Case law

Carnation Milk Products Co. v. Commissioner

20 B.T.A. 627 · United States Board of Tax Appeals · Aug 28, 1930

CARNATION MILK PRODUCTS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Carnation Milk Products Co. v. Commissioner Docket Nos. 19552, 19789. … Board, and that the petitioner herein was not authorized by law to represent the taxpayer, and consequently the Board is without jurisdiction.

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.

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.

Terminal R.R. Ass'n v. Commissioner

17 B.T.A. 1135 · United States Board of Tax Appeals · Oct 31, 1929

This issue was before the Board in St. Louis Bridge Co. v. Commissioner, and Tunnel Railroad of St. Louis v. Commissioner, 17 B. T. A. 185. … Goodrich v. Edwards, 255 U. S. 527 ; United States v. Flannery, 268 U. S. 98 ; McCaughn v. Ludington, 268 U. S. 106 .

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.

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.

William B. Scaife & Sons Co. v. Commissioner

41 B.T.A. 278 · United States Board of Tax Appeals · Feb 6, 1940

A. 1072; Blake & Kendall Co. v. Commissioner, 104 Fed. (2d) 679; Chicago Telephone Supply Co. v. United States, 23 Fed. Supp. 471; certiorari denied, 305 U. S. 628 . The Haggar Co. case sustains Glenn v. … Keviewed by the Board. Decision will be entered wider Rule 50.

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.

Blum's, Inc. v. Commissioner

7 B.T.A. 737 · United States Board of Tax Appeals · Jul 26, 1927

A. 762) came before this Board. … A. 676; United States v. Mitchell, 271 U. S. 9 ; *769 Appeal of Owen-Ames-Kimball Co., 5 B. T. A. 921.

General Mach. Corp. v. Commissioner

33 B.T.A. 1215 · United States Board of Tax Appeals · Feb 28, 1936

S. 121 , and the Board’s decision in Lefcourt Realty Corporation, 31 B. T. A. 978. … A decision by the Board has so held in a well-reasoned opinion. Travelers Indemnity Co. v. Com’r., 31 B. T. A. —, No. 102 [par. 407].

Stromberg Elec. Co. v. Commissioner

8 B.T.A. 1170 · United States Board of Tax Appeals · Nov 3, 1927

Board, 14 Fed. (2d) 459, is applicable here. … Herein the instant case differs from the case of United States v. Board, supra, which was relied on by the *1180 petitioner.

Sears, Roebuck & Co. v. Commissioner

17 B.T.A. 892 · United States Board of Tax Appeals · Oct 11, 1929

COMMISSIONER OF INTERNAL REVENUE, RESPONDENT., PETITIONER, v. Sears, Roebuck & Co. v. Commissioner Docket No. 33065. … Reviewed by the Board. GREEN and MURDOCK dissent.

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.

Silver King Consol. Mining Co. v. Commissioner

8 B.T.A. 41 · United States Board of Tax Appeals · Sep 10, 1927

OF UTAH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Silver King Consol. Mining Co. v. Commissioner Docket No. 15153. … V.

Lykes Bros. Steamship Co. v. Commissioner

42 B.T.A. 1395 · United States Board of Tax Appeals · Nov 29, 1940

Edwards v. Cuba Railroad Co., supra. A grant to a railroad to make up a deficiency in operating income is income for Federal tax purposes. Texas & Pacific Railway Co. v. United States, 286 U. S. 285 . … Accepting the Postmaster General’s construction of the contracts that the deposit arrangement was to secure performance, it would seem that after the amendment of March 20 the deposits were required by the Shipping Board

Northwest Lumber Co. v. Commissioner

9 B.T.A. 1111 · United States Board of Tax Appeals · Jan 9, 1928

NORTHWEST LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Northwest Lumber Co. v. Commissioner Docket Nos. 10650, 15310. … The average value of the several species of standing timber in question at *4300 March 1, 1913, was $4.75 per 1,000 board measure feet and the average value of the petitioner's interest therein was $4.15 per 1,000 board measure

Honokaa Sugar Co. v. Commissioner

43 B.T.A. 151 · United States Board of Tax Appeals · Dec 20, 1940

In United States v. Anderson, 269 U. … In Spring City Foundry Co. v. Commissioner, 292 U.

Shiner Oil Mill & Mfg. Co. v. Commissioner

11 B.T.A. 805 · United States Board of Tax Appeals · Apr 24, 1928

SHINER OIL MILL & MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Shiner Oil Mill & Mfg. Co. v. Commissioner Docket No. 2875. … After the close of the 1919 season of operation, but within the fiscal year, petitioner discarded the mote boards. The evidence is clear that the mote boards cost $1,000.

McRae v. Commissioner

30 B.T.A. 1087 · United States Board of Tax Appeals · Jun 29, 1934

United States v. Wells, 283 U.S. 102 . … Keviewed by the Board. Decision will he entered under Rule SO.

Hudson River Woolen Mills v. Commissioner

9 B.T.A. 862 · United States Board of Tax Appeals · Dec 27, 1927

The appraisal made in 1918 as of March 1, 1913, is clearly not proper evidence of value for invested *866 capital purposes, under the decision in La Belle Iron Works v. United States, 256 U. … In considering the question of “market value” in Chicago Railway Equipment Co. v.