Case law

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.

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.

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.

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.

Mossman, Yarnelle & Co. v. Commissioner

9 B.T.A. 45 · United States Board of Tax Appeals · Nov 11, 1927

Ludington v. McCaughn, 268 U. S. 106 ; 5 Am. Fed. Tax Rep. 5376; United States v. Flannery, 268 U. S. 98 ; 5 Am. Fed. Tax Rep. 5373. … Keviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50.

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.

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.

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.

Cuyahoga County Bd. of Revision v. Federal Reserve Bank of Cleveland

20 Ohio Misc. 194 · United States Board of Tax Appeals · Apr 5, 1968

Keith Columbus Co. v. Board of Revision of Franklin County, 148 Ohio St. 253 ; American Steel and Wire Co. v. Board of Revision of Cuyahoga County, 139 Ohio St. 388 . … Higbee Co. v. Evatt, Tax Commr., 140 Ohio St. 325 .” In other words, as this Board said in the case of Leone Majoewsky v.

Boston Safe Deposit & Trust Co. v. Commissioner

30 B.T.A. 679 · United States Board of Tax Appeals · May 15, 1934

Birnbaum v. Brown, 6 Fed. … Reviewed by the Board. tJudgment will be entered under Rule 50.

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.

Ferguson v. Commissioner

20 B.T.A. 130 · United States Board of Tax Appeals · Jun 24, 1930

Stratton's Independence v. Howbert, 231 U. S. 399 ; Stanton v. Baltic Mining Co. 240 U. S. 103 ; Von Baumbach v. Sargent Band Co., 242 U. S. 503 ; and United States v. Biwabik Mining Co., 247 U. S. 116 . … Beviewed by the Board. Judgment wül he entered for the respandent. Seawell dissents.

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.

New York Talking Machine Co. v. Commissioner

13 B.T.A. 154 · United States Board of Tax Appeals · Aug 1, 1928

V. Greene Co., 5 B. T. A. 442. In that case the Board allowed the deduction from gross income of compensation paid to Greene in 1919 of $235,138.75. … Reviewed by the Board. Judgment will he entered under Bule 50.

Mt. Plymouth Corp. v. Commissioner

25 B.T.A. 1201 · United States Board of Tax Appeals · Apr 20, 1932

Although it has been said that it needs no prescribed form of words to express a trust, Chicago Railway v. Des Moines Railway, 254 U. … Reviewed by the Board. Judgment will be entered under Rule 50.

Tricou v. Commissioner

25 B.T.A. 713 · United States Board of Tax Appeals · Feb 29, 1932

The doctrine announced by the Board in the Averill case was approved by- the Circuit Court of Appeals for the Eighth Circuit in Washburn v. Commissioner, 51 Fed. (2d) 949. Cf. Henry Turrish, 24 B. T. A. 913; Oscar E. … Averill, supra; Washburn v. Commissioner, supra; Mente v. Eisner, 266 Fed. 161 ; Rogers v. United States, sufra. It is clear petitioner was not engaged in any trade.

Sand Springs Ry. v. Commissioner

21 B.T.A. 1291 · United States Board of Tax Appeals · Jan 21, 1931

A. 386; and Portland Cremation Association v. Commissioner, 31 Fed. (2d) 843, cited by petitioner. This amount when received constituted gross income of the corporation. … These contentions were rejected both by the Board and the Circuit Court of Appeals. See 36 Fed. (2d) 347. The reasoning of the Board and the court in that case is applicable here.

Burges v. Commissioner

25 B.T.A. 1191 · United States Board of Tax Appeals · Apr 19, 1932

The petitioner consulted and advised with the several boards as he would with any other clients. … Reviewed by the Board. Decision will he entered for the respondent.

Cyclops Iron Works v. Commissioner

25 B.T.A. 603 · United States Board of Tax Appeals · Feb 24, 1932

In Hecht v. Malley, 265 U. … Little Four Oil & Gas Co. v. Lewellyn, 29 Fed. (2d) 137; United States v. Neal, 28 Fed. (2d) 1022; White v. Hornblower, 27 Fed. (2d) 777; Durfee Mineral Co., 7 B. T. A. 231; Alexander Trust Property, 12 B. T.