Case law

Appeal of Feldhusen

4 B.T.A. 823 · 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 eourt in United States v. Robbins 269 U. S. 315 , and the decision of the Board in the Appeal of D. Cerruti, 4 B. T.

Lang Body Co. v. Commissioner

17 B.T.A. 245 · United States Board of Tax Appeals · Sep 13, 1929

OF DELAWARE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lang Body Co. v. Commissioner Docket No. 35802. … file a petition with the Board and that the Board had jurisdiction thereof.

Appeal of Pomeroy

4 B.T.A. 826 · 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.

Archer Paper Co. v. Commissioner

1 B.T.A. 634 · United States Board of Tax Appeals · Feb 27, 1925

Archer Paper Co. v. Commissioner Docket No. 342. … Krepps 5 shares V. B. Weatherford 1 share L. M. Hall 1 share Total 500 shares *635 The regular salaries paid to John Stagmaier, president, and W. H.

Appeal of Kueffer

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.

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.

American Seating Co. v. Commissioner

14 B.T.A. 328 · United States Board of Tax Appeals · Nov 16, 1928

Bowers v. Kerbaugh-Empire Co., 271 U. S. 170 ; Meyer Jewelry Co., 3 B. T. A. 1319; Independent Brewing Co. of Pittsburgh, 4 B. T. A. 870; New Orleans, Texas & Mexico Ry. Co., 6 B. T. A. 436; Houston Belt & Terminal Ry. … In the instant proceeding the petitioner rested its case entirely upon the facts found by the Board in the earlier decision. Pursuing the course approved by the Board in Union Metal Mfg. Co., 4 B. T.

Union Metal Mfg. Co. v. Commissioner

4 B.T.A. 287 · United States Board of Tax Appeals · Jul 20, 1926

Co. v. Commissioner Docket No. 2524. United States Board of Tax Appeals 4 B.T.A. 287 ; 1926 BTA LEXIS 2329 ; July 20, 1926 , Decided *2329 1. … When he sued in court the Board's decision had not the force of a judgment, binding unless reversed, but by section 900(g), "the findings of the Board shall be prima facie evidence of the facts therein stated."

S. E. Overton Co. v. Commissioner

2 B.T.A. 1160 · United States Board of Tax Appeals · Nov 4, 1925

Overton Co. v. Commissioner Docket No. 565. … board of trade.

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.

Nat'l Bank of Commerce v. Commissioner

40 B.T.A. 72 · United States Board of Tax Appeals · Jun 9, 1939

In that case the Board found as a fact that a constructive charge-off occurred during the taxable year. … Darling v. Commissioner (C. C. A.) 49 F. (2d) 111; Avery v. Commissioner (C. C. A.) 22 F. (2d) 6, 55 A. L. R. 1277; Stephenson v. Commissioner (C. C. A.) 43 F. (2d) 348.

Arden-Rayshine Co. v. Commissioner

43 B.T.A. 314 · United States Board of Tax Appeals · Jan 14, 1941

Reviewed by the Board. Decision will be entered for the respondent. Black concurs only in the result. AeNold dissents. … Either the taxpayer or the Commissioner may rebut the presumption established by subsection (e) by proof of the actual extent to which the taxpayer shifted to others the burden of the Federal excise tax. * * * United States v.

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.

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 .

Tomfohr v. Commissioner

44 B.T.A. 730 · United States Board of Tax Appeals · Jun 17, 1941

Furthermore, the Board and the courts have refused to enforce transferee liability where the obligation discharged constituted valid prior liens, Union Guardian Trust Co., 41 B. T. A. 1306; Commissioner v. … Phipps v. Sedgwick, 95 U. S. 3 ; Trust Co. v. Sedgwick, 97 U. S. 304 .

Van Vleck v. Commissioner

31 B.T.A. 433 · United States Board of Tax Appeals · Oct 25, 1934

■ V v i¡* .j* «,■ ij» (6) Net loss not to produce net loss. — In computing the net loss for any taxable year a net loss for a prior year shall not be allowed as a deduction. … We must regard this holding of the opinion as being definitely overruled by the Supreme Court in Woolford Realty Co. v. Rose, supra. .Reviewed by the Board. Judgment will be entered under Rule 50.

Timmerman v. Commissioner

42 B.T.A. 188 · United States Board of Tax Appeals · Jun 25, 1940

Avery v. Commissioner, 292 U. S. 210 . Furthermore, there is no necessity or reason for adopting such a holding. The case of Commissioner v. Scatena, 85 Fed. (2d) 729, affirming 32 B. T. A. 675, is distinguishable. … Reviewed by the Board. Decision will he entered for the petitioner.

Trinity Buildings Corp. of New York v. Commissioner

40 B.T.A. 1315 · United States Board of Tax Appeals · Dec 28, 1939

A. 540; affirmed sub nom Fuller Co. v. Commissioner, 92 Fed. (2d) 12. … Reviewed by the Board. Decision will be entered for the respondent. SEC. 52. CORPORATION RETURNS.

Weisbecker v. Commissioner

18 B.T.A. 766 · United States Board of Tax Appeals · Jan 13, 1930

CHARLES WEISBECKER (A CORPORATION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Weisbecker v. Commissioner Docket Nos. 30787, 41278. … Upon disallowance of the deductions claimed the petitioner appealed to this Board and the Board sustained the Commissioner's disallowance in .