Case law

Penn Mut. Life Ins. Co. v. Commissioner

32 B.T.A. 839 · United States Board of Tax Appeals · Jun 28, 1935

A. 13; affd., 47 Fed. (2) 218; Continental Assurance Co. v. United States, 8 Fed. Supp. 474, and Helvering v. Inter-Mountain Life Insurance Co., 294 U. S. 686 . … Beviewed by the Board. Decision will be entered wider Rule 50. Matthews dissents.

South Hills Trust Co. v. Commissioner

19 B.T.A. 674 · United States Board of Tax Appeals · Apr 24, 1930

Broadway Savings Trust Co. v. United States, 66 Ct. Cls. 429. This Board has held in a number of cases that the order of a bank examiner does not, per se, establish reasonableness in this connection. … Weiss v. Wiener, 279 U. S. 333 . United States v. White Dented Co., 274 U. S. 398 . Note the debit to the reserve in question on September 7, 1922.

East Ninth Euclid Co. v. Commissioner

26 B.T.A. 32 · United States Board of Tax Appeals · May 10, 1932

A. 1179; Western Maryland Railroad Co. v. Commissioner, 33 Fed. (2d) 895. … Reviewed by the Board. Decision will be entered for the respondent.

Appeal of Saner-Ragley Lumber Co.

3 B.T.A. 927 · United States Board of Tax Appeals · Feb 19, 1926

The Board has had occasion to pass directly upon the principle here involved in Appeal of Tel-Electric Co., 1 B. T. A. 434, and Appeal of North Wayne Tool Co., 2 B. T. … In the recent decision of the Supreme Court in United States v. Anderson, 269 U.

Lane-Wells Co. v. Commissioner

45 B.T.A. 175 · United States Board of Tax Appeals · Sep 25, 1941

Upon the basis of this stipulation both parties agree in their briefs that the appropriated surplus of $75,000 should be added to the earned surplus of $55,660.84 determined by the Board, thus making as a starting point an … Commissioner v. Kay Manufacturing Co., 122 Fed. (2d) 443.

Gus Sun Booking Exch. Co. v. Commissioner

13 B.T.A. 1066 · United States Board of Tax Appeals · Oct 16, 1928

Co. v. Commissioner Docket No. 10786. … enable the Board to issue a subpoena and give the Commissioner sufficient time to do this.

Williams v. Commissioner

21 B.T.A. 109 · United States Board of Tax Appeals · Oct 28, 1930

A. 481, the Board of Tax Appeals held that a legal expenditure made in defending a suit for an accounting and damages resulting from an alleged patent infringement was deductible as a business expense. … As pointed out by the Circuit Court of Appeals for the Second Circuit in Commissioner v.

Stacy v. Commissioner

43 B.T.A. 91 · United States Board of Tax Appeals · Dec 13, 1940

The petitioner’s dual position as an individual and as a guardian must be kept clear, Van Wart v. Commissioner, 295 U. S. 112 . … It is still true, as the Board said in the earlier proceeding covering; 1931 and 1932, that the Commissioner’s concept of the petitioner’s-relation to the income and expenses of her wards is incorrect.

Noaker Ice Cream Co. v. Commissioner

9 B.T.A. 1100 · United States Board of Tax Appeals · Jan 7, 1928

The petitioner concedes in its brief that the holding of this Board in Appeal of Even Realty Co., 1 B. T. A. 355, is opposed to its view, but invites our attention to case of Ludey v. United States, 61 Ct. … The case of United States v.

Peytona Lumber Co. v. Commissioner

21 B.T.A. 354 · United States Board of Tax Appeals · Nov 18, 1930

The courts and the Board have frequently held that management or control of the business is not the control required by statute. In Commissioner of Internal Revenue v. … See also Ice Service Co. v. Commissioner, 30 Fed. (2d) 230; Island Petroleum Co., supra; Watsontown Brick Co., 3 B. T. A. 85; Tunnel Railroad of St. Louis et al., 4 B. T. A. 596; St. Louis Bridge Co. et al., 17 B. T.

Effler v. Commissioner

29 B.T.A. 784 · United States Board of Tax Appeals · Jan 17, 1934

In Burnet v. … See also Board v. Commissioner, 51 Fed. (2d) 73, and Ford v. Commissioner, 51 Fed. (2d) 206.

Neal v. Commissioner

40 B.T.A. 1033 · United States Board of Tax Appeals · Dec 7, 1939

Langford Investment Co. v. Commissioner, 77 Fed. (2d) 468; McGinley v. Commissioner, 80 Fed. (2d) 692; State Savings Loan & Trust Co. v. Commissioner, 63 Fed. (2d) 482; Huntington National Bank v. … In McGinley v.

Neiman-Marcus Co. v. Commissioner

11 B.T.A. 1036 · United States Board of Tax Appeals · May 4, 1928

NEIMAN-MARCUS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Neiman-Marcus Co. v. Commissioner Docket No. 11273. … the date of final decision by said Board.

Stranahan v. Commissioner

4 B.T.A. 1141 · United States Board of Tax Appeals · Sep 28, 1926

and the appeal is pending before the Board at the time of the enactment of this Act, the Board shall have jurisdiction of the appeal. … This proposition is disposed of by Douglas v.

Palm Beach Mather Co. v. Commissioner

24 B.T.A. 536 · United States Board of Tax Appeals · Oct 29, 1931

This same question was before the Board in Mayer & Co., supra, and since that case involved the same question and the same section of the revenue act, it is controlling in this proceeding. See Jacob Brothers Co. v. … The Board held in the case of Fibre Yarn Co., 10 B. T.

Appeal of Kerr

4 B.T.A. 829 · United States Board of Tax Appeals · Sep 15, 1926

United States v. Robbins, 269 U. S. 315 , and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682. Judgment for the Commissioner.

Appeal of Faulkner

4 B.T.A. 804 · 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 Samuels

4 B.T.A. 826 · United States Board of Tax Appeals · Sep 15, 1926

Marquette : 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 Minderman

4 B.T.A. 818 · 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 Seller

4 B.T.A. 811 · United States Board of Tax Appeals · Sep 15, 1926

OPINION., 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.