Case law

McIntosh & Seymour Corp. v. Commissioner

2 B.T.A. 953 · United States Board of Tax Appeals · Oct 21, 1925

The taxpayer, relying on the case of Brilliant Coal Co. v. United States, 59 Ct. … This Board in approving the determination of the Commissioner said: The Board is of the opinion that the interest on the indebtedness of the taxpayer accrued and became a liability in each of the years 1914 to 1917, inclusivo

Kennedy Laundry Co. v. Commissioner

46 B.T.A. 70 · United States Board of Tax Appeals · Jan 14, 1942

Petitioner cites Pittsburgh Brewing Co. v. Commissioner, supra, as controlling. … Reviewed by the Board. Decision will be entered wider Rule 50. Smith and SteRNHagen dissent. SEC. 23. DEDUCTIONS FROM GROSS INCOME.

Forres v. Commissioner

25 B.T.A. 154 · United States Board of Tax Appeals · Jan 13, 1932

Nichols v. Coolidge, 274 U. S. 531 ; Blodgett v. Holden, 275 U. S. 142 ; 276 U. S. 594 ; Untermyer v. Anderson, 276 U. S. 440 . … The policy of this, or any. *162 other form of taxation is for Congress to determine; the responsibility rests upon it, not on this Board nor the courts. Cf. concurring opinion, Bradley, J., in United States v. Erie Ry.

Electrical Sec. Corp. v. Commissioner

34 B.T.A. 988 · United States Board of Tax Appeals · Sep 3, 1936

The briefs are devoted largely to discussion of the courts’ opinions in the Gregory case (Helvering v. Gregory, 69 Fed. (2d) 809; Gregory v. Helvering, 293 U. S. 465 ). … S. 378 ; Helvering v. Watts, 296 U. S. 387 ; Nelson Co. v. Helvering, 296 U. S. 374 ; Bus Transport Securities Corporation v. Helvering, 296 U. S. 391 ; G. & K. Mfg. Co. v. Helvering, 296 U.

Norwood-White Coal Co. v. Commissioner

45 B.T.A. 638 · United States Board of Tax Appeals · Nov 7, 1941

The court held that substantial evjdenpe existed to support *644 the findings of the Board of Review. … To the same effect is Poindexter & Sons Merchandise Co. v. United States, 40 Fed. Supp. 787; Ney v. United States, 33 Fed. Supp. 554; Hutzler Brothers Co. v. United States, 33 Fed. Supp. 801. In Vennell v.

Flanders Inv. Co. v. Commissioner

33 B.T.A. 483 · United States Board of Tax Appeals · Nov 19, 1935

As stated by the Circuit Court of Appeals for the Second Circuit in Helvering v. … A. 644; affirmed per curiam, Ballwood Co. v. Commissioner (C. C. A., 3d Cir.), -Fed. (2d) - (July 16, 1935).

Terminal Railroad Ass'n of St. Louis v. Commissioner

17 B.T.A. 1135 · United States Board of Tax Appeals · Oct 31, 1929

This issue was before the Board in St. Louis Bridge Co. v. Commissioner, and Tunnel Railroad of St. Louis v. Commissioner, 17 B. T. A. 185. … Goodrich v. Edwards, 255 U. S. 527 ; United States v. Flannery, 268 U. S. 98 ; McCaughn v. Ludington, 268 U. S. 106 .

Petaluma & Santa Rosa R.R. v. Commissioner

11 B.T.A. 541 · United States Board of Tax Appeals · Apr 12, 1928

The petitioner relied upon the cases of United States v. Anderson and United States v. Yale & Towne Manufacturing Co., 269 U. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Exile 50. Smith and SteRnhagen dissent in part.

M. T. K. Products Co. v. Commissioner

1 B.T.A. 924 · United States Board of Tax Appeals · Mar 30, 1925

Products Co. v. Commissioner Docket No. 1099. … appeal to the Board.

La Salle Cement Co. v. Commissioner

19 B.T.A. 806 · United States Board of Tax Appeals · Apr 30, 1930

The petitioners called our attention to the decision of the Court of Claims in Alpha Portland Cement Co. v. United States, 67 Ct. Cls. 680. … Reviewed by the Board. Decision will l>e entered under Bule 50.

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.

Signal Gasoline Corp. v. Commissioner

25 B.T.A. 532 · United States Board of Tax Appeals · Feb 16, 1932

Jennings Neff & Co. v. Chrystal Ice Co., 128 Tenn. 231 ; 159 S. W. 1088 ; Altoona v. *534 Richardson, 81 Kansas 717; 106 Pac. 1026 ; 26 L. R. A. (N. S.) 651; Hibernia Insurance Co. v. St. … Reviewed by the Board. Decision will be entered for the respondent. Murdock concurs in the result.

Myers, Long & Co. v. Commissioner

14 B.T.A. 460 · United States Board of Tax Appeals · Nov 27, 1928

In the case of Burk-Waggoner Oil Assn. v. Hopkins, 269 U. … Beviewed by the Board. Judgment will be entered for the petitioner.

Barker v. Commissioner

3 B.T.A. 1180 · United States Board of Tax Appeals · Apr 8, 1926

In Sawyer v. … Barker question the jurisdiction of the Board.

Lee v. Commissioner

8 B.T.A. 951 · United States Board of Tax Appeals · Oct 22, 1927

LEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lee v. Commissioner Docket No. 1408. United States Board of Tax Appeals 8 B.T.A. 951 ; 1927 BTA LEXIS 2774 ; October 22, 1927 , Promulgated *2774 H. A. … The first and last paragraphs of the Board's opinion promulgated February 18, 1927, were therefore in error in stating that the Board *952 was without jurisdiction to make a determination in respect of the year 1917.

McKelvy v. Commissioner

31 B.T.A. 1206 · United States Board of Tax Appeals · Jan 31, 1935

In support of their position petitioners cite Entwistle v. Travellers' Insurance Co., 202 Pa. 141 ; 51 Atl. 159 ; Appeal of Brown, 125 Pa. St. 303; 17 Atl. 419 ; Smith v. Metropolitan Life Insurance Co., 34 Pa. Sup. … Ct. 72; and Jones v. Jones, 23 Pa. Co.

Capital Bldg. & Loan Asso. v. Commissioner

23 B.T.A. 848 · United States Board of Tax Appeals · Jun 24, 1931

CAPITAL BUILDING & LOAN ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Capital Bldg. & Loan Asso. v. Commissioner Docket No. 36283. … Reviewed by the Board. Judgment will be entered under Rule 50.

Harnsberger's, Inc. v. Commissioner

7 B.T.A. 250 · United States Board of Tax Appeals · Jun 9, 1927

HARNSBERGER'S, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Harnsberger's, Inc. v. Commissioner Docket No. 7053. … United States Board of Tax Appeals 7 B.T.A. 250 ; 1927 BTA LEXIS 3221 ; June 9, 1927 , Promulgated *3221 Petitioner's purchases, gross sales, and expenses for 1919 and 1920 determined. Frank F.

Epstein v. Commissioner

34 B.T.A. 925 · United States Board of Tax Appeals · Aug 11, 1936

EPSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Epstein v. Commissioner Docket No. 66350. … If the Commissioner acted properly in determining the deficiency and claiming the penalty in a case before the Board, the Board must affirm the administrative action of the Commissioner.

Weissberger Moving & Storage Co. v. Commissioner

26 B.T.A. 1375 · United States Board of Tax Appeals · Oct 27, 1932

Respondent has correctly applied to the separate incomes of these corporations after affiliation the net losses sustained by them prior thereto in accordance with Woolford Realty Co. v. Rose, 286 U. S. 319 . … Reviewed by the Board. Judgment will he entered for the respondent.