Case law

Wolcott v. Commissioner

42 B.T.A. 1151 · United States Board of Tax Appeals · Nov 5, 1940

Appeal of Bainbridge, 79 Pa. 482 , 485; City of Worcester v. Board of Railroad Commissioners, 113 Mass. 161, 171 . … New Haven Bank v. Hu binger, 117 Conn. 417 ; 167 Atl. 914 ; Brown v. Mead, 121 Conn. 1 ; 183 Atl. 27 ; 4 Bogert on Trusts, sec. 811.

Crawford Music Corp. v. Commissioner

40 B.T.A. 284 · United States Board of Tax Appeals · Jul 27, 1939

On September 3,1934, DeSylva, Brown & Henderson, Inc., lawfully owned all of the capital stock of the Crawford Music Corporation. … The petitioner took over all of the assets and assumed all of the liabilities of DeSylva, Brown & Henderson, Inc.

Gould v. Commissioner

1 B.T.A. 846 · United States Board of Tax Appeals · Mar 18, 1925

Brown, Field & McCarthy, 185 Devonshire Street, Boston, Mass. Sirs : Receipt is acknowledged of your letter dated September 4, 1924, concerning income-tax liability of Robert D. Gould, of Fitchburg, Mass. … But the taxpayer’s remedy does not lie with this Board. The jurisdiction granted by Congress to this Board to hear and determine taxpayers’ appeals does not include an appeal based on the facts disclosed by this record.

Fernandez v. Commissioner

15 B.T.A. 1369 · United States Board of Tax Appeals · Apr 11, 1929

Smith v. Butler, 85 Tex. 126 ; 19 S. W. 1083 ; Farmer v. Zinn, 261 S. W. 1073 ; affd. 276 S. W. 191 . … A. 194; Edwards v. Brown, 68 Tex. 331 ; 5 S. W. 87 ; and Merrill v. Moore, 47 Tex. Civ. App. 200 . See also United States v. Robbins, 269 U. S. 315 .

Carnie-Goudie Mfg. Co. v. Commissioner

18 B.T.A. 893 · United States Board of Tax Appeals · Jan 21, 1930

Stephensen v. Cornell, 10 Ind. 475 ; Young v. Smith, 25 Mo. 341 ; Brown v. Epperson, 136 Mo. App. 57 ; 118 S. W. 528 ; Bissell's Ex’rs. v. Warde, 129 Mo. 439 ; 31 S. W. 228 . … Reviewed by the Board. Decision will be entered under Rule 50.

Taylor v. Commissioner

9 B.T.A. 442 · United States Board of Tax Appeals · Dec 1, 1927

This one is the value, if any, at March 1, 1913, of the lease of the Brown Coal Co. for the purpose of depletion or exhaustion. The petitioners undertook to prove the value by three witnesses. … While such earnings have been admitted in evidence by the Board, it was only as corroborative of other testimony as to prospects based on factors known at the valuation date to exist.

Meyer v. Commissioner

27 B.T.A. 44 · United States Board of Tax Appeals · Nov 14, 1932

A stock dividend being constitutionally free from tax, Eisner v. Maeom'ber, 252 ü. … Reviewed by the BoaRd. Judgment will be entered under Rule SO.

Crocker First Nat'l Bank v. Commissioner

26 B.T.A. 1078 · United States Board of Tax Appeals · Oct 4, 1932

CROCKER FIRST NATIONAL BANK OF SAN FRANCISCO (SUCCESSOR), FIRST FEDERAL TRUST COMPANY, AND EAST WATERWAY DOCK & WAREHOUSE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Crocker First Nat'l Bank v. … The Rogers Brown Transportation Company was dissolved before the institution of this proceeding before the Board, and it is not a party petitioner.

Eppley v. Commissioner

25 B.T.A. 300 · United States Board of Tax Appeals · Jan 21, 1932

Crawford v. Galloway, 29 Neb. 261 ; 45 N. W. 628 ; Carter v. Brown, 85 Neb. 670 ; 53 N. W. 580 ; Taylor v. Roniger, 147 Mich. 99 ; 110 N. W. 503 ; and Millard v. Truax, 73 Mich. 381 ; 41 N. W. 328 . … The reasons for this rule are stated by the United States Circuit Court of Appeals for the Sixth Circuit, in its opinion rendered June 30, 1931, sustaining a decision of this Board, in Ford v.

Browne, McQuaid, Probst, Inc. v. Commissioner

17 B.T.A. 1218 · United States Board of Tax Appeals · Nov 5, 1929

BROWNE, MCQUAID, PROBST, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Browne, McQuaid, Probst, Inc. v. Commissioner Docket No. 43778. … United States Board of Tax Appeals 17 B.T.A. 1218 ; 1929 BTA LEXIS 2162 ; November 5, 1929 , Promulgated *2162 The evidence failing to show that the petitioner owns at least 95 per cent of the stock of the Browne-McQuaid

Edison Bros. Stores, Inc. v. Commissioner

45 B.T.A. 472 · United States Board of Tax Appeals · Oct 24, 1941

Brown Shoe Co., 45 B. T. A. 212; Trinity Corporation, 44 B. T. A. 1219. … Brown Shoe Co., supra; Trinity Corporation, supra.

Universal Winding Co. v. Commissioner

39 B.T.A. 962 · United States Board of Tax Appeals · May 23, 1939

The principle that those discontinuing business prior to the year of assessment so escaped liability for tax had been established in the decisions of the House of Lords in Brown v. … The respondent admits that the case of Wesley v.

Crown Willamette Paper Co. v. Commissioner

14 B.T.A. 133 · United States Board of Tax Appeals · Nov 13, 1928

Brown Co., 8 B. T. … Bull, Executor, v. Commissioner, 7 B. T.

Blumenthal v. Commissioner

30 B.T.A. 125 · United States Board of Tax Appeals · Mar 20, 1934

We have already eliminated Peters and Brown [the alleged purchasers] from the transaction as independent actors. … In Esperson v. Commissioner, 49 Fed. (2d) 259; certiorari denied, 284 U.S. 658 , the Circuit Court, in affirming the decision of the Board in Mrs.

Browning v. Commissioner

16 B.T.A. 485 · United States Board of Tax Appeals · May 10, 1929

BROWNING, C. A. BRYSON, MRS. H. L. LACEY, M. T. BRYSON, J. H. MCDONALD, MRS. S. A. SILLIX, AND T. W. BRYSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Browning v. … The Board said, citing *2601 Rensselaer & Saratoga R.R. Co. v.

Forncrook v. Commissioner

12 B.T.A. 1338 · United States Board of Tax Appeals · Jul 13, 1928

FORNCROOK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MABEL N. THOMPSON, EXECUTRIX OF THE WILL OF WILLIAM H. THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Forncrook v. … United States Board of Tax Appeals 12 B.T.A. 1338 ; 1928 BTA LEXIS 3362 ; July 13, 1928 , Promulgated *3362 The evidence adduced is held insufficient to enable a valuation of interests in coal deposits conveyed by quitclaim

J. A. Dougherty's Sons, Inc. v. Commissioner

42 B.T.A. 892 · United States Board of Tax Appeals · Oct 8, 1940

Utah, 1/29/40); contra, Northwest Steel Rolling Mills, Inc. v. … Reviewed by the Board. Decision will be entered for the respondent.

Martin v. Commissioner

12 B.T.A. 267 · United States Board of Tax Appeals · May 31, 1928

S. 220 ; Louisville Railroad Co. v. Wilson, 138 U. S. 501 ; Casement v. Brown, 148 U. S. 615 ; Chicago Railway Co. v. Bond, 240 U. … Reviewed by the Board. Decision will be entered voider Rule 50.

Stephens-Adamson Manufacturing Co. v. Commissioner

16 B.T.A. 41 · United States Board of Tax Appeals · Apr 16, 1929

A. 1042; Browning Co., 6 B. T. A. 914. … Reviewed by the Board. Further proceedings toill he had wnder parar graph (c) or (d) of Buie 62. Smith, Sternhagen, and Mukdook dissent.

Home Ice Cream & Ice Co. v. Commissioner

19 B.T.A. 762 · United States Board of Tax Appeals · Apr 28, 1930

Lansdon: In this proceeding the Board must decide (1) whether the petitioner had the right to set up a reserve for bad debts in each of the taxable years, and (2) if so, were the charges thereto reasonable in amount ? … Greylock Mills v. Blair, 293 Fed. 846 ; Gardner Governor Co., 5 B. T. A. 70; Norwich Woolen Mills Corporation, 18 B. T. A. 303; Clark Brown Grain Co., 18 B. T. A. 937.