Case law

Ide v. Commissioner

43 B.T.A. 799 · United States Board of Tax Appeals · Feb 28, 1941

Brown, 13 B. T. A. 832. The respondent objects to the fact that the division of the expenses between personal expenses and business expenses was based largely upon estimates. … Reviewed by the Board. Decision will be entered wnder Rule 50. Van Fossan dissents.

Second Nat'l Bank v. Commissioner

33 B.T.A. 750 · United States Board of Tax Appeals · Dec 19, 1935

Burnet v. Houston, 283 U. S. 223 ; Wickwire v. Rein ecke, 275 U. S. 101 ; Stiles v. Commissioner, 69 Fed. (2d) 951; Williams v. Commissioner, 44 Fed. (2d) 467; Green's Advertising Agency v. … Blair, 31 Fed. (2d) 96; Bishoff v. Commissioner, 27 Fed. (2d) 91; Brown v. Commissioner, 22 Fed. (2d) 797; Avery v. Commissioner, 22 Fed. (2d) 6.

Grange Nat'l Bank v. Commissioner

22 B.T.A. 1209 · United States Board of Tax Appeals · Apr 15, 1931

Cook Corp., (4th Ed.) para. 897; Adams v. … See Green v. Bennett (Tex. Civ. App., 1908), 110 S. W. 108 .

Little Rock Tent & Awning Co. v. Commissioner

23 B.T.A. 1205 · United States Board of Tax Appeals · Jul 17, 1931

The rule was stated by the Board in Primrose Tapestry Co., 20 B. T. … A. 286; Clark Brown Crain Co., 18 B. T. A. 937. In the instant case there is no evidence that there was anything abnormal or unusual in the use of borrowed capital to the amount indicated in our findings of fact.

Ligon v. Commissioner

37 B.T.A. 763 · United States Board of Tax Appeals · Apr 26, 1938

Brown v. Hotel Association of Omaha, 63 Neb. 181 ; 88 N. W. 175 ; Fuller v. Bassett's Estate (Mich.), 224 N. W. 639, 642 ; Bumiller v. Bumiller, 179 Cal. 119 ; 175 Pac. 897 ; and Mack v. Pardee, 147 S. E. 147 . … Commissioner, supra, the court, in reversing the Board as to the year in which a loss was sustained from the sale of stock, said: * * * The ground upon which it [Board] rested the conclusion that title did not pass on July

Crosby v. Commissioner

4 B.T.A. 1147 · United States Board of Tax Appeals · Sep 28, 1926

Crosby v. Commissioner Docket No. 3764. United States Board of Tax Appeals 4 B.T.A. 1147 ; 1926 BTA LEXIS 2053 ; September 28, 1926 , Decided *2053 George G. Witter, Esq., for the Commissioner. … During 1918 the taxpayer was a member of the partnerships of (1) Willcox, Peck, Brown & Crosby, (2) Henry W. Brown & Co., *1148 (3) Brown, Crosby, Story & Co., and (4) the Independence Bureau. Henry I.

Browne v. Commissioner

3 B.T.A. 826 · United States Board of Tax Appeals · Feb 17, 1926

BROWNE. Browne v. Commissioner Docket No. 3881. United States Board of Tax Appeals 3 B.T.A. 826 ; 1926 BTA LEXIS 2558 ; February 17, 1926 , Decided Submitted November 3, 1925 . *2558 Allison L. H. … Browne $5,270.69 as the amount due under such contracts. This amount was reported by Amy T. Browne as income to her.

Columbia Tire Co. v. Commissioner

26 B.T.A. 424 · United States Board of Tax Appeals · Jun 15, 1932

Commissioner v. Hirsch & Co., 30 Fed.(2d) 645 ; Handy & Harmon v. Commissioner, 284 U.S. 136 . … Montana Mercantile Co. v. Rasmusson, 28 F.(2d) 916 . Commissioner v. Adolph Hirsch & Co., 30 F.(2d) 645 , 646 . Commissioner of Internal Revenue v. City Button Works, 49 F.(2d) 705 . * * * Cf. also Commissioner v.

Commonwealth Improv. Co. v. Commissioner

20 B.T.A. 1189 · United States Board of Tax Appeals · Oct 8, 1930

in Miles v. … The gain of petitioner arises from the sale and exchange of capital assets and is, therefore, taxable income as defined in Eisner v. Macomber, 252 U. S. 189 . See Nixon v. Lucas, 42 Fed. (2d) 833. Reviewed by the Board.

E. L. Bruce Co. v. Commissioner

19 B.T.A. 777 · United States Board of Tax Appeals · Apr 29, 1930

Brown et al., 10 B. T. A. 1122; Lehigh Valley Coal Sales Co., supra; and Inland Products Co. v. Commissioner, 31 Fed. (2d) 867 (affirming Inland Products Co., 10 B. T. A. 235). … Reviewed by the Board. Judgment will be entered under Rule 50.

Spring Canyon Coal Co. v. Commissioner

13 B.T.A. 189 · United States Board of Tax Appeals · Aug 2, 1928

SPRING CANYON COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Spring Canyon Coal Co. v. Commissioner Docket Nos. 23902, 25743. … Reviewed by the Board. Judgment will be entered for the *3325 respondent.

Degener v. Commissioner

26 B.T.A. 185 · United States Board of Tax Appeals · May 26, 1932

McCarthy, Executor, supra; James Brown et al., 10 B. T. A. 1036; George Nichols et al., 10 B. T. A. 919; Alexander W. Smith, Jr., Executor, 20 B. T. A. 27; United States v. Carter, 19 Fed. (2d) 121; Nichols v. … Browning Coleman Moore, Executrix, 5 B. T. A. 255; William W. Mead, et al., Executors, 6 B. T. A. 752.

William Penn Hotel Co. v. Commissioner

23 B.T.A. 566 · United States Board of Tax Appeals · Jun 4, 1931

Brown, 4 B. T. A. 1129, where we held that the income resulting to a lessor from an improvement placed upon his property by a lessee was to be reported in full in the year the improvement was placed upon the property. … I am of the opinion, however, that the present decision is inconsistent with certain other decisions of this Board, with which latter opinions I do not agree. For example, we held in Gilbert Butler et al., 4 B. T.

William Penn Hotel Co. v. Commissioner

23 B.T.A. 566 · United States Board of Tax Appeals · Jun 4, 1931

Brown, 4 B. T. A. 1129, where we held that the income resulting to a lessor from an improvement placed upon his property by a lessee was to be reported in full in the year the improvement was placed upon the property. … I am of the opinion, however, that the present decision is inconsistent with certain other decisions of this Board, with which latter opinions I do not agree. For example, we held in Gilbert Butler et al., 4 B. T.

Atlas Mixed Mortar Co. v. Commissioner

23 B.T.A. 245 · United States Board of Tax Appeals · May 14, 1931

Brown et al., 18 B. T. A. 859; Southern Tire & Rubber Co., 18 B. T. A. 210; and Seabright Woven Felt Co. v. Ham, 38 Fed. (2d) 114, all of which cite the Ostheimer case with approval. See also Lucas v. … See Lucas v. American Code Co., sufra. Reviewed by the Board. Judgment will be entered for the respondent.

Francis v. Commissioner

15 B.T.A. 1332 · United States Board of Tax Appeals · Apr 10, 1929

New York Real Property Law, §§92, 93; Personal Property Law, §11; Cochrane v. Schell, 140 N. Y. 516 ; Brown v. Richter, 25 .App. Div. 239; In re O'Reilly's Estate, 82 App. Div. 374 ; Steinert v. Steinert, 161 App. … Reviewed by the Board. Trammell dissents.

Michigan Coin Lock Co. v. Commissioner

2 B.T.A. 1314 · United States Board of Tax Appeals · Nov 11, 1925

Michigan Coin Lock Co. v. Commissioner Docket No. 4368. United States Board of Tax Appeals 2 B.T.A. 1314 ; 1925 BTA LEXIS 2087 ; November 11, 1925 , Decided Submitted September 16, 1925 . *2087 Charles L. … Nothing was ever paid on the note by Brown.

Guitar Trust Estate v. Commissioner

25 B.T.A. 1213 · United States Board of Tax Appeals · Apr 21, 1932

We followed Blair v. Wilson Syndicate Trust, supra, in Wilson Trust, 20 B. T. A. 549. … Brown & Ives, Trustees, 2 B. T. A. 936.

National Casket Co. v. Commissioner

29 B.T.A. 139 · United States Board of Tax Appeals · Oct 20, 1933

The question here presented has been before the Board and the courts a number of times. United Publishers Corp. v. Anderson, 42 Fed. (2d) 781; Burnet v. Riggs Natl. Bank, 57 Fed. (2d) 980; Burnet v. Aluminum Goods Mfg. … Brown Co., 8 B.T.A. 112 .

Crummer v. Commissioner

4 B.T.A. 54 · United States Board of Tax Appeals · Apr 22, 1926

Crummer v. Commissioner Docket No. 3008. … Brown. OPINION.