Case law

Sweets Co. of America, Inc. v. Commissioner

12 B.T.A. 1285 · United States Board of Tax Appeals · Jul 11, 1928

Syracuse Lighting Co. v. Maryland Casualty Co., 226 N. Y. 25 ; 122 N. E. 723 ; Irvine v. New York Edison Co., 207 N. Y. 425 ; 101 N. E. 358 . … J. 1147, 1148; Ward v. Ward, 131 Fed. 946 . We see no reason for applying any different rule in the present situation.

Clark v. Commissioner

9 B.T.A. 460 · United States Board of Tax Appeals · Dec 1, 1927

Davis v. Commissioner, 6 B. T. … A. 1066; Royal Packing Co. v. Commissioner, 5 B. T. A. 55.

Rike v. Commissioner

18 B.T.A. 149 · United States Board of Tax Appeals · Nov 11, 1929

RIKE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rike v. Commissioner Docket No. 24335. … or borrowed of said Retirement Fund Board.

Chicago & N.W. Ry. v. Commissioner

22 B.T.A. 1407 · United States Board of Tax Appeals · Apr 30, 1931

Co. v. Commissioner of Internal Revenue, 13 B. T. … Commissioner v. Old Colony R. R. Co., 26 Fed. (2d) 408.

Mercantile-Commerce Nat'l Bank v. Commissioner

21 B.T.A. 1347 · United States Board of Tax Appeals · Jan 23, 1931

The first of the aforesaid contentions was considered and decided adversely to petitioners by this Board in the case of Mary S. Garrison et al., 21 B. T. … In the cases of United States v. Waite and Crooks v. Hibbard, 33 Fed. (2d) 567, 280 U.

Fritz v. Commissioner

28 B.T.A. 408 · United States Board of Tax Appeals · Jun 20, 1933

The issue here raised was decided adversely to the contention of the petitioners in Darby-Lynde Co. v. … Reviewed by the Board. Decision will lie entered for the respondent.

Dutton v. Commissioner

18 B.T.A. 1151 · United States Board of Tax Appeals · Feb 14, 1930

Similar questions were before the Board in Van Cleave Trust, 18 B. T. A. 486; E. A. Landreth Co. et al., 15 B. T. A. 655; and Wilkens & Lange, 15 B. T. A. 1183. … Hec ht v. Malley, 265 U. S. 144 ; Burk-Waggoner Oil Association v. Hopkins, 269 U. S. 110 ; Little Four Oil & Gas Co. v. Lewellyn, 29 Fed. (2d) 137; White v. Hornblower, 27 Fed. (2d) 777; J. W.

Brunner v. Commissioner

5 B.T.A. 1135 · United States Board of Tax Appeals · Jan 20, 1927

Brunner v. Commissioner Docket No. 3719. United States Board of Tax Appeals 5 B.T.A. 1135 ; 1927 BTA LEXIS 3675 ; January 20, 1927 , Promulgated *3675 1. … Railroad Co. v. Peniston; Gromer v. Standard Dredging Co.; Baltimore Shipbuilding Co. v. Baltimore; Fidelity & Deposit Co. v. Pennsylvania; Choctaw, O. & G.R.R. Co. v. Mackey, supra.

J. A. Folger & Co. v. Commissioner

23 B.T.A. 210 · United States Board of Tax Appeals · May 13, 1931

A. 1050; affd., 42 Fed. (2d) 360; Great Lakes Hotel Co. v. Commissioner of Internal Revenue, 30 Fed. (2d) 1; United States v. Cleveland, Painsville & Eastern Ry. Co., 42 Fed. (2d) 413. … Shillito Realty Co., supra; Great Lakes Hotel Co. v. Commissioner of Internal Revenue, supra; United States v. Cleveland, Painsville & Eastern Ry. Co., supra; and Commissioner of Internal Revenue v.

Harjo v. Commissioner

34 B.T.A. 467 · United States Board of Tax Appeals · Apr 30, 1936

The facts necessary to the determination of the issues have been stipulated before the Board as follows: 1. … See also United States v. Armstrong, 26 Fed. (2d) 227. So long as the original taxpayer is in existence and solvent, collection of the tax may not be enforced from a transferee.

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 .

W. E. Caldwell Co. v. Commissioner

6 B.T.A. 47 · United States Board of Tax Appeals · Feb 3, 1927

And in Jermain v. Railroad Co., 91 N. … a cash dividend and mate a public announcement of the fact, the courts have held that thereafter the board has no right to reconsider and rescind its action.

Lee v. Commissioner

42 B.T.A. 1217 · United States Board of Tax Appeals · Nov 15, 1940

Laird, supra, and an unpublished opinion of the Board. … Eeviewed by the Board. Decision will he entered under Rule 50.

Carpenter v. Commissioner

33 B.T.A. 1 · United States Board of Tax Appeals · Sep 5, 1935

A. 558; affd., Burnet v. … Although the section in question is a relief provision and should be liberally construed, Burnet v.

Uhl Estate Co. v. Commissioner

40 B.T.A. 1223 · United States Board of Tax Appeals · Dec 21, 1939

See Restatement of the Law of Contracts, vol. 1, sec. 117; Northern Insurance Co. v. Potter, 63 Cal. 157 ; Wristen v. Curtiss, 76 Cal. 6 ; 18 Pac. 81 ; Brown v. Pacific Coast Agency, 53 Cal. App. 788 ; 200 Pac. 977 . … Northern Insurance Co. v. Potter, supra, Wristen v. Curtiss, supra; and see Brown v. Pacific Coast Agency, supra. In *1232 the leading case of Northern Insurance Co. v.

W. H. Langley & Co. v. Commissioner

23 B.T.A. 1297 · United States Board of Tax Appeals · Aug 14, 1931

See also Corn Exchange Bank v. United States, 37 Fed. (2d) 34. … The facts in regard to the various charge-offs and reserves add to the confusion on this point as it is presented to the Board.

Small's, Inc. v. Commissioner

24 B.T.A. 686 · United States Board of Tax Appeals · Nov 9, 1931

Commissioner, 47 Fed. (2d) 846, where the Circuit Court of Appeals for the Third Circuit reversed the Board in an earlier case already overruled in Alabama By-Products Corporation, supra; and Hoffman v. … In Planters Oil Co. v.

Gottlieb Realty Co. v. Commissioner

28 B.T.A. 418 · United States Board of Tax Appeals · Jun 20, 1933

Burnet v. Huff, 288 U.S. 156 ; Parish v. Commissioner, 31 Fed. (2d) 79; Peter Frees, Jr., 12 B.T.A. 737 . … United States v. White Dental Mfg. Co., 274 U.S. 398 ; Joseph E.

Jamestown Worsted Mills v. Commissioner

1 B.T.A. 659 · United States Board of Tax Appeals · Feb 28, 1925

The Board finds that it is entitled to depreciation at the rate of 4 per cent per annum for one-half year upon such additions. … The Board concludes that these items will be adjusted accordingly. (3) The taxpayer paid no New York State franchise tax until 1920.

Investment Trust of Mut. Inv. Co. v. Commissioner

27 B.T.A. 1322 · United States Board of Tax Appeals · Apr 28, 1933

A. 172, the Board said: Quasi-corporate form is not an indispensable element of an “ association.” Sears, Roebuck á Go., etc., Fund v. Commissioner, 45 Fed. (2d) 506. … Reviewed by the Board. Judgment will he entered for the respondent.