Case law

Elgin Nat'l Watch Co. v. Commissioner

17 B.T.A. 339 · United States Board of Tax Appeals · Sep 19, 1929

In Orr v. … Fisher v. Fields, 10 Johns, 495 ; 2 Story's Eq. Jur. § 980; Hagan v. Harney, 147 Ill. 281 , 35 N.E. 219 . The court in Osborn v.

Oahu Sugar Co. v. Commissioner

13 B.T.A. 404 · United States Board of Tax Appeals · Sep 19, 1928

OAHU SUGAR CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Oahu Sugar Co. v. Commissioner Docket No. 15852. … Reviewed by the Board. Decision will be entered under Rule 50.

Owens Bottle Co. v. Commissioner

8 B.T.A. 1197 · United States Board of Tax Appeals · Nov 5, 1927

Browning Co., 6 B. T. … In Grelck Condensed Buttermilk Co., v. Commissioner, 7 B. T.

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.

Delmege v. Commissioner

22 B.T.A. 1059 · United States Board of Tax Appeals · Apr 3, 1931

It was further stipulated that if this Board should find, in a proceeding pending before it' at the date of the hearing herein, in which proceeding the Central National Fire Insurance Company was petitioner, that if any net … See also Phillips v. Commissioner, 42 Fed. (2d) 177; Routzahn v. Tyroler, 36 Fed. (2d) 208.

Belt Ry. Co. v. Commissioner

9 B.T.A. 304 · United States Board of Tax Appeals · Nov 25, 1927

BELT RAILWAY COMPANY OF CHICAGO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Belt Ry. Co. v. Commissioner Docket No. 4289. … The Board said: In order that an item may be accrued, however, a liability must actually be incurred in the taxable year. .

Appeal of Harris

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.

Appeal of Voorsanger

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 Williams

4 B.T.A. 813 · 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.

Gilliam Mfg. Co. v. Commissioner

2 B.T.A. 272 · United States Board of Tax Appeals · Jul 10, 1925

Co. v. Commissioner Docket No. 2810. United States Board of Tax Appeals 2 B.T.A. 272 ; 1925 BTA LEXIS 2466 ; July 10, 1925 , Decided Submitted May 5, 1925 . *2466 1. … From oral stipulations and reference to the records of this Board, the Board makes the following FINDINGS OF FACT.

Appeal of Driver

4 B.T.A. 803 · 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.

Towers & Sullivan Mfg. Co. v. Commissioner

25 B.T.A. 922 · United States Board of Tax Appeals · Mar 21, 1932

Stratton’s Independence v. Howbert, 231 U. S. 399, 415 ; Doyle v. Mitchell Bros. Co., 247 U. S. 179, 185 ; Eisner v. Macomber, 252 U. … Co. v. Smietanka, 255 U. S. 519 .

Gold & Stock Tel. 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 .

Hart v. Commissioner

37 B.T.A. 360 · United States Board of Tax Appeals · Feb 17, 1938

Petitioner relies on Hewitt Realty Co. v. Commissioner, 76 Fed. (2d) 880, which was decided by the Circuit Court of Appeals for the Second Circuit, which reversed this Board’s opinion, Hewitt Realty Co., 29 B. T. … United States v. Boston & Providence Railroad Corpora tion, 37 Fed. (2d) 670; Hewitt Realty Co. v. Commissioner, supra, p. 883. The facts are to be considered in relation to the terms of the lease.

Geo. J. Grant Construction Co. v. Commissioner

5 B.T.A. 395 · United States Board of Tax Appeals · Nov 9, 1926

Justice Field in Norris v. … This case has been cited and its reasoning followed by the same court in Stauff v. Bingenheimer, 94 Minn. 309 ; 102 N. W. 694 ; Mulcahy v. Dieudonne, 103 Minn. 352 ; 115 N. W. 636 ; Duluth Log Co. v.

Appeal of Kennedy

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 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 Hengstler

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.

Du Pont v. Commissioner

36 B.T.A. 223 · United States Board of Tax Appeals · Jun 24, 1937

. *229 This case is governed by the decisions in Burnet v. Commonwealth Improvement Co., 287 U. S. 415 ; Edward Securities Corporation, 30 B. T. A. 918; and Commissioner v. Eldridge, 79 Fed. (2d) 629, affirming A. S. … [Reviewed by the Board. Decision will be entered under Rule 50. SEC. 23. DEDUCTIONS FROM GROSS INCOME. In computing net income there shall be allowed as deductions: ******* (e) Losses by individuals.

Hooper v. Commissioner

41 B.T.A. 114 · United States Board of Tax Appeals · Jan 19, 1940

A history of the legislation is shown in Hassett v. Welch, 303 U. S. 303 . In Helvering v. Bullard, 303 U. … A similar holding was made by this Board in E. Pennington Pearson, Executor, 36 B. T. A. 5.

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.