Case law

Strouse v. Commissioner

24 B.T.A. 748 · United States Board of Tax Appeals · Nov 11, 1931

A. 11; Rogers v. U. S., 41 F. (2d) 865; Lederer v. Cadwalader, (C. C. A.) 274 F. 753 ; 18 A. L. R. 411; Woods v. Lewellyn, (D. C.) 289 F. 498 . *751 The case of Robert T. Cunningham, 20 B. T. … Reviewed by the Board. Judgment will be entered for the respondent. Lansdon, Arundell, Black, and Goodrich dissent.

New York, O. & W. R. Co. v. Commissioner

31 B.T.A. 369 · United States Board of Tax Appeals · Oct 17, 1934

Woolford Realty Co. v. Rose, 286 U. S. 319 ; Swift & Co. v. United States (Ct. Cls.), 38 Fed. (2d) 365; Sweets Co. of America v. Commissioner, 40 Fed. (2d) 436; Commissioner v. … This opinion is substituted for the opinion of the Board promulgated in this proceeding April 17,1934, 30 B. T. A. 408. Reviewed by the Board.

Carey v. Commissioner

30 B.T.A. 572 · United States Board of Tax Appeals · Apr 27, 1934

Sansome, 60 Fed. (2d) 931, and United States v. … Baker, Jr., Executor, 28 B.T.A. 704 , and Helen V. Crocker, 29 B.T.A. 773 . Reviewed by the Board. Decision will be entered under Buie 50. Goodrich dissents.

Pickard v. Commissioner

40 B.T.A. 258 · United States Board of Tax Appeals · Jul 20, 1939

A. 163; affd., 85 Fed. (2d) 8, under the title Bassick v. Commissioner; certiorari denied, 299 U. S. 592 ; Commissioner v. Schumacher Wall Board Corporation, 93 Fed. (2d) 79; Hendee v. Commissioner, 98 Fed. (2d) 937; W. … See Hendee v. Commissioner, supra, involving facts similar in all important respects. Reviewed by the Board. Decision will be entered for the respondent. Van Fossan dissents.

Hervey v. Commissioner

25 B.T.A. 1282 · United States Board of Tax Appeals · Apr 26, 1932

A. 127; United States v. Isham, 17 Wall. 496 . … Reviewed by the Board. Judgment will he entered under Rule 50.

Roubaix Mills, Inc. v. Commissioner

7 B.T.A. 878 · United States Board of Tax Appeals · Jul 30, 1927

ROUBAIX MILLS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Roubaix Mills, Inc. v. Commissioner Docket No. 4628. … This Board approved the determination of the Commissioner that the additional salaries were not proper deductions from the taxpayer's income for 1919. The two decisions cited were followed by the Board in the *3089 .

Eatonville Lumber Co. v. Commissioner

10 B.T.A. 232 · United States Board of Tax Appeals · Jan 26, 1928

EATONVILLE LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Eatonville Lumber Co. v. Commissioner Docket No. 8123. … The total production cost for the year was divided by the total number of board feet produced during the year, giving the average cost per board foot, which was multiplied by the number of board feet in the closing inventory

Cameron v. Commissioner

20 B.T.A. 305 · United States Board of Tax Appeals · Jul 22, 1930

Our determination in that case was in favor of respondent, and we relied upon the decision in United States v. … See United States v. Flannery, 268 U. S. 98 ; McCaughn v. Ludington, 268 U. S. 106 .

Ocean Accident & Guar. Corp. v. Commissioner

6 B.T.A. 1045 · United States Board of Tax Appeals · Apr 26, 1927

Whatever merit this argument may have had prior to the enactment of the Revenue Act of 1926, it is clear that under the provisions of section 283(f) of that act the Board now has jurisdiction of the appeal. … Facts substantially similar to those which obtain in the case at bar were before the court in Bowers v. New York & Albany Lighterage Co., 273 U. S. 346.

Garcin v. Commissioner

22 B.T.A. 1027 · United States Board of Tax Appeals · Mar 31, 1931

United States v. Keaton, 26 Fed. (2d) 227; Updike v. United States, 8 Fed. (2d) 913. * * * See also Curran v. State of Arkansas, 15 How. 304 ; United States v. Courts et al. … Reviewed by the Board. Judgment will be entered wider Rule 50.

Exclusive Prescription Pharmacy, Inc. v. Commissioner

21 B.T.A. 33 · United States Board of Tax Appeals · Oct 14, 1930

EXCLUSIVE PRESCRIPTION PHARMACY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Exclusive Prescription Pharmacy, Inc. v. Commissioner Docket No. 34062. … On October 5, 1925, Chase filed the following letter with the Board: SEPT. 29, 1925. *1942 U.S. BOARD OF TAX APPEALS Washington, D.C.

Crowninshield Shipbuilding Co. v. Commissioner

24 B.T.A. 925 · United States Board of Tax Appeals · Nov 25, 1931

S. 357 ; Aluminium Castings Co. v. Routzahn, 282 U. S. 92 ; Fawcus Machine Co. v. United States, 282 U. S. 375 . … United States Cartridge Co. v. United States, 48 Fed. (2d) 983. Eeviewed by the Board. Judgment will he entered wider Bule 50.

Lonsdale v. Commissioner

11 B.T.A. 659 · United States Board of Tax Appeals · Apr 18, 1928

In Marr v. United States, 263 U. … In view of the foregoing, the Board is of the opinion that the action of the respondent in holding that the dividend in question constituted taxable income to the petitioner should be sustained. Reviewed by the Board.

Matteawan Mfg. Co. v. Commissioner

14 B.T.A. 789 · United States Board of Tax Appeals · Dec 18, 1928

In denying the respondent’s motion to dismiss this proceeding for lack of jurisdiction in this Board we held that the respondent’s letter *792 of August 10, 1925, is a deficiency notice within the meaning of section 279 of … United States v. Russell, 22 Fed. (2d) 249; In re McClure Co., 21 Fed. (2d) 538; United States v. Board, 14 Fed. (2d) 459; Art Metal Construction Co., 4 B. T. A. 493. Decision will be entered for the respondent.

Matteawan Manufacturing Co. v. Commissioner

14 B.T.A. 789 · United States Board of Tax Appeals · Dec 18, 1928

In denying the respondent’s motion to dismiss this proceeding for lack of jurisdiction in this Board we held that the respondent’s letter *792 of August 10, 1925, is a deficiency notice within the meaning of section 279 of … United States v. Russell, 22 Fed. (2d) 249; In re McClure Co., 21 Fed. (2d) 538; United States v. Board, 14 Fed. (2d) 459; Art Metal Construction Co., 4 B. T. A. 493. Decision will be entered for the respondent.

Cotton States Fertilizer Co. v. Commissioner

47 B.T.A. 748 · United States Board of Tax Appeals · Sep 23, 1942

The salary items in question consisted of certain increases in the salaries of the president and treasurer of petitioner which were made by petitioner’s board of directors in the taxable year, “subject to the approval of … Commissioner v. Brooklyn Radio Service Corporation, 79 Fed. (2d) 833; Ames Reliable Products Co., 44 B. T. A. 176. On this issue we decide in favor of respondent. Reviewed by the Board.

Leflang v. Commissioner

6 B.T.A. 4 · United States Board of Tax Appeals · Feb 1, 1927

The facts in the instant case place it within the purview of the Board’s decisions in Appeal of O. B. Barker, 3 B. T. A. 1180, and in E. F Cremin v. Commissioner, 5 B. T. A. 1164.

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.

Chicago Stock Yards Co. v. Commissioner

41 B.T.A. 590 · United States Board of Tax Appeals · Mar 20, 1940

Keck Investment Co. v. Commissioner, supra, R. & L., Inc. v. Commissioner, supra. … In the case of Helvering v. National Grocery Co., supra, the Supreme Court said: * * * As was stated in United Business Corporation v.

Goodman v. Commissioner

41 B.T.A. 472 · United States Board of Tax Appeals · Feb 28, 1940

A. 220, following the reversal of the Board in Rheinstrom v. Commissioner, 105 Fed. (2d) 642, by the Circuit Court of Appeals for the Eighth Circuit, and the reversal of an unreported memorandum opinion in McBrier v. … Substantially the same view was taken by the Circuit Court of Appeals for the Eighth Circuit in Rheinstrom v. Commissioner, supra, and in Robertson v. Nee, 105 Fed. (2d) 651, and by the Third Circuit in McBrier v.