Case law

Pioneer Real Estate Co. v. Commissioner

47 B.T.A. 886 · United States Board of Tax Appeals · Oct 13, 1942

Respondent recognizes that the Second Circuit Court of Appeals has adopted the latter view and has been followed in this respect by the Board. Seaside Improvement Co. v. Commissioner, supra; Commissioner v. … Notwithstanding the decision to the *893 contrary by the Third Circuit in Commissioner v. Kieselbach, 127 Fed. (2d) 359, we adhered to our former position in David S. Brown, 47 B. T. A. 139, and we continue to do so.

REID v. COMMISSIONER

28 B.T.A. 1217 · United States Board of Tax Appeals · Aug 22, 1933

the other architects to whom the board also assigned specific Avork, and constitute him an officer or employee of a state agency. *1222 The case is so similar to Underwood v. … Brown, 22 B.T.A. 581 ; Charles J. Tobin, 17 B.T.A. 1261 .

Burke v. Commissioner

22 B.T.A. 337 · United States Board of Tax Appeals · Feb 24, 1931

While it is the rule that descent and distribution are governed by State law (De Vaughn v. Hutchinson, 165 U. S. 566 ; Randolph v. … The respondent’s claim, made by amended answer, that he erred in accepting separate returns for the period January 1 to December 4, 1925, is denied on authority of Poe v. Seaborn, 282 U. S. 101 . Reviewed by the Board.

O'Laughlin v. Commissioner

30 B.T.A. 1327 · United States Board of Tax Appeals · Jul 31, 1934

Carnick, 21 B.T.A. 12 , 24; Altschul Tobacco Co. v. Commissioner (C.C.A., 5th Cir.), 42 Fed. (2d) 609, 610; Reinecke v. … Brown, 18 B.T.A. 859, 867 ; Uncasville Mfg. Co., 19 B.T.A. 920 , 927; Atlantic Casket Co. v. Rose (C.C.A., 5th Cir.), 22 Fed. (2d) 800; Anderson v. Farmers Loan & Trust Co.

Asmussen v. Commissioner

36 B.T.A. 878 · United States Board of Tax Appeals · Nov 16, 1937

We may also consider the time intervening between the issuance of the stock dividend and its redemption, Hyman v. Helvering, 71 Fed. (2d) 342; Robinson v. … Reviewed by the Board. Judgment will be entered for the petitioner.

Pratt, Read & Co. v. Commissioner

22 B.T.A. 1348 · United States Board of Tax Appeals · Apr 29, 1931

The Circuit Court of Appeals for the Second Circuit has held, in Commissioner v. Adolph Hirsch & Co., 30 Fed. (2d) 645, that “ the control of the stock owned by the same interest refers to beneficial interest.” … The following decisions of the Board are controlling upon this issue: Good Manufacturing Co., 15 B. T. A. 583; Oriental Real Estate Co., 17 B. T. A. 1220; Browne, McQuaid, Probst, Inc., 17 B. T. A. 1218; John B.

Comar Oil Co. v. Commissioner

24 B.T.A. 688 · United States Board of Tax Appeals · Nov 10, 1931

This Board has decided adversely to the petitioner’s contention, in several proceedings wherein the factual conditions were substantially the same as those now under consideration. Cf. Mrs. J. C. … A. 574; affd., 40 Fed. (2d) 892; Lena Brown et al., 24 B. T. A. 30; S. L. Herold, 17 B. T. A. 933; affd., 42 Fed. (2d) 932.

Mathews v. Commissioner

13 B.T.A. 1133 · United States Board of Tax Appeals · Oct 18, 1928

Co. v. Bond, 240 U. S. 449, 456 , 36 S. Ct. 403 , 60 L. Ed. 735; Standard Oil Co. v. Anderson, 212 U. S. 215, 227 , 29 S. Ct. 252 , 53 L. Ed. 480 . And see Casement v. Brown, 148 U. S. 615 , 13 S. Ct. 672 , 37 L. … Byers v. Commissioner, 8 B. T. A. 1191; Appeal of P. Frank Durkin, 4 B. T. A. 743; and Louisville, Evansville & St. Louis R. R. Co. v. Wilson, 138 U. S. 501 . Reviewed by the Board.

Clary v. Commissioner

42 B.T.A. 1142 · United States Board of Tax Appeals · Nov 5, 1940

Samuel V. Woods, 5 B. T. A. 413; J. T. Browning, 16 B. T. A. 485; John Shirley Ward et al., Executors, 22 B. T. A. 352; affd., 58 Fed. (2d) 757; certiorari denied, 287 U. S. 656 ; rehearing denied, Dec. 5, 1932; W. L. … Reviewed by the Board. Judgment will ~be entered for the petitioner.

Lindsay v. Commissioner

34 B.T.A. 840 · United States Board of Tax Appeals · Jul 30, 1936

New Colonial Ice Co. v. Commissioner, 292 U. S. 435 . Nor is there any basis in the record for approximating such item. See Cohan v. Commissioner , 39 Fed. (2d) 540. The cases of Walter F. Brown, 13 B. T. … Reviewed by the Board. Decision will T)e entered for the respondent. Smith dissents.

Hartford-Empire Co. v. Commissioner

26 B.T.A. 134 · United States Board of Tax Appeals · May 20, 1932

A. 1307; Berenice Brown, 25 B. T. A. 814. … Marr v. United Stales, 268 U. S. 536 ; Maytag Co., 17 B. T. A. 182; Plumber's Supply Co., 20 B. T. A. 459; Standard Silica Co., 22 B. T. A. 97; Athol Manufacturing Co., 22 B. T.

Hutchinson Co. v. Commissioner

14 B.T.A. 367 · United States Board of Tax Appeals · Nov 19, 1928

Brown & Co., 9 B. T. A. 753; Keystone Coal & Mining Co., 10 B. T. A. 295; Palmetto Coal Co., 11 B. T. A. 154; Whitehouse Leather Products Co., 12 B. T. A. 714; Louisville Veneer Mills, 12 B. T. A. 1352; C. A. … See United States v. Updike, supra.

Louisville Veneer Mills v. Commissioner

12 B.T.A. 1352 · United States Board of Tax Appeals · Jul 16, 1928

The Board has already considered this question in a number of cases and decided the same adversely to the contention of the respondent. Fred T. Ley & Co., 9 B. T. A. 749; M. Brown & Co., 9 B. T.

Fawsett v. Commissioner

30 B.T.A. 908 · United States Board of Tax Appeals · Jun 14, 1934

Norton v. Shelby County, 118 U.S. 425 . There have been several cases somewhat close to this on the facts. In Philip C. … [Reviewed by the Board. Decision will be entered for the petitioner.

Wood v. Commissioner

29 B.T.A. 735 · United States Board of Tax Appeals · Jan 11, 1934

In making thi,s contention they rely upon United States v. Mellon, 281 Fed. 645 ; United States v. Davison, 9 Fed. (2d) 1022; Eisner v. Macomber, 252 U.S. 189 ; and Jackson v. Commissioner, 51 Fed. (2d) 650. … Brown, 26 B.T.A. 901 ; cf. W. Q. Wright, 10 B.T.A. 806 . Indeed a dividend declared in cash has been held to be in substance a tax-free stock dividend. United States v.

Pioneer Auto. Service Co. v. Commissioner

36 B.T.A. 213 · United States Board of Tax Appeals · Jun 24, 1937

A. 13; Brown v. Helvering, 291 U. S. 193 , affirming 63 Fed. (2d) 66, affirming 22 B. T. A. 678. … Reviewed by the Board. Judgment will be entered for the respondent.

Second Nat'l Bank v. Commissioner

33 B.T.A. 750 · United States Board of Tax Appeals · Dec 19, 1935

Burnet v. Houston, 283 U. S. 223 ; Wickwire v. Rein ecke, 275 U. S. 101 ; Stiles v. Commissioner, 69 Fed. (2d) 951; Williams v. Commissioner, 44 Fed. (2d) 467; Green's Advertising Agency v. … Blair, 31 Fed. (2d) 96; Bishoff v. Commissioner, 27 Fed. (2d) 91; Brown v. Commissioner, 22 Fed. (2d) 797; Avery v. Commissioner, 22 Fed. (2d) 6.

Empire State Finance Corp. v. Commissioner

6 B.T.A. 1322 · United States Board of Tax Appeals · May 12, 1927

Jones, Burt Brown Barker, and W. H. Tucker, as voting trustees. … The Board of Directors shall consist of seven members.

Townsend v. Commissioner

13 B.T.A. 386 · United States Board of Tax Appeals · Sep 14, 1928

BROWN, AND RUFUS C. BURTON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Townsend v. Commissioner Docket No. 19960. … Matthiessen, Jr., v. United States, 65 Ct.Cls. 484 .

Little Rock Tent & Awning Co. v. Commissioner

23 B.T.A. 1205 · United States Board of Tax Appeals · Jul 17, 1931

The rule was stated by the Board in Primrose Tapestry Co., 20 B. T. … A. 286; Clark Brown Crain Co., 18 B. T. A. 937. In the instant case there is no evidence that there was anything abnormal or unusual in the use of borrowed capital to the amount indicated in our findings of fact.