Case law

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

Ball v. Commissioner

27 B.T.A. 388 · United States Board of Tax Appeals · Dec 21, 1932

BALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ball v. Commissioner Docket No. 40926. United States Board of Tax Appeals 27 B.T.A. 388 ; 1932 BTA LEXIS 1072 ; December 21, 1932 , Promulgated *1072 1. … Louis Browns.

Crossett Timber & Development Co. v. Commissioner

29 B.T.A. 705 · United States Board of Tax Appeals · Jan 10, 1934

CROSSETT TIMBER & DEVELOPMENT COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Crossett Timber & Development Co. v. Commissioner Docket Nos. 62294, 67775. … United States Board of Tax Appeals 29 B.T.A. 705 ; 1934 BTA LEXIS 1490 ; January 10, 1934 , Promulgated *1490 1.

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.

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.

Taft v. Commissioner

27 B.T.A. 808 · United States Board of Tax Appeals · Feb 27, 1933

Heryford v. Davis, 102 U. S. 235 . “ Leases ” of personalty with the privilege of purchase are held conditional sales. Corbett v. Riddle, 209 Fed. 811 ; Burroughs Adding Machine Co. v. Bogdon, 9 Fed. (2d) 54; Hervey v. … A. 27; Jefferson Gas Coal Co. v. Commissioner, 52 Fed. (2d) 120; Herold v. Commissioner, 42 Fed. (2d) 942.

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.

Zeile v. Commissioner

20 B.T.A. 1039 · United States Board of Tax Appeals · Sep 29, 1930

Counsel contends that the word accrued means due, and cites, as authority, Ex parte McCardle, 7 Wall. 506, 514 ; Flanigan v. Sierra County, 196 U. S. 553, 560 ; Cook v. Bray, 2 Houst. … Hanna, Executor v. United States, 68 Ct. Cls. 45; certiorari denied, 280 U. S. 102a. We aré in complete accord with the reasoning in that opinion. See also O’Brien v. Sturgess, 39 Fed. (2d) 950.

Appeal of Kramer

4 B.T.A. 810 · United States Board of Tax Appeals · Sep 15, 1926

Littleton : The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315 , and the decision of the Board in the Appeal of D. Cerruti, 4 B.

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.

Pierce Oil Corp. v. Commissioner

30 B.T.A. 469 · United States Board of Tax Appeals · Apr 25, 1934

Pierce Oil Corp. v. Commissioner Docket Nos. 49702, 49703, 49704. United States Board of Tax Appeals 30 B.T.A. 469 ; 1934 BTA LEXIS 1320 ; April 25, 1934 , Entered *1320 ADAMS *470 ORDER. … As defined in that act and continued in subsequent acts, the character of the Board functions is preeminently judicial. Cf. Blair v. Osterlein Machine Co., 275 U.S. 220 -227 ; Goldsmith v. Board, 270 U.S. 220 .

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 .

Gwin v. Commissioner

14 B.T.A. 393 · United States Board of Tax Appeals · Nov 20, 1928

This same transaction was before the Board in V. J. Bulleit, 3 B. T. A. 631. … V. Board, another party to the same transaction, which was decided tocl&y.

Woodrow Lee Trust Co. v. Commissioner

17 B.T.A. 109 · United States Board of Tax Appeals · Aug 16, 1929

III-2, p. 5), published August 11, 1924, as the result of the decision rendered in Hecht v. Medley, 265 U. S. 144 . The provisions of I. … Malley [March 17, 1919] and prior to the decision in Heoht v.

Binghamton Candy Co. v. Commissioner

43 B.T.A. 327 · United States Board of Tax Appeals · Jan 15, 1941

That period began at some time in 1935 and ended on January 6, 1936, the date on which the Supreme Court promulgated its opinion in United States v. Butler, 297 U. S. 1 . … Reviewed by the Board. Decision will he entered for the respondent.

Haussermann v. Commissioner

23 B.T.A. 378 · United States Board of Tax Appeals · May 25, 1931

HAUSSERMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Haussermann v. Commissioner Docket Nos. 23101, 40307. … Brown, Esq., O. Swecker, Esq., and Stanley Suydam, Esq., for the respondent.

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.

Smoot v. Commissioner

25 B.T.A. 1038 · United States Board of Tax Appeals · Mar 30, 1932

Drakely v. Gregg, 8 Wall. 242 . Cf. Winslow v. B. & O., 188 U. S. 646 . … Eareckson v. Rogers, 112 Md. 160 ; Read etc. Co. v. Nattans, 130 Md. 465 ; Manning v. Kansas Coal Co., 81 S. W. 140 ; Maryland Casualty Co. v. Gates, 290 Fed. 65 , citing Horn v. Cole, 51 N. H. 287.