Case law

Lamberth v. Commissioner

42 B.T.A. 438 · United States Board of Tax Appeals · Jul 31, 1940

Keen : The basic question to be decided by us in these proceedings is whether the dividend declared by Interstate Cotton Industries, Inc., by the resolution of its board of directors of July 19, 1930, and paid pursuant thereto … Therefore, we conclude that the dividend was not taxable to petitioners in 1930, Koshland v. Helvering, 298 U.

Larkin v. Commissioner

46 B.T.A. 213 · United States Board of Tax Appeals · Jan 27, 1942

Bitgood, supra, respondent pointing out that it inferentially approves the same rule as that applied by the Board in the Weis case and petitioner relying upon the fact that it applies the rationale of Eckert v. … Reviewed by the Board. Decision will be entered for the respondent-

Cruickshank v. Commissioner

23 B.T.A. 493 · United States Board of Tax Appeals · May 29, 1931

Burns Poe, Collector v. H. G. Seaborn; Fred, O. Goodell, Collector v. I. B. Koch; George O. Hopkins, Collector v. G. W. Bacon; Jacob O. Bender, Collector v, William Pfaff. … This conclusion is in accordance with the decision of the Supreme Court of the United States in the case of Lucas v. Earl, 281 U. S.

Spokane Dry Goods Co. v. Commissioner

43 B.T.A. 793 · United States Board of Tax Appeals · Feb 28, 1941

Missouri v. Ross, 299 U. S. 72 ; Ginsburg & Sons, Inc. v. Popkin, 285 U. S. 204 ; United States v. Chase, 135 U. S. 255 ; McKee v. United States, 164 U. S. 287 ; Townsend v. Little, 109 U. S. 504, 512 . … McKee v. United States, supra.

Depew v. Commissioner

27 B.T.A. 515 · United States Board of Tax Appeals · Jan 6, 1933

Prior to 1920 the Bogers-Brown Iron Company was a prosperous manufacturer of pig iron. Beginning with that year, however, the industry suffered a serious depression. … Bank of Roswell v. Davisson, 229 U. S. 212 .

Grosvenor v. Commissioner

31 B.T.A. 574 · United States Board of Tax Appeals · Nov 12, 1934

Bromley v. Commissioner, 66 Fed. (2d) 552, affirming 26 B. T. A. 878; and Reinecke v. Smith, 289 U. S. 172 . … The Board held properly, I think, that Schweitzer was liable for income tax upon *577 the income thus received. If not, the door for the “ facile evasion ” of income tax is wide open. Cf. Reinecke v. Smith, supra.

Binghamton Candy Co. v. Commissioner

43 B.T.A. 327 · United States Board of Tax Appeals · Jan 15, 1941

That period began at some time in 1935 and ended on January 6, 1936, the date on which the Supreme Court promulgated its opinion in United States v. Butler, 297 U. S. 1 . … Reviewed by the Board. Decision will he entered for the respondent.

Sneed v. Commissioner

30 B.T.A. 1121 · United States Board of Tax Appeals · Jun 29, 1934

See No. 1 Oil Corp. v. Bass, 283 U.S. 279 ; Rose v. Hous ton, 11 Tex. 324 ; Arnold v. Leonard, 114 Tex. 535 ; Stephens v. Stephens, 292 S.W. 291 . … Reviewed by the Board. Judgment will be entered under Rule 50. Arundell, dissenting: For the reasons so ably set forth by Judge Sibley in Herring v.

Askin & Marine Co. v. Commissioner

26 B.T.A. 409 · United States Board of Tax Appeals · Jun 13, 1932

The same question was involved in Commissioner v. Liberty Bank & Trust Co., 59 Fed. (2d) 320; reversing 14 B. T. A. 1428. … Reviewed by the Board. Decision will be entered for the respondent. TRAmmell dissents.

Henry v. Commissioner

7 B.T.A. 172 · United States Board of Tax Appeals · May 28, 1927

HENRY, CONSERVATRIX AND EX OFFICIO ADMINISTRATRIX OF THE ESTATE OF SAMUEL FARLOW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Henry v. Commissioner Docket No. 7268. … United States Board of Tax Appeals 7 B.T.A. 172 ; 1927 BTA LEXIS 3245 ; May 28, 1927 , Promulgated *3245 Value of mortgage notes owned by decedent at the time of his death determined. George H. Wilson, Esq., and Carl G.

International-Great N. R. Co. v. Commissioner

24 B.T.A. 726 · United States Board of Tax Appeals · Nov 11, 1931

S. 144 , and Smietanka v. First Trust & Savings Bank, 257 U. S. 602 . … Reviewed by the Board. Judgment will be entered v/nder Rule 50.

Windfall Grain Co. v. Commissioner

23 B.T.A. 725 · United States Board of Tax Appeals · Jun 16, 1931

See Mascot Oil Co. v. United States, 282 U. … Beviewed by the Board. Judgment of no deficiency will be entered.

Zeile v. Commissioner

20 B.T.A. 1039 · United States Board of Tax Appeals · Sep 29, 1930

Counsel contends that the word accrued means due, and cites, as authority, Ex parte McCardle, 7 Wall. 506, 514 ; Flanigan v. Sierra County, 196 U. S. 553, 560 ; Cook v. Bray, 2 Houst. … Hanna, Executor v. United States, 68 Ct. Cls. 45; certiorari denied, 280 U. S. 102a. We aré in complete accord with the reasoning in that opinion. See also O’Brien v. Sturgess, 39 Fed. (2d) 950.

Goldman v. Commissioner

15 B.T.A. 1341 · United States Board of Tax Appeals · Apr 11, 1929

See cases Rogers v. Flournoy, 21 Tex. Civ. App. 556 ; 54 S. W. 386 ; Amarillo National Bank v. Harrell (Tex. Civ. App.), 159 S. W. 858 ; Douthart v. Logan, 190 Ill. 243 ; 60 N. E. 507 ; Robinson v. … In Mandell v. Pierce ( 16 Fed.

Aldine Club v. Commissioner

1 B.T.A. 710 · United States Board of Tax Appeals · Feb 28, 1925

Aldine Club v. Commissioner Docket No. 862. … in tax imposed by Title VIII of the Revenue Act of 1921 and Title V of the Revenue Act of 1924.

Woodrow Lee Trust Co. v. Commissioner

17 B.T.A. 109 · United States Board of Tax Appeals · Aug 16, 1929

III-2, p. 5), published August 11, 1924, as the result of the decision rendered in Hecht v. Medley, 265 U. S. 144 . The provisions of I. … Malley [March 17, 1919] and prior to the decision in Heoht v.

Travelers Indem. Co. v. Commissioner

31 B.T.A. 507 · United States Board of Tax Appeals · Nov 1, 1934

S. 546 ; Cincinnati Underwriters Agency Co. v. Commissioner, 63 Fed. (2d) 309; certiorari denied, 289 U. S. 754 . … See, however, National Insurance Co. v. United States, 4 Fed. Supp. 1000; American Exchange Securities Corporation, 29 B. T. A. 41.

Simons v. Commissioner

19 B.T.A. 711 · United States Board of Tax Appeals · Apr 25, 1930

. *713 The contention of the Commissioner in this instance is, in onr opinion, in accord with the purpose and policy of our revenue statutes, as the same have been interpreted and construed by the courts and this Board. … A. 355, and repeatedly approved by this Board in numerous cases. In Rieck v.

Molly--'es Doll-outfitters, Inc. v. Commissioner

38 B.T.A. 1 · United States Board of Tax Appeals · Jul 8, 1938

MOLLY-'ES DOLL-OUTFITTERS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Molly--'es Doll-outfitters, Inc. v. Commissioner Docket No. 92642. … United States Board of Tax Appeals 38 B.T.A. 1 ; 1938 BTA LEXIS 926 ; July 8, 1938 , Promulgated *926 Where prior to the filing of petition with the Board a debtor's petition for reorganization under section 77B of the Federal

Byers v. Commissioner

8 B.T.A. 1191 · United States Board of Tax Appeals · Nov 4, 1927

HOWARD WEBSTER BYERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Byers v. Commissioner Docket No. 10319. … and counsel for the Des Moines board of waterworks trustees at a fixed annual salary.