Case law

Appeal of Young

4 B.T.A. 808 · 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 Schneider

4 B.T.A. 817 · 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.

Moxa Bldg. Co. v. Commissioner

31 B.T.A. 457 · United States Board of Tax Appeals · Oct 30, 1934

Welch v. Hel vering, 290 U. S. 111 . … Reviewed by the Board. Judgment will be entered for the respondent.

Appeal of Lehn

4 B.T.A. 825 · 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 Wagner

4 B.T.A. 822 · 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 Haggarty

4 B.T.A. 806 · 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.

Chicago & North Western Railway Co. v. Commissioner

22 B.T.A. 1407 · United States Board of Tax Appeals · Apr 30, 1931

Co. v. Commissioner of Internal Revenue, 13 B. T. … Commissioner v. Old Colony R. R. Co., 26 Fed. (2d) 408.

Black Diamond Oil Trust v. Commissioner

25 B.T.A. 142 · United States Board of Tax Appeals · Jan 12, 1932

Very many similar controversies have been decided by this Board, the inferior Federal courts, and the Supreme Court of the United States. The leading case is Hecht v. Malley, 265 U. S. 144 . … . * * * ” Following Hecht v.

Isham v. Commissioner

26 B.T.A. 1040 · United States Board of Tax Appeals · Sep 28, 1932

A somewhat cognate question was before the Supreme Court in Hibernia Savings & Loan Society v. San Francisco, 200 U. S. 310 . … This was the view taken by the District Court for the Southern District of New York in the case of United States Trust Co. v. Anderson, 60 Fed. (2d) 291, and has been followed by this Board in Klein et al., 26 B. T.

Connelly v. Commissioner

42 B.T.A. 237 · United States Board of Tax Appeals · Jun 27, 1940

Foster v. Commissioner, 112 Fed. (2d) 109; Darling v. Commissioner, 49 Fed. (2d) 111; certiorari denied, 283 U. S. 866 ; and Simon Jankowsky, 18 B. T. A. 1039; affd., Jankowsky v. Commissioner, 56 Fed. (2d) 1465. … Reviewed by the Board. Decision will be entered, for the respondent.

Clark v. Commissioner

8 B.T.A. 197 · United States Board of Tax Appeals · Sep 22, 1927

A. 36, and the decision of the district court in Slocum v. Bowers, 15 Fed. (2d) 400, since affirmed by the United States Circuit Court of Appeals of the Second Circuit in Bowers v. Slocum, 20 Fed. (2d) 350. … Reviewed by the Board. Decision will be entered for the respondent.

Appeal of Graves

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 Thatcher

4 B.T.A. 812 · 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 Goss

4 B.T.A. 821 · 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.

Bayard v. Commissioner

38 B.T.A. 778 · United States Board of Tax Appeals · Oct 7, 1938

Handy & Harman, v. Burnet, 284 U. S. 136 . … Burnet v. Sanford & Brooks Co., 282 U. S. 359 ; Burnet v. Thompson Oil & Gas Co., 283 U. S. 301 ; Woolford Realty Co. v. Rose, 286 U. S. 319 ; Helvering v. Morgan's Inc., 293 U. S. 121 ; MacMillan Co., 4 B. T. A. 251.

Appeal of Radin

4 B.T.A. 808 · 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 Johnson

4 B.T.A. 819 · 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.

National Bank of Republic v. Commissioner

31 B.T.A. 680 · United States Board of Tax Appeals · Nov 22, 1934

In New Colonial Ice Co. v. Commissioner, 292 U. S. 435 , affirming New Colonial Ice Co. v. Commissioner , 66 Fed. (2d) 480, which affirmed the decision of this Board in New Colonial Ice Co., 24 B. T. … Reviewed by the Board. Decision will be entered for the respondent. Tkammell dissents. Sec. 206.

Everhart v. Commissioner

26 B.T.A. 318 · United States Board of Tax Appeals · Jun 8, 1932

A. 13; Rose v. Trust Co. of Georgia, 28 Fed. (2d) 767. * * * [Italics ours.] … The Board in that case held that such bookkeeping transaction did not give rise to income or change the true facts of the case. *322 We see nothing in Taplin v.

Kelley-Dempsey & Co. v. Commissioner

31 B.T.A. 351 · United States Board of Tax Appeals · Oct 16, 1934

Justice Cardozo in considering the meaning of the word “ ordinary ” as applied to expenses of a business (Welch v. Helvering, 290 U. … This Board and the courts have consistently refused to do so with respect to expenditures occasioned by somewhat comparable causes. 2 Reviewed by the Board. Judgment will ~be entered for the respondent.