Case law

Springdale Cemetery Asso. v. Commissioner

3 B.T.A. 223 · United States Board of Tax Appeals · Dec 21, 1925

Springdale Cemetery Asso. v. Commissioner Docket No. 4169. United States Board of Tax Appeals 3 B.T.A. 223 ; 1925 BTA LEXIS 2004 ; December 21, 1925 , Decided Submitted October 31, 1925 . *2004 1. … The Board of Directors of such cemetery society, or cemetery association, or the trustees of any public graveyard, may set apart such portion as they see fit of the moneys received from the sale of lots in such cemetery or

Castner Garage, Ltd. v. Commissioner

43 B.T.A. 1 · United States Board of Tax Appeals · Dec 4, 1940

Brewster v. Gage, 280 U. S. 327 . … Reviewed by the Board. Decisions will be entered under Rule 50.

Lyon v. Commissioner

1 B.T.A. 378 · United States Board of Tax Appeals · Jan 27, 1925

Lyon v. Commissioner Docket No. 81. … From the evidence submitted the Board makes the following FINDINGS OF FACT. 1.

Oak Woods Cemetery Ass'n v. Commissioner

38 B.T.A. 121 · United States Board of Tax Appeals · Jul 20, 1938

Paxton v. Bloomington Cemetery Association, 353 Ill. 534 ; 187 N. E. 455 ; Brown v. Hill, 284 Ill. 286 ; McWhirter v. Newell, 200 Ill. 583 ; Mount Hope Cemetery Association v. … Reviewed by the Board. Decision will Toe entered under Bule 50. Tyson dissents.

State Bank of Bloomington v. Commissioner

11 B.T.A. 66 · United States Board of Tax Appeals · Mar 20, 1928

The case was tried before the decision of the Supreme Court in the case of Blair v. Oesterlein Machine Co., 275 U. … Reviewed by the Board.

Wyckoff v. Commissioner

4 B.T.A. 830 · United States Board of Tax Appeals · Sep 15, 1926

Arundell: The decision of the question involved in this proceeding is governed by the decision of the Supreme Court of the United States in the case of United States v. Robbins, 269 U. … S. 315 , and by the, ruling of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682. Judgment for Che Commissioner.

Bear Canon Coal Co. v. Commissioner

14 B.T.A. 1240 · United States Board of Tax Appeals · Jan 14, 1929

BEAR CANON COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bear Canon Coal Co. v. Commissioner Docket No. 9502. … PEABODY [SEAL] President of the State Board of Land Commissioners. (Signed) MARK G. WOODRUFF [SEAL] Register of the State Board of Land Commissioners.

Eisner v. Commissioner

4 B.T.A. 829 · United States Board of Tax Appeals · Sep 15, 1926

ARTjndell : The decision of the question involved in this proceeding is governed by the decision of the Supreme Court of the United States in the case of United States v. Robbins, 269 U. … S. 315 , and by the ruling of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682. Judgment for the Oom/missioner.

Mallory-Sharon Titanium Corp. v. Bowers

80 Ohio Law. Abs. 588 · United States Board of Tax Appeals · Apr 16, 1958

The cause was submitted to the board of tax appeals upon the notice of appeal, the statutory transcript furnished by the tax commissioner, the testimony and evidence presented to the Board of Tax Appeals at a hearing in Columbus … See Eastern Machinery Co. v. Peck, 160 Oh St 144, 51 O.

New England Furniture & Carpet Co. v. Commissioner

9 B.T.A. 334 · United States Board of Tax Appeals · Nov 25, 1927

NEW ENGLAND FURNITURE & CARPET CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. New England Furniture & Carpet Co. v. Commissioner Docket No. 11128. … The petitioner filed its appeal to the Board of Tax Appeals on the 20th day of January, 1926. 2.

Timmerman v. Commissioner

42 B.T.A. 188 · United States Board of Tax Appeals · Jun 25, 1940

Avery v. Commissioner, 292 U. S. 210 . Furthermore, there is no necessity or reason for adopting such a holding. The case of Commissioner v. Scatena, 85 Fed. (2d) 729, affirming 32 B. T. A. 675, is distinguishable. … Reviewed by the Board. Decision will he entered for the petitioner.

Appeals of Abell

4 B.T.A. 87 · United States Board of Tax Appeals · Apr 23, 1926

SteRnhagen: The issue upon which the determination of these appeals rests is the same in all respects as that decided by the Board in *91 the Appeals of Louise P. V. Whitcomb et al., 4 B. T.

C. R. C. Law List Co. v. Commissioner

24 B.T.A. 942 · United States Board of Tax Appeals · Nov 25, 1931

'MoReis: At this stage of the proceeding, two issues having been placed in abeyance under Rule 62 of the Board, we are concerned solely with the petitioner’s contention that it is entitled to and should have been classified … Brady Theatre Co. v. Commissioner, 42 Fed. (2d) 181. Reviewed by the Board. Decision will he entered wider Bwle 62 (c).

Elko Lamoille Power Co. v. Commissioner

21 B.T.A. 291 · United States Board of Tax Appeals · Nov 12, 1930

McCoy-Garten Realty Co., supra; Smith v. Southern Foundry Co., 166 Ky. 208 ; 179 S. W. 205 . … See Spencer v. Smith, 201 Fed. 647 ; Armstrong v. Union Trust & Savings Bank, 248 Fed. 268 . Reviewed by the Board. Judgment will be entered for the respondent.

Dallas Transfer & Terminal Warehouse Co. v. Commissioner

27 B.T.A. 651 · United States Board of Tax Appeals · Jan 31, 1933

The case of United States v. Kirby Lumber Co., 284 U. S. 1 , and the case of Bowers v. Kerbaugh-Empire Co., 271 U. S. 170 , as explained in the Kirby Lumber Co. case, support this view. … Reviewed by the Board. Judgment will be entered under Rule 50.

Updike v. Commissioner

22 B.T.A. 12 · United States Board of Tax Appeals · Feb 2, 1931

UPDIKE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Updike v. Commissioner Docket No. 42404. … It then began to engage in trading in grain futures. *2186 The transactions on the Chicago Board of Trade were conducted by and in the name of petitioner who, as a member of the Board of Trade, was required to pay a smaller

Kahuku Plantation Co. v. Commissioner

13 B.T.A. 292 · United States Board of Tax Appeals · Sep 5, 1928

KAHUKU PLANTATION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kahuku Plantation Co. v. Commissioner Docket No. 19156. … PHILLIPS *292 PHILLIPS: After the promulgation on June 29, 1928, of the findings of fact and opinion of the Board herein, directing the computation of the deficiency under Rule 50, the petitioner filed its motion that the

Wayne Body Corp. v. Commissioner

22 B.T.A. 1207 · United States Board of Tax Appeals · Apr 15, 1931

WAYNE BODY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wayne Body Corp. v. Commissioner Docket No. 35896. … Reviewed by the Board. Decision will be entered under Rule 50.

Griffiths v. Commissioner

37 B.T.A. 314 · United States Board of Tax Appeals · Jan 1, 1938

A. 1322; affd., 79 Fed. (2d) 629; Jones v. Helvering, 71 Fed. (2d) 214; Commissioner v. McCreery, 83 Fed. (2d) 817. … Reviewed by the Board. Decision will be entered under Bule 50.

American Powder Mills v. Commissioner

12 B.T.A. 305 · United States Board of Tax Appeals · Jun 1, 1928

AMERICAN POWDER MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Powder Mills v. Commissioner Docket No. 5487. … the Tax Board to thus deprive the taxpayer of the right to have its appeal passed upon by the Board provided it is determined, either by judicial decision or new legislation, *3577 that the Board has jurisdiction of appeals