Case law

Tyson v. Commissioner

20 B.T.A. 597 · United States Board of Tax Appeals · Aug 26, 1930

We think the evidence brings the petitioner within the class of associations .provided for in the statute and recognized in Hecht v. Malley, 265 U. S. 144 ; and Burk-Waggoner Oil Assn. v. Hopkins, 269 U. S. 110 . … Reviewed by the Board. Yan Fossan dissents. Judgment will Toe entered under Rule 50.

Atlas Tack Co. v. Commissioner

12 B.T.A. 3 · United States Board of Tax Appeals · May 18, 1928

Edwards v. Douglas, 269 U. S. 204 ; Mason v. Routzahn, 275 U. S. 175 ; 48 S. Ct. 50 . Upon this basis the earnings of the petitioner at the date of payment of the dividend were sufficient to pay the dividend in full. … The petitioner based its claim for special assessment upon the findings of fact made by the Board in the proceeding known as Docket No. 4725, instituted before the Board by this same petitioner and particularly upon the following

Baker v. Commissioner

28 B.T.A. 704 · United States Board of Tax Appeals · Jul 18, 1933

Cohen v. Commissioner, 39 Fed. (2d) 540; Island Petroleum Company v. Commissioner, 57 Fed. (2d) 992. … He relies upon the decision of the Circuit Court of Appeals for the Second Circuit in Commissioner v.

Cleveland Trust Co. v. Bowers

70 Ohio Law. Abs. 458 · United States Board of Tax Appeals · Nov 29, 1954

The cause was submitted to the Board of Tax Appeals on the notice of appeal, a stipulation of facts filed herein under date of October 13, 1954, the transcript of the tax commissioner, and briefs of counsel. … Struble, v. Davis et al., Tax Commission, 132 Oh St 555, 8 O. O. 552, wherein the first two sections of the syllabus read as follows: “1. Sec. 2 of Art.

Appeal of Seaboard Mills, Inc.

5 B.T.A. 575 · United States Board of Tax Appeals · Nov 20, 1926

corporation is entitled to classification as a personal service corporation its income must be ascribed primarily to the activities of the principal owners or stockholders, and as was said by the court in the case of Matteson Co. v. … In the opinion of the Board, it is immaterial whether the income derived from capital is produced by the use of that capital in the business in which the petitioner is primarily engaged.

Manhattan Mut. Life Ins. Co. v. Commissioner

37 B.T.A. 1041 · United States Board of Tax Appeals · Jun 14, 1938

In its brief tbe petitioner concedes that under tbe decision of tbe Supreme Court in Helvering v. Midland Mutual Life Insurance Co., 300 U. … In this contention the petitioner relies upon Helvering v. Missouri State Life Insurance Co., 78 Fed. (2d) 778.

Cox v. Commissioner

38 B.T.A. 865 · United States Board of Tax Appeals · Oct 13, 1938

Commissioner v. Wells, supra; cf. Charles W. Deeds, 37 B. T. A. 293,297; Noyes v. Hassett, 20 Fed. Supp. 31. … Reviewed by the Board. Judgment will be entered for the petitioner. SEC. 504.

Fawsett v. Commissioner

23 B.T.A. 1148 · United States Board of Tax Appeals · Jul 15, 1931

Speaking of an analogous contention, the Board said, in Mesta Machine Co., 12 B. T. … Taylor v. American National Bank of Pensacola, 63 Fla. 631 ; 57 So. 678 .

Ohio Hardware Ass'n v. Bowers

79 Ohio Law. Abs. 436 · United States Board of Tax Appeals · Aug 26, 1957

The cause now comes on for further and final consideration upon appellant’s notice of appeal, the order made, the record of a hearing had before this board on June 12, 1957, with exhibits attached, and briefs of counsel. … We have carefully read and examined the transcript, record and briefs, and have come to the conclusion that the facts and issues now made are on all fours with those found in American Jersey Cattle Club v.

Mack v. Commissioner

31 B.T.A. 1149 · United States Board of Tax Appeals · Jan 30, 1935

He relies on Howbert v. Penrose, 38 Fed. (2d) 577, and on Merchants & Manufacturers' Fire Insurance Co. v. Commissioner, a memorandum decision by this Board dated April 20, 1933. … Howbert v. Penrose, supra; Rankin, v.

Wobber Bros. v. Commissioner

35 B.T.A. 890 · United States Board of Tax Appeals · Apr 20, 1937

See also United States v. Scott & Sons, Inc. (C. C. A., 1st Cir.), 69 Fed. (2d) 728, 732; Helvering v. Brooklyn City Railroad Co. (C. C. A., 2d Cir.), 72 Fed. (2d) 274, 275; Salvage v. Commissioner (C. C. … Reviewed by the Board. Judgment of no deficiency will be entered. Disney dissents.

Thos. Goggan & Bro. v. Commissioner

45 B.T.A. 218 · United States Board of Tax Appeals · Sep 26, 1941

. * * * In Elmer v. … In Elmer v.

Corn Exch. Nat'l Bank & T. Co. v. Commissioner

46 B.T.A. 1107 · United States Board of Tax Appeals · May 12, 1942

S. 351 , and Wyman v. Wallace, 201 U. … In Hightower v.

L. O. Koven & Bro., Inc. v. Commissioner

47 B.T.A. 467 · United States Board of Tax Appeals · Aug 5, 1942

The statute, being “in the nature of a gratuitous special deduction” (Atlantic Co. v. Commissioner, 129 Fed. (2d) 87, must be strictly construed. Cf. Moloney Electric Co. v. Commissioner, 120 Fed. (2d) 617; Helvering v. … Antietam Hotel Corporation v. Commissioner, supra. The cases cited and relied upon by petitioner have been examined but are believed to be distinguishable on their facts. Commissioner v.

S. N. & C. Russell Mfg. Co. v. Commissioner

16 B.T.A. 501 · United States Board of Tax Appeals · May 13, 1929

See Ice Service Co. v. Commissioner (C. C. A.), 30 Fed. (2d) 230, in which the court affirmed the decision of the Board in 9 B. T. A. 386. … See News Publishing Co. v.

Roebling v. Commissioner

37 B.T.A. 82 · United States Board of Tax Appeals · Jan 14, 1938

Foss v. Commissioner, 75 Fed. (2d) 326; Austin D. Barney et al., Executors, 36 B. T. A. 446. … Reviewed by the Board. Decision will be entered under Rule 50.

Livingston Worsted Co. v. Commissioner

1 B.T.A. 991 · United States Board of Tax Appeals · Apr 13, 1925

Livingston Worsted Co. v. Commissioner Docket No. 1858. United States Board of Tax Appeals 1 B.T.A. 991 ; 1925 BTA LEXIS 2711 ; April 13, 1925 , decided Submitted April 2, 1925 . *2711 Elmer J. … Under all the facts, the Board is of the opinion that the Commissioner did not, after June 2, 1924, determine a deficiency, and that, therefore, the petition of the taxpayer must be dismissed.

Fulton Gold Corp. v. Commissioner

31 B.T.A. 519 · United States Board of Tax Appeals · Nov 6, 1934

T. 2406 in view of the Board’s decision in B. F. Avery & Sons, Inc., 26 B. T. … Reviewed by the Board. Decision will be entered for the respondent. McMahon concurs in the result.

Nicholson v. Commissioner

22 B.T.A. 744 · United States Board of Tax Appeals · Mar 16, 1931

Nicholson, and moves this honorable board that judgment be entered in his behalf according to the prayer in the petition heretofore filed for the following reasons, to-wit: 1. … Botany Worsted Mills v. United States, 278 U. S. 282 ; James Couzens, 11 B. T. A. 1040; Lester L. Robison et al., 22 B. T.

Plains Buying & Selling Asso. v. Commissioner

5 B.T.A. 1147 · United States Board of Tax Appeals · Jan 24, 1927

PLAINS BUYING AND SELLING ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Plains Buying & Selling Asso. v. Commissioner Docket No. 9983. … in the proceeding before the Board.