Case law

Schultz v. Commissioner

44 B.T.A. 146 · United States Board of Tax Appeals · Apr 9, 1941

However, that case is distinguishable and would not require a decision upholding the petitioner’s contention even if the Board’s decision should be reversed. This is not to be expected, see Welch v. … There is nothing upon which the Board can base a different or greater approximation. The determination is sustained. 5.

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.

Gold & Stock Telegraph Co. v. Commissioner

26 B.T.A. 914 · United States Board of Tax Appeals · Aug 31, 1932

Some, if not all, of these cases were brought to the attention of the Board and *926 of the Court of Claims in connection with the American Telegraph & Cable Co. cases. … Co. v. United States, 250 Fed. 1 ; Old Colony Trust Co. v. Commissioner, 279 U. S. 716 ; United States v. Boston & Maine R. R. Co., 279 U. S. 732 .

Mount v. Commissioner

10 B.T.A. 1156 · United States Board of Tax Appeals · Mar 5, 1928

MOUNT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mount v. Commissioner Docket No. 9429. … RESOLVED, That *3944 this Board accept with regret the resignation of Mr.

L. Loewy & Son, Inc. v. Commissioner

11 B.T.A. 596 · United States Board of Tax Appeals · Apr 16, 1928

The instant proceeding is, therefore, clearly distinguishable from the case of Bowers v. New York & Albany Lighterage Co., supra. … Furthermore, if the respondent had received any such benefits it was possible for the petitioner to have raised an issue with *601 respect to them before this Board. No such issue has been raised in this proceeding.

Patrick Cudahy Family Co. v. Commissioner

36 B.T.A. 1147 · United States Board of Tax Appeals · Dec 15, 1937

Lucas v. American Code Co., 280 U. S. 445 . In United States v. Anderson, 269 U. … We do not think that it can be said in this case, as was said in United States v. Anderson, supra, and Fawcus Machine Co. v.

Swanson v. Commissioner

29 B.T.A. 1123 · United States Board of Tax Appeals · Feb 16, 1934

Bank v. … Reviewed by the Board. Decision will he entered for the respondent.

Edwards v. Commissioner

31 B.T.A. 879 · United States Board of Tax Appeals · Dec 13, 1934

Sampson v. United States, 1 Fed. Supp. 95. … Keviewed by the Board. Judgment will be entered wnder Buie 50- Murdock and McMahoN concur in the result. YaN FossaN concurs only in the result.

R. P. Hazzard Co. v. Commissioner

4 B.T.A. 150 · United States Board of Tax Appeals · Jun 21, 1926

Hazzard Co. v. Commissioner Docket No. 4038. … The petition was filed with the Board on May 8, 1925.

Appeal of the Farmers' Loan & Trust Co.

3 B.T.A. 884 · United States Board of Tax Appeals · Feb 18, 1926

Both the courts amd the Board have held otherwise. Keith v. Johnson, 3 Fed. (2d) 361; Farmers' Loan & Trust Co. v. United States, 9 Fed. (2d) 688; Appeal of Edgar Munson, 3 B. T.

Co-operative Foundry Co. v. Commissioner

2 B.T.A. 888 · United States Board of Tax Appeals · Oct 16, 1925

Co-operative Foundry Co. v. Commissioner Docket No. 2780. United States Board of Tax Appeals 2 B.T.A. 888 ; 1925 BTA LEXIS 2239 ; October 16, 1925 , Decided Submitted July 20, 1925 . *2239 1. … loss on account of the destruction of molds, flasks, and fallow boards of $32,395.16.

Union Trust Co. v. Commissioner

18 B.T.A. 1234 · United States Board of Tax Appeals · Feb 18, 1930

In Thacker v. … See also Wilson v. Eisner, 282 Fed. 38 .

White Oak Transp. Co. v. Commissioner

24 B.T.A. 307 · United States Board of Tax Appeals · Oct 9, 1931

Lamson v. Hibbs, 120 Va. 693 ; 91 S. E. 750 ; Denteel v. Island Park Association, 229 Pa. 403 . … Lucas v. American Code Co., 280 U.

Greengard v. Commissioner

8 B.T.A. 734 · United States Board of Tax Appeals · Oct 10, 1927

SAM GREENGARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Greengard v. Commissioner Docket No. 7716. … United States Board of Tax Appeals 8 B.T.A. 734 ; 1927 BTA LEXIS 2823 ; October 10, 1927 , Promulgated *2823 1.

Godfrey v. Commissioner

18 B.T.A. 775 · United States Board of Tax Appeals · Jan 14, 1930

L. 168; 68 Atl. 1104 ; McGeorge v. Bigstone Gap Imp. Co., 88 Fed. 599; Smith v. Weldman, 37 Conn. 384 ; Wilbur v. Almy, 12 How. 180 ; Colburn v. Grant, 181 U. S. 601 ; Winslow v. Baltimore & Ohio R. R. Co., 188 U. … Reviewed by the Board. Decision will be entered for the petitioners.

Laird v. Commissioner

29 B.T.A. 196 · United States Board of Tax Appeals · Oct 31, 1933

In Saltonstall v. … The Board must assume that the Commissioner’s findings were correct, in the absence of proof on the part of the petitioners that such value was incorrect. Avery v.

Suffolk Co. v. Commissioner

42 B.T.A. 994 · United States Board of Tax Appeals · Oct 15, 1940

Talcott v. Goldfogle, 242 N. Y. 544 ; 152 N. … Reviewed by the Board. Decision will he entered under Rule 50. Keen dissents.

Sass v. Commissioner

17 B.T.A. 261 · United States Board of Tax Appeals · Sep 17, 1929

MORRIS SASS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sass v. Commissioner Docket No. 6922. … Decision of the Board was entered May 31, 1928.

Pryor & Lockhart Development Co. v. Commissioner

34 B.T.A. 687 · United States Board of Tax Appeals · Jun 11, 1936

Respondent argues that the recent decisions of the Supreme Court in Commissioner v. Coleman-Gilbert Associates, 296 U. S. 369 ; Morrissey v. Commissioner, idem 344; Swanson v. Commissioner, idem 362; and Commissioner v. … As the Supreme Court stated in Tait v.

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.