Case law

Sage v. Commissioner

31 B.T.A. 689 · United States Board of Tax Appeals · Nov 22, 1934

In the matter of restrictions, in Rodrigues v. … J. 1916, p. 402) ; Baumohl v. Goldstein, 95 N. J. Eg. 597, 124 A. 118 .

Autenreith v. Commissioner

41 B.T.A. 319 · United States Board of Tax Appeals · Feb 13, 1940

See Scott v. Commissioner, 29 Fed. (2d) 472; Hill v. Commissioner, 38 Fed. (2d) 165; Corbett Investment Co. v. Helvering, 75 Fed. (2d) 525; Edwards v. Commissioner, 102 Fed. (2d) 757. In Scott v. … Reviewed by the Board. Decisions will be entered for the respondent.

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.

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.

HENRY v. COMMISSIONER

13 B.T.A. 279 · United States Board of Tax Appeals · Aug 28, 1928

See the Acts referred to; *285 Goodrich v. Edwards, 255 U. S. 527 ; Walsh v. Brewster, 255 U. S. 536 ; United States v. Flannery, 268 U. S. 98 ; McCaughn v. Ludington, 268 U. S. 106 ; Anniston City Land Co., 2 B. T. … He admits that the decisions of this Board have been adverse to his contention, but calls our attention to the case of Woodworth v. Kales, 26 Fed. (2d) 178.

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.

Lohman v. Commissioner

45 B.T.A. 495 · United States Board of Tax Appeals · Oct 28, 1941

In support of the conclusion reached the Board quoted from Singer Manufacturing Co. v. Rahn, 132 U. … S. 669 ), on the authority of Metcalf & Eddy v. Mitchell, supra, reversed the Circuit Court and affirmed the decision of this Board, holding that Reed was not an employee of the state.

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.

Morrison Bond Co. v. Commissioner

41 B.T.A. 669 · United States Board of Tax Appeals · Mar 28, 1940

. * » * * * * * In witness whereof the said district, by its board of directors, has caused this bond to be signed by the president of said board and attested by the secretary of said district, with the seal, of the district … Willcuts v. Bunn, 282 U. S. 216 . No such showing in respect of the tax involved is made or attempted to be made in the present case.

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.

S. N. & C. Russell Manufacturing 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.

Great Northern Railway Co. v. Commissioner

8 B.T.A. 225 · United States Board of Tax Appeals · Sep 22, 1927

Phillips v. United States, 12 Fed. (2d) 598. … Eisner v. Macomber, 252 U. S. 189 ; Merehants’ Loan & Trust Co. v. Smietanka, 255 U. S. 509 ; United States v. Phellis, 257 U. S. 156 ; Edwards v. Cuba Railroad Co., 268 U. S. 628 ; Bowers v. Kerbaugh-Empire Co., 271 U.

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.

Coca Cola Bottling Co. v. Commissioner

44 B.T.A. 1110 · United States Board of Tax Appeals · Jul 29, 1941

Helvering v. Northwest Steel Rolling Mills, Inc., 311 U. S. 46 ; Crane Johnson Co., 38 B. T. A. 1355; affd., 311 U. S. 54 . … Reviewed by the Board. Decision will be entered* for the respondent. ÁRuNdell and Smith dissent. SEC. 26. CREDITS OF CORPORATIONS.

Johnson v. Commissioner

11 B.T.A. 534 · United States Board of Tax Appeals · Apr 12, 1928

Furthermore, we think that the transfer herein involved is of the character of that referred to by the Supreme Court in Nichols v. Coolidge [ 274 U. S. 531 ]. … The Board is of the opinion, therefore, that the Commissioner’s action taken with respect to the transfers here in question was erroneous, and upon the above-quoted authority, it is reversed.

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.

Mallery v. Commissioner

42 B.T.A. 793 · United States Board of Tax Appeals · Sep 27, 1940

The Board decided in the case of Otto T. Mallery, 40 B. T. … Tait v. Western Maryland Railway Co., 289 U. S. 620 . See also Wobber Brothers, 31 B. T. A. 133; Bennett v. Commissioner, 113 Fed. (2d) 837. This Board said in Sands Springs Railway Co., 31 B. T.

General Water Heater Co. v. Commissioner

14 B.T.A. 4 · United States Board of Tax Appeals · Nov 6, 1928

A. 431, this same question was before the Board, and in construing section 234 of the 1921 Revenue Act, it was said: * * * It is not the policy of the law to allow a corporate taxpayer to deduct amounts paid in the form of … Trimyer & Co. v. Noel, 28 Fed. (2d) 781. The petitioner’s income taxes for the years in question should be recomputed upon the basis indicated in this opinion. Judgment will he entered under Bule 50.

Southern Ry. v. Commissioner

27 B.T.A. 673 · United States Board of Tax Appeals · Feb 9, 1933

Co. v. United States, 286 U. … Burnet v. Houston, 283 U. S. 223 .

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.