Case law

Charles E. Hires Co. v. Commissioner

26 B.T.A. 1351 · United States Board of Tax Appeals · Oct 25, 1932

A. 169; American Hide & Leather Co. v. United States, 284 U. S. 343 . … In American Hide & Leather Co. v.

Commonwealth Life Ins. Co. v. Commissioner

31 B.T.A. 887 · United States Board of Tax Appeals · Dec 14, 1934

McCoach v. Insurance Co. of North America, 244 U. S. 585 ; Maryland Casualty Co. v. United States, 251 U. S. 342 ; United States v. Boston Insurance Co., 269 U. S. 197 ; New York Life Insurance Co. v. Edwards, 271 U. … McCoach v. Insurance Co. of North America, supra; United States v. Boston Insurance Co., supra; New York Life Insurance Co. v. Edwards, supra.

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.

Nesbitt Cotton Co. v. Commissioner

4 B.T.A. 901 · United States Board of Tax Appeals · Sep 22, 1926

NESBITT COTTON COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Nesbitt Cotton Co. v. Commissioner Docket No. 1207. … United States Board of Tax Appeals 4 B.T.A. 901 ; 1926 BTA LEXIS 2142 ; September 22, 1926 , Decided *2142 In the absence of evidence that the action of the Commissioner in failing to reduce the excess-profits tax for the

Shea v. Commissioner

31 B.T.A. 513 · United States Board of Tax Appeals · Nov 1, 1934

SHEA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Shea v. Commissioner Docket No. 61544. … Shea has not come before the Board as a fiduciary and we can not compel her to do so. Reviewed by the Board. The proceeding will be dismissed for lack of jurisdiction. ADAMS concurs in the result.

Carroll Chain Co. v. Commissioner

1 B.T.A. 38 · United States Board of Tax Appeals · Oct 30, 1924

Lansdon: There being no controversy over the facts in this case, it remains only for the Board to determine whether the Commissioner erred in disallowing the loss suffered in business operations by this taxpayer during the … In the case of the Bankers Trust Company v. Bowers, 292 Fed., 793 , this language is used.

Freshman v. Commissioner

33 B.T.A. 394 · United States Board of Tax Appeals · Nov 8, 1935

Peabody v. Eisner, 247 U. S. 347 ; United States v. Phellis, 257 U. S. 156 ; Rockefeller v. United States, 257 U. S. 176 ; Binzel v. … Reviewed by the Board. Judgment will be entered wider Rule BO. SEC. 112. RECOGNITION Off GAIN OR LOSS.

Rundel v. Commissioner

21 B.T.A. 1019 · United States Board of Tax Appeals · Dec 31, 1930

A. 135; affd., fer curiam, 41 Fed. (2d) 1004; Alameda Investment Co. v. McLaughlin, 33 Fed. (2d) 120; R. Downes, Jr., 5 B. T. A. 1029; Belvidere Lumber Co., 6 B. T. A. 84; James C. Ellis et al., 16 B. T. A. 1225. … Reviewed by the Board. Decision will be entered, for the respondent. MuRdock concurs in the result only.

Falcon Co. v. Commissioner

41 B.T.A. 1128 · United States Board of Tax Appeals · May 14, 1940

So did the Board in Conservative Gas Co., supra. … Reviewed by the Board. Decision will be entered under Rule 50. TotNer dissents.

Harkness v. Commissioner

31 B.T.A. 1100 · United States Board of Tax Appeals · Jan 22, 1935

Application of such rule is found in the decision rendered by the United States Board of Tax Appeals in Frederick S. Peck v. Commissioner (29 B. T. … Reviewed by the Board. Judgment will be entered under Rule 50.

Warren Tel. Co. v. Commissioner

43 B.T.A. 451 · United States Board of Tax Appeals · Jan 30, 1941

S. 46 , and Crane-Johnson Co. v. Helvering, 311 U. S. 54 . … Beviewed by the Board. Decision will be entered wider Rule 50. There is no reason to assume that indenture or order was concerned with an accumulated deficit.

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

Hauss v. Commissioner

12 B.T.A. 755 · United States Board of Tax Appeals · Jun 22, 1928

The petitioner then duly filed her petition with this Board attacking this determination. … The Court of Claims in Dodge and Bloomer, Administrators, v. United States, 64 Ct. Cls. 178, and the United States District Court, Eastern District Michigan, in Kales v.

Commercial Liquidation Co. v. Commissioner

16 B.T.A. 559 · United States Board of Tax Appeals · May 14, 1929

See also Albrecht & Weaver, Inc. v. Commissioner, 9 B. T. A. 560, 565. The discussion of the Circuit Court of Appeals in Metropolitan Business College v. Blair, U. S. C. C. … Louis Hilfer Co. v. Commissioner, 9 B. T.

Heilbroner v. Commissioner

34 B.T.A. 1200 · United States Board of Tax Appeals · Oct 22, 1936

A. 413, 425; aff'd., 58 Fed. (2d) 512, the Board said: How can it be said that these petitioners were carrying on a trade or business? … Reviewed by the Board. Judgment will be entered for the respondent. Leech dissents. Aet. 121.

Art Metal Works v. Commissioner

9 B.T.A. 491 · United States Board of Tax Appeals · Dec 6, 1927

In addition to these cases, see also Erie Taxi v. Gnichtel, 17 Fed. (2d) 661, and United States v. … See Ogden v. Saunders, 12 Wheat. 349 ; Sturges v. Crowninshield, 4 Wheat. 122 . See also Campbell v. Holt, 115 U. S. 620 , as to the extent to which the law-making body may alter the statute of limitations.

Benjamin Electric Mfg. Co. v. Commissioner

6 B.T.A. 1204 · United States Board of Tax Appeals · Apr 30, 1927

In support of its position the petitioner cites the decision of the Board in the Appeal of Mahoning Coal Railroad Co., 4 B. T. A., 923. … A. 596; Adaskin-Tilley Furniture Co. v. Commissioner, 6 B. T. A. 316. In the Tunnel Railroad of St.

Heafey v. Commissioner

1 B.T.A. 267 · United States Board of Tax Appeals · Dec 29, 1924

Heafey v. Commissioner Docket No. 71. … United States Board of Tax Appeals 1 B.T.A. 267 ; 1924 BTA LEXIS 201 ; December 29, 1924 , decided Submitted December 15, 1924 . *201 The Board is without jurisdiction to consider an appeal where the Commissioner has taken

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.

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.