Case law

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.

White Oak Gasoline Co. v. Commissioner

6 B.T.A. 941 · United States Board of Tax Appeals · Apr 21, 1927

WHITE OAK GASOLINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. White Oak Gasoline Co. v. Commissioner Docket No. 21759. … , until the decision of the Board has become final.

Buffalo Wills-Sainte Claire Corp. v. Commissioner

2 B.T.A. 364 · United States Board of Tax Appeals · Jul 15, 1925

Buffalo Wills-Sainte Claire Corp. v. Commissioner Docket No. 3207. … MANNING. *2425 If the Board please, this is a question of law.

Phipps v. Commissioner

42 B.T.A. 329 · United States Board of Tax Appeals · Jun 28, 1940

Douglas v. Willcuts, supra; Burnet v. Wells, 289 U. S. 670 ; Helvering v. Clifford, 309 U. S. 331 . … Reviewed by the Board. Decision will be entered for the respondent. Mobdock dissents. SEC. 167. INCOME FOR BENEFIT OP GRANTOR.

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.

Michael v. Commissioner

22 B.T.A. 639 · United States Board of Tax Appeals · Mar 10, 1931

EDWARD MICHAEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ISIDORE MICHAEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLARK L. INGHAM, PETITIONER, v. … LUFKIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LULA M. LUFKIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Michael v. Commissioner Docket Nos. 30215, 31832, 31836, 31837, 31839.

F. Merges & Co. v. Commissioner

11 B.T.A. 444 · United States Board of Tax Appeals · Apr 9, 1928

Kaufman, Ltd. v. Commissioner, 24 Fed. (2d) 44, in which the insurance agency was held to be a personal service corporation, or from those which obtained in the case of Hurst, Anthony & Watkins, Inc., v. … Reviewed by the Board. Judgment of no deficiency will be entered.

Cleveland R. Co. v. Commissioner

10 B.T.A. 310 · United States Board of Tax Appeals · Jan 27, 1928

To the same effect are Doyle v. Mitchell Bros. Co., 247 U. S. 179 , and Eisner v. Macomber, 252 U. S. 189 . … Reviewed by the Board. Judgment will be entered for the respondent.

McNab v. Commissioner

33 B.T.A. 192 · United States Board of Tax Appeals · Oct 11, 1935

Cortland Specialty Co. v. Commissioner (C. C. A., 2d Cir.), 60 Fed. (2d) 937; Gregory v. Helvering, supra; Mead Coed Co. v. Commissioner (C. C. A., 4th Cir.), 72 Fed. (2d) 22. … Reviewed by the Board. Judgment will he entered under Bule 50. Artjndell dissents.

Rogers v. Commissioner

32 B.T.A. 1176 · United States Board of Tax Appeals · Aug 8, 1935

See Commssioner v. Cummings, 77 Fed. (2d) 670. *1179 The Board followed the Griscom and Wood cases, supra, in Samuel Insull, Jr., 32 B. T. A. 47, and in memorandum opinions entered prior to the decision in Wood v. … Reviewed by the Board. Decision will he entered wider Rule 50. Trammell dissents.

Siegel Co. v. Commissioner

27 B.T.A. 62 · United States Board of Tax Appeals · Nov 15, 1932

Feick & Sons Co. v. Blair, 26 Fed. (2d) 540; affirming 7 B. T. A. 106; Hadley v. Commissioner, 36 Fed. (2d) 543; affirming 6 B. T. A. 1031. … S. 846 ; Logan Gregg Hardware Co. v. Heiner, 26 Fed. (2d) 131; Feick & Sons Co. v. Blair, 26 Fed. (2d) 540; affirming 7 B. T. A. 106; Southport Mills, Ltd. v. Commissioner, 26 Fed. (2d) 17; affirming 6 B. T.

August Belmont Hotel Co. v. Commissioner

18 B.T.A. 643 · United States Board of Tax Appeals · Jan 6, 1930

Arundell: No question was raised by either party as to the Board’s jurisdiction to hear these proceedings. … Metropolitan Telephone Co. v. Metropolitan Telephone Co., 141 N. Y. Sup. 598, 603; City of New York v. New York, etc., Co., 231 N. Y. 18 ; 131 N. E. 554 .

Appeal of Eames

4 B.T.A. 815 · United States Board of Tax Appeals · Sep 15, 1926

Littleton : The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315 , and the decision of the Board in the Appeal of D. Cerruti, 4 B.

Appeal of Hillyer

4 B.T.A. 824 · United States Board of Tax Appeals · Sep 15, 1926

Littleton : The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315 , and the decision of the Board in the Appeal of D. Cerruti, 4 B.

Appeal of Schaefer

4 B.T.A. 816 · United States Board of Tax Appeals · Sep 15, 1926

Littleton: The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315 , and the decision of the Board in the Appeal of D. Cerruti, 4 B. T.

Appeal of Hillyer

4 B.T.A. 820 · United States Board of Tax Appeals · Sep 15, 1926

Littleton : The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315 , and the decision of the Board in the Appeal of D. Cerruti, 4 B.

Appeal of Graves

4 B.T.A. 805 · United States Board of Tax Appeals · Sep 15, 1926

Littleton : The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315 , and the decision of the Board in the Appeal of D. Cerruti, 4 B.

City Bank Farmers Trust Co. v. Commissioner

39 B.T.A. 29 · United States Board of Tax Appeals · Jan 4, 1939

DUKE, JR., PETITIONER, v. Commissioner of Internal Revenue, Respondent. City Bank Farmers Trust Co. v. Commissioner Docket Nos. 76031, 76046. … Reviewed by the Board. Decision will be entered under Rule 50. VAN FOSSAN and ARNOLD dissent.

Ross v. Commissioner

44 B.T.A. 1 · United States Board of Tax Appeals · Apr 1, 1941

ROSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ross v. Commissioner Docket No. 91107. United States Board of Tax Appeals 44 B.T.A. 1 ; 1941 BTA LEXIS 1396 ; April 1, 1941 , Promulgated *1396 1. … In Shaffer v.

Statler v. Commissioner

27 B.T.A. 342 · United States Board of Tax Appeals · Dec 15, 1932

STATLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Statler v. Commissioner Docket No. 59979. … , and, therefore, does not confer jurisdiction upon the Board.