Case law

Houston v. Commissioner

33 B.T.A. 237 · United States Board of Tax Appeals · Oct 18, 1935

It is axiomatic that one claiming immunity from the imposition of a tax must bring himself clearly within the exemption. Has petitioner done so? … That circumstance was not considered sufficient in the Haight case, supra, to establish the relationship of *241 employer and employee and we do not believe tliat it should be deemed sufficient in this case.

Appeal of Bryant & Stratton Commercial School, Inc.

1 B.T.A. 32 · United States Board of Tax Appeals · Oct 29, 1924

These qualifying words, primarily, regularly and actively, and material, preclude any definitive classification. … Apparently here the good will was a composite of the school’s established name, its well-known location, and the reputation of Blaisdell and White.

Coronado Oil & Gas Co. v. Commissioner

14 B.T.A. 1214 · United States Board of Tax Appeals · Jan 14, 1929

In approaching the question we must bear in mind that exemption from tax is never presumed, but, on the other hand, the presumption is in favor of the taxing power and the burden is upon the claimant to establish clearly … The court in denying it the immunity claimed, said: If the fact that the book company has a contract with the State gave it immunity from taxation, the same rule would likewise exempt a manufacturer who might sell clothes

Eldredge v. Commissioner

31 B.T.A. 111 · United States Board of Tax Appeals · Aug 29, 1934

Eldredge, a resident of the State of New York, died testate about October 9, 1981, and shortly thereafter the petitioners in Docket Nos. 53378 and 64502 were duly appointed and qualified as executors of his estate and have … The partnership was clearly an independent contractor. It acquired the bonds or securities by arm’s length negotiations or as the result of competitive bidding.

Strauss v. Commissioner

35 B.T.A. 673 · United States Board of Tax Appeals · Mar 12, 1937

We therefore conclude that plaintiffs in error have failed to sustain the burden cast upon them of establishing that they were officers of a state or a subdivision of a state within the exception of section 201 (a). … In support of this he points to his appointment by each of the boards of trustees and to the fact that he qualified in each case by taking an oath of affice.

Jones v. Commissioner

4 B.T.A. 1286 · United States Board of Tax Appeals · Sep 30, 1926

The laying of the new tracks clearly represents a capital expenditure. … No testimony was introduced by one qualified to value the siding on March 1, 1913, and for lack of evidence we must therefore affirm the action of the respondent.

Shea v. Commissioner

30 B.T.A. 1265 · United States Board of Tax Appeals · Jul 24, 1934

It is clearly expressed in In re Arms’ Estate, 186 Cal. 554 ; 199 Pac. 1050 , as follows: It has long been the established law of this state that where a husband brings into this state money or property acquired by him during … to abridge the privileges and immunities of the citizen.

Moorhouse v. Commissioner

8 B.T.A. 964 · United States Board of Tax Appeals · Oct 24, 1927

This is the testimony of persons well qualified to give opinion evidence of value of the properties in question. … It is uncontradicted and in our opinion clearly establishes the values hereinabove set forth in the findings of fact.

Moorhouse v. Commissioner

8 B.T.A. 964 · United States Board of Tax Appeals · Oct 24, 1927

This is the testimony of persons well qualified to give opinion evidence of value of the properties in question. … It is uncontradicted and in our opinion clearly establishes the values hereinabove set forth in the findings of fact.

Munn Hotel Co. v. Commissioner

14 B.T.A. 93 · United States Board of Tax Appeals · Nov 12, 1928

The record clearly discloses that the petitioner had at the time the first four dividends were paid in January and February, 1921, earnings accumulated during the preceding taxable year sufficient for that purpose. … These values are clearly established by the testimony of witnesses who are familiar with this property and with other property in the vicinity and are qualified to judge of the values thereof.

Gordon v. Commissioner

5 B.T.A. 1047 · United States Board of Tax Appeals · Jan 10, 1927

It is not contended that the petitioner was an officer of the Commonwealth of Kentucky, and clearly he was not. … Those cases held that the officers and employees of a State or the Federal Government who administer its laws and carry on essential governmental functions are immune from taxation by the other government.

Wright v. Commissioner

29 B.T.A. 1267 · United States Board of Tax Appeals · Feb 27, 1934

Mitchell, supra, state agencies of this character are immune from taxation by the Federal Government. … Clearly, under the taxing act the income received by directors of a corporation, who were trustees in dissolution of the corporation but not serving under court appointment, for services rendered in the liquidation of the

Hall v. Commissioner

33 B.T.A. 953 · United States Board of Tax Appeals · Jan 24, 1936

Do the facts which we have found require recognition of such immunity or should the respondent’s determination of deficiencies be approved? … It is our conclusion that petitioner has failed to sustain the burden cast upon him of establishing that he was an officer of a state or *960 political subdivision thereof, for clearly, neither the tenure, duration, emoluments

James Edgar Co. v. Commissioner

16 B.T.A. 120 · United States Board of Tax Appeals · Apr 22, 1929

whether by way of interest or profit. (4) In any industry in which the usual rules for computation of cost of production are inapplicable, costs may be approximated upon such basis as may be reasonable and in conformity with established … The petitioner thoroughly qualifies in consistency; the method it contends for has been followed for many years *123 with the exception of the taxable year when the respondent refused to allow it.

Folk v. Commissioner

25 B.T.A. 599 · United States Board of Tax Appeals · Feb 24, 1932

The evidence adduced by the petitioner consists of a valuation report of a qualified oil engineer and of the oral testimony of such engineer. … After careful consideration of all the evidence, we think it falls short of establishing the full value asserted by the petitioner, but it does indicate clearly that the petitioner’s interest in the lease in question had

Bryant & Stratton Commercial School, Inc. v. Commissioner

1 B.T.A. 32 · United States Board of Tax Appeals · Oct 29, 1924

These qualifying words, primarily, regularly and actively, and material, preclude any definitive classification. … Apparently here the good will was a composite of the school’s established name, its well-known location, and the reputation of Blaisdell and White.

Gutbro Holding Co. v. Commissioner

47 B.T.A. 374 · United States Board of Tax Appeals · Jul 22, 1942

Neither its continued existence nor any reason therefor is established. The record does not show that it was not dissolved. We think it was in fact liquidated. See Ward M. Canaday, Inc., 29 B. T. … In our opinion Congress thus clearly indicated that for Federal income tax purposes the present acquisition-?)!

San Martinez Oil Co. v. Commissioner

25 B.T.A. 218 · United States Board of Tax Appeals · Jan 18, 1932

The facts of record clearly establish that the petitioner, by its own drilling operations, discovered oil on its Booth Lease on November 20, 1921, and that the well was not acquired as the result of the purchase of a proven … The value so found is clearly disproportionate to cost and depletion should be based on it.

Vosburgh v. Commissioner

23 B.T.A. 780 · United States Board of Tax Appeals · Jun 18, 1931

S. 582 , petitioner as a matter of law is entitled to a loss deduction if the evidence establishes the fact. … Qualified real estate men were called by both parties, several by the petitioner, and one by the respondent.

Central R. Co. v. Commissioner

35 B.T.A. 501 · United States Board of Tax Appeals · Feb 17, 1937

There is adequate evidence that the petitioner’s roadway properties are not immune to this depreciation. … That is what has been done under the petitioner’s established accounting method.