Case law

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 .

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.

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.

J. N. Pharr & Sons, Ltd. v. Commissioner

21 B.T.A. 245 · United States Board of Tax Appeals · Nov 10, 1930

V. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

Harrison v. Commissioner

41 B.T.A. 1217 · United States Board of Tax Appeals · May 22, 1940

Petitioner contends that if Burnet v. Whitehouse, supra, and Helvering v. … Reviewed by the Board. Decision will he entered that there is no deficiency and no overpayment in income tax for the year 1931.

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.

Webb v. Commissioner

22 B.T.A. 1249 · United States Board of Tax Appeals · Apr 21, 1931

Avery v. Commissioner, 22 Fed. (2d) 6; J. M. Lyon, 1 B. T. A. 378; Norfolk Southern Railroad Co., 22 B. T. A. 302. … The Commissioner determined that upon repossession the vendor realized a gain of $20,637.50, and the Board affirmed his determination.

Egan v. Commissioner

41 B.T.A. 204 · United States Board of Tax Appeals · Jan 30, 1940

EGAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Egan v. Commissioner Docket No. 100587. … Now the Board concedes error in its own treatment of the one petition.

Tyson v. Commissioner

25 B.T.A. 520 · United States Board of Tax Appeals · Feb 11, 1932

Since a decision was had on December 9, 1931, from the Circuit Court in the Zenith case (Tyson v. … (Gardiner v. United States, 49 F. (2d) 992; Little Four Oil & Gas Co. v. Lewellyn, 35 F. (2d) 149; Lansdowne Realty Trust v. Commissioner, 50 F. (2d) 56).

Macon, D. & S. R. Co. v. Commissioner

40 B.T.A. 1266 · United States Board of Tax Appeals · Dec 22, 1939

Substantially the same view was expressed by another court in Board v. Commissioner (C. C. … Brick v. Brick, 98 U. S. 514, 516 . In determining the true nature of a transaction, this Board is not confined “to an inspection alone of the written instruments by which it was consummated.”

Holeproof Hosiery Co. v. Commissioner

11 B.T.A. 547 · United States Board of Tax Appeals · Apr 13, 1928

Board of Commissioners of Hamilton Co. v. Carey (Ind.) 84 N. E. 761, 762 . Various circumstances may lead to the conclusion that a certain charge niade by a State is a tax. … Adler v. Whitbeck, 44 Ohio St. 539 , 572, 9 N. E. 672 ; Fritsch v. Board of Commissioners of Salt Lake City, 15 Utah, 83, 95 , 47 Pac. 1026 ; Parish of E. Feliciana v. Levy, 40 La. Ann. 332 , 4 South. 309 .

Schuler v. Commissioner

29 B.T.A. 415 · United States Board of Tax Appeals · Nov 23, 1933

He seems to have dealt with its affairs with a free hand, and without advice, consent, or restraint from its board of directors or other stockholders. … Una v. Dodd, 39 N.J. Eq. 173 ; People v. Utica Insurance, 15 Johns. 392 ; Niel v. Beach, 92 Pa. 226 ; New England Mutual Life v. Phillips, 141 Mass. 535 ; Savings Bank v. Barrett, 126 Cal. 413 ; 50 Pac. 914 .

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.

Charles Warner Co. v. Commissioner

8 B.T.A. 1112 · United States Board of Tax Appeals · Oct 31, 1927

CHARLES WARNER CO., SUCCESSOR TO PENN SAND & GRAVEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Charles Warner Co. v. Commissioner Docket No. 5133. … On April 16, 1914, the board of directors approved and accepted the subscription of Joseph J. Hock *2728 of Baltimore, Md., to 500 shares of capital stock of the company at par for cash.

Bankers Trust Co. v. Commissioner

33 B.T.A. 746 · United States Board of Tax Appeals · Dec 19, 1935

The precise question involved here has never been passed upon by this Board or the courts. … Reviewed by the Board. Decision will be entered for the respondent.

Claiborne v. Commissioner

40 B.T.A. 722 · United States Board of Tax Appeals · Oct 18, 1939

Respondent also relies on the decision of the Circuit Court of Appeals for the Ninth Circuit affirming this Board, 30 B. T. A. 1265, in Shea v. … Petitioner relies on certain decisions of this Board which have since been distinguished as inapplicable to the present circumstances in Theodore Plestcheeff, 35 B. T. A. 508; affirmed in Commissioner v.

Kansas City, S. L. & C. R. Co. v. Commissioner

42 B.T.A. 1163 · United States Board of Tax Appeals · Nov 6, 1940

Blalock v. Georgia Ry. & Elec. Co., 246 Fed. 387 . * * * On appeal tbe decision of the Board was affirmed; the Circuit Court, per bland, C. … Dunlop v. James, 67 N. E. 60 (1903); Broadwell v. Banks, 134 Fed. 470 (1905). Decision will be entered v/nder Rule SO. Ain?. 70.

TERRE HAUTE, INDIANAPOLIS & EASTERN TRACTION CO. v. COMMISSIONER

24 B.T.A. 197 · United States Board of Tax Appeals · Sep 29, 1931

The question of affiliation has been before this Board and the courts many times. … Commissioner v. Hirsch & Co., supra; United States v. Cleveland, P. & E. R. Co., supra; and Denunzio Fruit Co. v. Commissioner, supra.

Sand Springs Railway Co. 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.