Case law

Felber v. Commissioner

45 B.T.A. 197 · United States Board of Tax Appeals · Sep 26, 1941

The Board adopts the *198 stipulation of the parties as its findings of fact. … [Reviewed by the Board. Decision will le entered for the respondent.

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.

Pyeatt v. Commissioner

39 B.T.A. 774 · United States Board of Tax Appeals · Apr 18, 1939

Helvering v. Stokes, 296 U&. S. 665. … Keviewed by the Board. Decision will be entered under Rule 50.

Safe Deposit & Trust Co. v. Commissioner

35 B.T.A. 259 · United States Board of Tax Appeals · Jan 15, 1937

Cohan v. Commissioner , 39 Fed. (2d) 540, 543; Bryant v. Commissioner, 76 Fed. (2d) 103, 105; Clinton Cotton Mills, Inc. v. Commissioner , 78 Fed. (2d) 292, 295. … Beviewed by the Board. Judgment will be entered under Rule 50.

Samuels v. Commissioner

6 B.T.A. 1084 · United States Board of Tax Appeals · Apr 29, 1927

Littleton: Upon the authority of United States v. Robbins, 269 U. S. 315 , and the Board’s opinion in the Appeal of D. Cerruti, 4 B. T.

Eastern Bldg. Corp. v. Commissioner

45 B.T.A. 188 · United States Board of Tax Appeals · Sep 25, 1941

Helv ering v. Northwest Steel Rolling Mills, Inc., 311 U. S. 46 . The three decisions which petitioner relies upon, G. B. R. Oil Cor poration, 40 B. T. A. 738; Joell Co., 41 B. T. … As was pointed out by the Board in the latter case, the terms “earnings and profits of the taxable year” do not have to be written into the contract; but in. all three of those cases the Board said that there must be some

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.

Goff v. Commissioner

27 B.T.A. 544 · United States Board of Tax Appeals · Jan 9, 1933

A. 283) the Board, relying upon, among other decisions, those of Kate Fowler Merle-Smith, 11 B. T. A. 254, and Margaret B. Fowler, 11 B. T. … That principle, restricting the class of taxpayers to whom a deduction for depletion may be allowed, having been rejected upon appeal of the cases cited (Merle-Smith v.

Great W. Power Co. v. Commissioner

30 B.T.A. 503 · United States Board of Tax Appeals · Apr 26, 1934

Co. v. Commissioner, 33 Fed. (2d) 695; Union Pacific R.R. Co. v. Commissioner, supra. … Reviewed by the Board. Decision will be entered under Rule 50.

Hulburd v. Commissioner

27 B.T.A. 1123 · United States Board of Tax Appeals · Apr 7, 1933

Phillips v. Commissioner, 283 U. S. 589 . No authority is cited for giving it a retroactive application as a remedy to enforce defunct liabilities, or as reviving them. … See Lindley v. United States, 59 Fed. (2d) 336. Those questions are academic in this proceeding and need not therefore be decided. Reviewed by the Board. Judgment will be entered for the petitioners-

Edward L. Scheidenhelm Co. v. Commissioner

1 B.T.A. 864 · United States Board of Tax Appeals · Mar 23, 1925

Scheidenhelm Co. v. Commissioner Docket No. 1223. … United States Board of Tax Appeals 1 B.T.A. 864 ; 1925 BTA LEXIS 2781 ; March 23, 1925 , decided Submitted March 17, 1925 . *2781 Where the taxpayer's sole witness admits that a portion of his testimony was false, the Board

City Nat'l Bank v. Commissioner

2 B.T.A. 623 · United States Board of Tax Appeals · Sep 28, 1925

Phillips: Taxpayer relies upon the decisions of this Board in the Appeals of Cleveland Home Brewing Co., 1 B. T. A. 87; Russell Milling Co., 1 B. T. A. 194; and Ruh-No-More Co., 1 B. T. A. 228. … La Belle Iron Works v. United States, 256 U. S. 871 . Aeundell not participating.

Young Men's Christian Ass'n Retirement Fund, Inc. v. Commissioner

18 B.T.A. 139 · United States Board of Tax Appeals · Nov 11, 1929

YOUNG MEN'S CHRISTIAN ASSOCIATION RETIREMENT FUND, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Young Men's Christian Ass'n Retirement Fund, Inc. v. Commissioner Docket Nos. 36261, 41599. … In Morgan v. Nauts (U.S.D.C.N.D.

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.

Pulitzer v. Commissioner

36 B.T.A. 964 · United States Board of Tax Appeals · Nov 26, 1937

It is not limited to cases where such power is derived from the express terms of the instrument, Reinecke v. Smith, supra; Bowler v. Commissioner, supra; Higgins v. White, 18 Fed. Supp. 986 (on appeal C. C. … The opinion of the Board in Valentine Bliss, supra, was promulgated before the Supreme Court’s opinion in Reinecke v.

Arthur Walker & Co. v. Commissioner

4 B.T.A. 151 · United States Board of Tax Appeals · Jun 21, 1926

It has previously been decided by the Board in the Appeal of Tacoma Grocery Co., 1 B. T. … Following the same reasoning used in this opinion, the Board in Appeal of Carroll Chain Co., 1 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.

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.

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.

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.