Case law

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.

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.

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.

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.

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.

Hunt v. Commissioner

35 B.T.A. 1042 · United States Board of Tax Appeals · Apr 29, 1937

See also Ewalt v. Ames, 6 Ohio App. 374 ; McCoy v. Gosser, 8 Ohio App. 145 . … Helvering v. Minnesota Tea Co., 296 U. S. 378 .

Proximity Mfg. Co. v. Commissioner

18 B.T.A. 691 · United States Board of Tax Appeals · Jan 8, 1930

Whether or not exhaustible assets were in fact acquired by the petitioner as the result of such expenditures is the precise question before the Board for decision, and this question could be decided by us upon proof of the … A. 336; United States v. Ludey, 274 U.

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.

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 .

Southport Mill, Ltd. v. Commissioner

13 B.T.A. 555 · United States Board of Tax Appeals · Sep 26, 1928

SOUTHPORT MILL, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Southport Mill, Ltd. v. Commissioner Docket No. 1676. … Reviewed by the Board. Order will be entered denying the application.

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.

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.

Mohawk Petroleum Co. v. Commissioner

47 B.T.A. 952 · United States Board of Tax Appeals · Oct 30, 1942

Brown, C.P.A., for the petitioners. T. M. Mather, Esq., for the respondent. ARNOLD *953 OPINION. … The Board approved the action of the respondent as to these two issues.

Ulric v. Commissioner

27 B.T.A. 666 · United States Board of Tax Appeals · Jan 31, 1933

(United States v. American Tobacco Co., 221 U. S. 106, 180 .) … In Cohan v. Commissioner, 39 Fed. (2d) 540, relied on by petitioner, the main controversy was as to traveling expenses and there were only two small items of “ entertainment ” involved.

Towers & Sullivan Mfg. Co. v. Commissioner

25 B.T.A. 922 · United States Board of Tax Appeals · Mar 21, 1932

Stratton’s Independence v. Howbert, 231 U. S. 399, 415 ; Doyle v. Mitchell Bros. Co., 247 U. S. 179, 185 ; Eisner v. Macomber, 252 U. … Co. v. Smietanka, 255 U. S. 519 .

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.

Elgin Nat'l Watch Co. v. Commissioner

17 B.T.A. 339 · United States Board of Tax Appeals · Sep 19, 1929

In Orr v. … Fisher v. Fields, 10 Johns, 495 ; 2 Story's Eq. Jur. § 980; Hagan v. Harney, 147 Ill. 281 , 35 N.E. 219 . The court in Osborn v.

Block v. Commissioner

37 B.T.A. 945 · United States Board of Tax Appeals · May 31, 1938

Maryland Casualty Co. v. United States, 251 U. S. 342 . … Brewster v. Gage, 280 U. S. 327 ; Helvering v. Bliss, 293 U. S. 144 .

Journal Co. v. Commissioner

44 B.T.A. 460 · United States Board of Tax Appeals · May 13, 1941

As was said by this Board in W. S. Gilman, 18 B. T. … Eeviewed by the Board. Decision will be entered u/nder Rule 50.

J. F. Anderson Lumber Co. v. Commissioner

15 B.T.A. 475 · United States Board of Tax Appeals · Feb 19, 1929

To the same effect was- the decision of the Board in Edwin J. Schoettle Co., 13 B. T. A. 950. *479 In the proceeding at bar the functions of the treasurer were being exercised by the persons who signed the return. … Russell v. United States, 279 U. S. 836 . Reviewed by the Board. . Judgment of no deficiency will be entered for the petitioner.