Case law

Deeds v. Commissioner

14 B.T.A. 1140 · United States Board of Tax Appeals · Jan 10, 1929

Among other authorities the petitioners have cited the case of United States v. S. S. White Dental Manufacturing Co., 274 U. S. 399 , and Selden v. Heiner, 12 Fed. (2d) 474. … A. 1119, a situation somewhat similar to that presented here was before the Board.

Greenwood v. Commissioner

41 B.T.A. 664 · United States Board of Tax Appeals · Mar 26, 1940

Opper, dissenting: It seems to me the Board’s opinion results from an inadmissible extension of the scope of section 112. … Ross v. Commissioner, 72 Fed. (2d) 122; Commonwealth Commercial State Bank v. Lucas, 41 Fed. (2d) 111.

Ticker Publishing Co. v. Commissioner

46 B.T.A. 399 · United States Board of Tax Appeals · Feb 24, 1942

United States v. South Georgia Railway Co., 107 Fed. (2d) 3. In United States v. … In Commissioner v.

Walker v. Commissioner

23 B.T.A. 1 · United States Board of Tax Appeals · May 1, 1931

The Board had previously held in H. C. Walker, Jr., et al., 6 B. T. … Lucas v. St. Louis National Baseball Club (C. C. A. 8) 42 F. (2d) 984; Rose v. Grant (C. C. A. 5) 39 F. (2d) 340; Alameda Investment Co. v. McLaughlin (C. C.

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.

Drenning v. Commissioner

10 B.T.A. 231 · United States Board of Tax Appeals · Jan 26, 1928

DRENNING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Drenning v. Commissioner Docket No. 5834. … United States Board of Tax Appeals 10 B.T.A. 231 ; 1928 BTA LEXIS 4148 ; January 26, 1928 , Promulgated *4148 A fee received by an attorney for professional services rendered to a municipal board of education under a contract

Metropolitan Properties Corp. v. Commissioner

24 B.T.A. 220 · United States Board of Tax Appeals · Sep 29, 1931

See Lucas v. … Keviewed by the Board. Judgment will he entered under Rule 50.

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.

Mackay v. Commissioner

11 B.T.A. 569 · United States Board of Tax Appeals · Apr 13, 1928

Co. v. Sheppard, 56 Oh. St. 68; 46 N. E. 61 . Montana Coal & Coke Co. v. Cincinnati C. & C. Co., 69 Oh. St. 351; 69 N. E. 613 . … Cincinnati v. Edison Electric Co., 9 Ohio Dec. 438 .

Fitch v. Commissioner

43 B.T.A. 773 · United States Board of Tax Appeals · Feb 28, 1941

A petition was filed with this Board and in a memorandum findings of fact and opinion entered on January 12, 1938, we sustained the Commissioner’s determination, citing Douglas v. … Reviewed by the Board. Decisions will be entered under Rule 50.

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.

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.

Floyd v. Commissioner

11 B.T.A. 903 · United States Board of Tax Appeals · May 1, 1928

A portion of the assessment was abated but no proceeding for the collection of the tax has been instituted and under the decision in Bowers v. New York & Albany Lighterage Co., 273 U. … therefrom, the time for assessment would be further extended until the final decision by the Board.

Long v. Commissioner

17 B.T.A. 584 · United States Board of Tax Appeals · Sep 27, 1929

A. 1294, 1297, the Board stated: This section of the Act is retroactive to taxes payable under the Revenue Act of 1918, and applies to the transferees. United States v. Updike, 32 Fed. (2d) 1. … A. 1296, we held that when a transferee has invoked the provisions of section 280 by appealing to the Board, lie may not in such a proceeding question the validity of that section.

Wrightington v. Commissioner

38 B.T.A. 1230 · United States Board of Tax Appeals · Nov 22, 1938

Metcalf & Eddy v. Mitchell, 269 U. S. 514 . The Board has recognized immunity in Jeremiah Wood, 31 B. T. A. 1141; Martin P. O'Connor, 35 B. T. A. 402; and W. Frank Carter, 36 B. T. A. 60; and denied it in Clark McK. … Reviewed by the Board. Judgment will be entered wider Rule 50. ARNOLD dissents.

Sibley v. Commissioner

16 B.T.A. 915 · United States Board of Tax Appeals · Jun 5, 1929

In Ould v. Washington Hospital, 95 U. … Reviewed by the Board. Judgment will he entered under Rule 60.

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.

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.

Irvine v. Commissioner

46 B.T.A. 246 · United States Board of Tax Appeals · Feb 4, 1942

United States Board of Tax Appeals 46 B.T.A. 246 ; 1942 BTA LEXIS 886 ; February 4, 1942 , Promulgated *886 1. … This was pointed out by the Board in Herbert G. Goulder, 39 B.T.A. 670 ; reversed on another point, 123 Fed.(2d) 686 . See Fidelity Union Trust Co. v. Kelly, 102 Fed.(2d) 333 .

Moore v. Commissioner

42 B.T.A. 949 · United States Board of Tax Appeals · Oct 10, 1940

We confess our inability to find a satisfying distinction from Long v. United States, 66 Ct. … Reviewed by the Board. Decision will he entered under Rule SO.