Case law

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.

Shoenberg v. Commissioner

19 B.T.A. 399 · United States Board of Tax Appeals · Mar 25, 1930

Lora: In light of Taft v. Bowers, 278 U. S. 470 , the petitioners have abandoned their contention relative to the constitutionality of section 202 (a) (2) of the Revenue Act of 1921. … Reviewed by the Board. Judgment will he entered for the respondent. TRussell and Seawell dissent.

Engleman v. Commissioner

8 B.T.A. 1289 · United States Board of Tax Appeals · Nov 7, 1927

ENGLEMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. F. J. ENGLEMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Engleman v. Commissioner Docket Nos. 5981, 6193. … of the Central Boarding & Supply Co. by F.

Beir v. Commissioner

1 B.T.A. 252 · United States Board of Tax Appeals · Dec 29, 1924

Beir v. Commissioner Docket No. 339. … United States Board of Tax Appeals 1 B.T.A. 252 ; 1924 BTA LEXIS 194 ; December 29, 1924 , decided Submitted December 8, 1924 . *194 The Board may not review a determination that interest is due unless such determination

Coley v. Commissioner

45 B.T.A. 405 · United States Board of Tax Appeals · Oct 22, 1941

Petitioner has requested the Board to find the facts as stipulated and also to make three additional findings as follows: 1. … Cohen Trust v. Commissioner, supra.

Merkra Holding Co. v. Commissioner

39 B.T.A. 117 · United States Board of Tax Appeals · Jan 17, 1939

The most recent pronouncement on the subject is found in Blatt Co. v. United States, 305 U. … Reviewed by the Board. TJecision will be entered wader Bule 50. Cryan v. Warden, 263 Fed. 248 ; Miller v. Gearin, 258 Fed. 225 ; Hewitt Realty Co., 29 B. T. A. 1205; reversed 76 Fed. (2d) 880; Louise C.

Scarbrough v. Commissioner

17 B.T.A. 317 · United States Board of Tax Appeals · Sep 19, 1929

LEMUEL SCARBROUGH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. J. W. SCARBROUGH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. W. SCARBROUGH, PETITIONER, v. … Scarbrough v. Commissioner Docket Nos. 17097-17099.

Louis v. Commissioner

29 B.T.A. 1200 · United States Board of Tax Appeals · Feb 23, 1934

Upon appeal by the petitioner for *1204 increase in the amount of loss allowed by the Board, our decision was affirmed on all points in Pioneer Cooperage Co. v. … On brief the respondent relies on Warner v. Walsh, 15 Fed. (2d) 367; United States v. Bolster, 26 Fed. (2d) 760; Allen v. Brandeis, 29 Fed. (2d) 363; Logan v. Commissioner, 42 Fed. (2d) 193; affd., Logan v.

Deshler Hotel Co. v. Commissioner

17 B.T.A. 579 · United States Board of Tax Appeals · Sep 26, 1929

DESHLER HOTEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Deshler Hotel Co. v. Commissioner Docket Nos. 20647, 31336. … In , the Board has redetermined the petitioner's tax liability for the year 1919.

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.

Belt Ry. Co. v. Commissioner

9 B.T.A. 304 · United States Board of Tax Appeals · Nov 25, 1927

BELT RAILWAY COMPANY OF CHICAGO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Belt Ry. Co. v. Commissioner Docket No. 4289. … The Board said: In order that an item may be accrued, however, a liability must actually be incurred in the taxable year. .

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.

Spelman v. Commissioner

18 B.T.A. 313 · United States Board of Tax Appeals · Nov 21, 1929

SPELMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Spelman v. Commissioner Docket No. 25385. … Reviewed by the Board. Decision will be entered for the respondent.

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.

Perry v. Commissioner

28 B.T.A. 497 · United States Board of Tax Appeals · Jun 22, 1933

Commissioner v. Bingham, 35 Fed. (2d) 503; Farley Hopkins, 27 B.T.A. 845 ; Mary Miller Braxton, 22 B.T.A. 128 . Cf. William Parris, 20 B.T.A. 320 . The petitioners contend that an amount of $11,979.93 charged to E. … Eeviewed by the Board. Decision will he entered under Rule 60.

Terminal Realty Corp. v. Commissioner

32 B.T.A. 623 · United States Board of Tax Appeals · May 17, 1935

The Supreme Court said in United States v. Ludey, 274 U. … The last issue is decided for the respondent upon authority of Commissioner v. Terre Haute Electric Co., 67 Fed. (2d) 697, which we now think correctly reversed the Board on the point. Reviewed by the Board.

Highlands, Evanston-Lincolnwood Subdivision v. Commissioner

32 B.T.A. 760 · United States Board of Tax Appeals · Jun 12, 1935

Tyson v. Commissioner, 54 Fed. (2d) 29; Commissioner v. Duckwitz, 68 Fed. (2d) 629; Coleman-Gilbert Associates v. Commissioner, supra. … V-2, p. 108; art. 352, Eegulations 74 and 77; art. 44-2, Eegulations 86.

Delmege v. Commissioner

22 B.T.A. 1059 · United States Board of Tax Appeals · Apr 3, 1931

It was further stipulated that if this Board should find, in a proceeding pending before it' at the date of the hearing herein, in which proceeding the Central National Fire Insurance Company was petitioner, that if any net … See also Phillips v. Commissioner, 42 Fed. (2d) 177; Routzahn v. Tyroler, 36 Fed. (2d) 208.

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

Van Schaick v. Commissioner

32 B.T.A. 736 · United States Board of Tax Appeals · Jun 11, 1935

Marine Transport Co. v. Commissioner, 77 Fed. (2d) 177. … In Phoenix Insurance Co. v.