Case law

De Golia v. Commissioner

40 B.T.A. 845 · United States Board of Tax Appeals · Oct 31, 1939

Sullivan v. Johnson, 116 Cal. … It is so held, upon authority of the following cases: Renwick v. United States, 87 Fed. (2d) 123; Brown v. Helvering, 291 U. S. 193 ; Commissioner v. Lyon, 97 Fed. (2d) 70; North American Oil Consolidated v.

Seder v. Commissioner

38 B.T.A. 874 · United States Board of Tax Appeals · Oct 13, 1938

The decision of the United States Circuit Court of Appeals for the Fifth Circuit in Anderson v. … In Cole v. Commissioner, 81 Fed. (2d) 485, reversing 29 B. T.

Poorman v. Commissioner

45 B.T.A. 73 · United States Board of Tax Appeals · Sep 12, 1941

Commissioner, 88 Fed. (2d) 61; Levey v. Helvering, 68 Fed. (2d) 401; Bass v. Hawley, 62 Fed. (2d) 721, and also by this Board. Cf. e. g. N. H. Van Sicklen, Jr., 33 B. T. A. 544. … In Botchford v. Commissioner, supra, the court quoted with approval the following language used by the Circuit Court of Appeals for the Second Circuit in Fisher v.

Rauh v. Commissioner

19 B.T.A. 993 · United States Board of Tax Appeals · May 19, 1930

He cites Lewellyn v. Frick, 268 U. S. 238 ; Charles L. Harris, Administrator, 5 B. T. A. 41; Mercantile Trust Co., Execu tor, 13 B. T. A. 85; Gould v. Gould, 245 U. S. 151 ; Shwab v. Doyle, 258 U. … See also Reinecke v. Northern Trust Co., 278 U. S. 339 ; Louis M. Weiller et al., 18 B. T. A. 1121; Gaither v. Miles, 268 Fed. 692 ; John L. Mimnaugh, Jr., Executor, 66 Ct. Cls. 441; Means v.

Automatic Sprinkler Co. v. Commissioner

7 B.T.A. 674 · United States Board of Tax Appeals · Jul 18, 1927

AUTOMATIC SPRINKLER COMPANY OF AMERICA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Automatic Sprinkler Co. v. Commissioner Docket No. 4987. … The Board in its decision promulgated November 12, 1926, decided the issues raised by the pleadings, and the matter of settlement of the amount of *3129 deficiencies in accordance with the Board's decision under Rule 50 is

De Sabichi v. Commissioner

4 B.T.A. 445 · United States Board of Tax Appeals · Jul 28, 1926

DE SABICHI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. De Sabichi v. Commissioner Docket No. 10802. … decision of the Board which has become final.

S. & G. Hotel Supply Co. v. Commissioner

1 B.T.A. 201 · United States Board of Tax Appeals · Dec 18, 1924

Hotel Supply Co. v. Commissioner Docket No. 175. … United States Board of Tax Appeals 1 B.T.A. 201 ; 1924 BTA LEXIS 214 ; December 18, 1924 , decided Submitted November 10, 1924 . *214 Appeal dismissed for want of prosecution under the provisions of rule 18. M. S.

Haass v. Commissioner

37 B.T.A. 948 · United States Board of Tax Appeals · May 31, 1938

In Brons Hotels, Inc., supra, the Board stated: We are not unmindful of the fact that the assumption of a mortgage is not money in a true legal sense. … A. 1196, in which the Board followed Boca Ratone Co. v. Commissioner, supra, and applied section 44 (d) of the Revenue Act of 1932.

Fincher Motors, Inc. v. Commissioner

43 B.T.A. 673 · United States Board of Tax Appeals · Feb 19, 1941

Sanford Corporation v. Commissioner, 106 Fed. (2d) 882; certiorari denied, 309 U. S. 657 , affirming 38 B. T. A. 139; Massachusetts Mutual Life Insurance Co. v. United States, 288 U. S. 269 ; Cox Motor Sales Co., 42 B. … The Board can not assume values or speculate with respect thereto.

Black Diamond Oil Trust No. 513 v. Commissioner

25 B.T.A. 142 · United States Board of Tax Appeals · Jan 12, 1932

Very many similar controversies have been decided by this Board, the inferior Federal courts, and the Supreme Court of the United States. The leading case is Hecht v. Malley, 265 U. S. 144 . … . * * * ” Following Hecht v.

Stewart v. Commissioner

15 B.T.A. 1354 · United States Board of Tax Appeals · Apr 11, 1929

Hill v. Grissom, 299 Fed. 641 ; Isabella N. Skinker et al., 13 B. T. A. 846. … Reviewed by the Board. Judgment will he entered for the respondent. Phillips, GeeeN, and ÁRUNDell dissent.

Stuart v. Commissioner

38 B.T.A. 1147 · United States Board of Tax Appeals · Nov 15, 1938

We are of the opinion that the bankruptcy proceeding has nothing to do with the deductibility of the loss. *1152 In Yoder v. … Reviewed by the Board. Judgment of no deficiency will be entered.

Louis W. Gunby, Inc. v. Commissioner

41 B.T.A. 884 · United States Board of Tax Appeals · Apr 18, 1940

Burnet v. Commonwealth Improvement Co., 287 U. S. 415 ; Higgins v. Smith, 308 U. S. 473 . … Reviewed by the Board. Decision will loe entered for the respondent.

Ohio Steak & Barbecue Co. v. Bowers

77 Ohio Law. Abs. 65 · United States Board of Tax Appeals · Aug 21, 1957

The law of the present case is well established by Wheeling Steel Corp. v. Evatt, 143 Oh St 71, 28 O. O. 21, and Harper Co. v. Peck, 161 Oh St, 300, 53 O. O. 178. … It only remains for this Board to apply that law to the facts as herein found.

DeLoss v. Commissioner

6 B.T.A. 784 · United States Board of Tax Appeals · Apr 11, 1927

We know of no case where it has been held by this Board, or by any court, that if á petitioner presents proof so convincing as to render it practically demonstrable that securities held by him became worthless in a given … This Board in several cases has allowed the deduction under such conditions. Henry M. Jones v. Commissioner, 4 B. T. A. 1286.

Pennsylvania Cent. Brewing Co. v. Commissioner

9 B.T.A. 264 · United States Board of Tax Appeals · Nov 23, 1927

See also Red Wing Malting Co. v. Willcuts, 15 Fed. (2d) 626. … Reviewed by the Board. Judgment will he entered on 15 days' notice, under Rule 50. SteRNi-iagen and Murdock dissent.

Medalie v. Commissioner

30 B.T.A. 1284 · United States Board of Tax Appeals · Jul 26, 1934

Since the hearing in the instant case the Circuit Court of Appeals for the Second Circuit has reversed the Board’s decision in the Murphy case, and pro tanto the Rand decision as well. In the opinion in Commissioner v. … Lucas v. Reed, 281 U.S. 699 , 50 S.Ct. 352 , 74 L. Ed. 1125 ; Lucas v. Howard, 280 U.S. 526 , 50 S.Ct. 87 , 74 L.

Peck v. Commissioner

34 B.T.A. 402 · United States Board of Tax Appeals · Apr 22, 1936

Morgan v. Commissioner, 76 Fed. (2d) 391; Rumsey v. Commissioner, 82 Fed. (2d) 158. Cf. DeFord v. Commissioner, 29 Fed. (2d) 532; William H. Upmeyer, 22 B. T. A. 971; Frances G. Smith, 23 B. T. A. 1134; D. A. … Reviewed by the Board. Decision will be entered under Rule 50. Leech concurs in the result. Smith dissents.

Matteson Co. v. Commissioner

1 B.T.A. 905 · United States Board of Tax Appeals · Mar 30, 1925

Matteson Co. v. Commissioner Docket No. 478. … United States Board of Tax Appeals 1 B.T.A. 905 ; 1925 BTA LEXIS 2750 ; March 30, 1925 , decided Submitted March 12, 1925 . *2750 A petition must be received by the Board within the statutory period in order to give the Board

Jamieson Assoc., Inc. v. Commissioner

37 B.T.A. 92 · United States Board of Tax Appeals · Jan 20, 1938

From this it follows that we will and do consider and hold that the Board is bound by an adjudication as to title, under the principles laid down in Freuler v. Helvering, 291 U. S. 35 , and Blair v. … In the case of Woodward-Brown Realty Co. v. City of New York, 197 N. Y.