Case law

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.

Chartiers Greek Coal Co. v. Commissioner

10 B.T.A. 984 · United States Board of Tax Appeals · Feb 24, 1928

Pugh v. Good, 3 W. & S. (Pa.) 56; Lee v. Lee, 9 Pa. St. 169; Richards v. Elwell, 48 Pa. St. 361; Jamison v. Dimock, 95 Pa. St. 52; Piatt v. Seif, 207 Pa. 614 ; 57 Atl. 68 ; 36 Cyc. 654. … The Board held in Pittsburgh Grinding Wheel Co., 2 B. T.

American Steel Co. v. Commissioner

1 B.T.A. 839 · United States Board of Tax Appeals · Mar 18, 1925

Hacker v. National Oil Refining Co., 73 Pa. St. 93. It is admitted by the Commissioner that notes given for stock of a Pennsylvania corporation are enforceable in the hands of the corporation. … The Board can not take this view of the matter from the facts in this appeal.

Providence & Worcester R.R. Co. v. Commissioner

5 B.T.A. 1186 · United States Board of Tax Appeals · Jan 26, 1927

When to this we add that in Eisner v. … This decision of the Board was followed in the United States District Court, District of Massachusetts, when suit was brought by the United States to recover the amount of tax disallowed by the Board in its decision.

Hess Bros. v. Commissioner

7 B.T.A. 729 · United States Board of Tax Appeals · Jul 26, 1927

HESS BROTHERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hess Bros. v. Commissioner Docket No. 8039. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

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.

Dombrowski v. Commissioner

35 B.T.A. 1028 · United States Board of Tax Appeals · Apr 27, 1937

LEESA DOMBROWSKI, SURVIVING COTENANT OF GOTTLIEB DOMBROWSKI, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dombrowski v. Commissioner Docket No. 78617. … The petitioner has not come before the Board as a transferee. Obviously this is not a transferee proceeding and the Board will not decide any transferee question. Reviewed by the Board. SMITH and ARNOLD dissent.

Heinemann & Co. v. Commissioner

40 B.T.A. 1090 · United States Board of Tax Appeals · Dec 8, 1939

Strause, v. Dutch, supra. … United States v. White Dental Manufacturing Co., 274 U. S. 398 . From this point of view no facts appear which make it necessary to modify the conclusion reached above. Reviewed by the Board.

Peet v. Commissioner

43 B.T.A. 852 · United States Board of Tax Appeals · Mar 11, 1941

Section 115 (g) quoted in the majority opinion is a familiar statute and has been often construed by the Board and the courts. In Commissioner v. … not taxable as dividends, unless the retirement was made in pursuance of a plan formed' at the time when the stock was originally issued or as a cloak for the distribution of earnings. * * * See also Commissioner v.

Vanderbilt Trust v. Commissioner

36 B.T.A. 967 · United States Board of Tax Appeals · Nov 26, 1937

Dorr v. United States, 18 Fed. Supp. 92; Morse v. Helvering, 85 Fed. (2d) 262; Monell v. Helvering, 70 Fed. (2d) 631; Ames v. Commissioner, 49 Fed. (2d) 853. … Reviewed by the Board. Judgment mill be entered for the respondent. Tyson dissents.

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 .

Hobbs Western Co. v. Commissioner

43 B.T.A. 5 · United States Board of Tax Appeals · Dec 4, 1940

HOBBS WESTERN COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hobbs Western Co. v. Commissioner Docket No. 104615. … The Board has held heretofore that a determination in regard to income tax and a determination in regard to excess profits tax are separate in so far as jurisdiction of the Board is concerned.

Workingmen's Cooperative Asso. v. Commissioner

3 B.T.A. 1352 · United States Board of Tax Appeals · Apr 20, 1926

Workingmen's Cooperative Asso. v. Commissioner Docket Nos. 2476, 4253. … The association is governed by a board of 13 directors who are elected by the members.

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.

Washington Post Co. v. Commissioner

10 B.T.A. 1077 · United States Board of Tax Appeals · Feb 29, 1928

See Sun Printing & Publishing Association v. Moore, 183 U. S. 642, 649 ; Cincinnati & Tex. Pac. Ry. v. Rankin, 241 U. S. 319, 327 ; Knox County v. Ninth National Bank, 147 U. S. 91, 97 . … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Bule 50. Sternhagen and Phillips dissent.

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.

Cunningham Sheep & Land Co. v. Commissioner

7 B.T.A. 652 · United States Board of Tax Appeals · Jul 13, 1927

The Board has no jurisdiction of determinations of deficiencies in tax arising under acts prior to the Revenue Act of 1916. Section 283, Revenue Act of 1926. … See Wirt Franklin v. Commissioner, 7 B. T. A. 636. The consent between the parties was dated September 1, 1923.

Richardson v. Commissioner

42 B.T.A. 830 · United States Board of Tax Appeals · Sep 27, 1940

I think he made his reports correctly, the Commissioner erred, and the Board has made an unwise decision by attaching undue importance to the return of the shares. … The rule here adopted by the Board will permit short sellers to choose their own tax year after their gain or loss has become fixed. Cf. Ruml v. Commissioner, 83 Fed. (2d) 257; Commissioner v.

Ebert v. Commissioner

37 B.T.A. 186 · United States Board of Tax Appeals · Jan 25, 1938

He relies upon the decision of the Board in the case of Brons Hotels, Inc., 34 B. T. A. 376. … Helvering v. Minnesota Tea Co., 89 Fed. (2d) 711.

L. S. Ayers & Co. v. Commissioner

1 B.T.A. 1135 · United States Board of Tax Appeals · May 20, 1925

To the same effect are Overland Sioux City Co. v. Clemens and Clark v. Clemens, 179 N. W. 154 . … In United States v. Woodward, 256 U.