Case law

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.

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.

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.

Hobbs v. Commissioner

26 B.T.A. 241 · United States Board of Tax Appeals · Jun 3, 1932

Hobbs appealed from that determination to this Board, which is sufficient to give the Board jurisdiction. Cf. Austin Go., 8 B. T. A. 628; Uncasville Mfg. Co. v. Commissioner, 55 Fed. (2d) 893. … As said by the court in Bedell v. Commissioner, 30 Fed. (2d) 622 (affirming the Board in Alfred M. Bedell, 9 B. T.

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

Sioux City Stock Yards Co. v. Commissioner

21 B.T.A. 973 · United States Board of Tax Appeals · Dec 30, 1930

Dry Goods Co. v. United States, 280 U. S. 453 . … Gauley Mountain Coal Co. v. Commissioner, 23 Fed. (2d) 574.

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.

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.

Carnation Milk Products Co. v. Commissioner

9 B.T.A. 95 · United States Board of Tax Appeals · Nov 14, 1927

The issue presented by the motions in these proceedings is concluded by the decision of the Board in Joy Floral Go. v. Oommis- sioner, 7 B. T.

CHATHAM R.R. CO. v. COMMISSIONER

9 B.T.A. 94 · United States Board of Tax Appeals · Nov 14, 1927

TRUssell: The issue presented has been decided by the Board in the Appeal of Norwich & Worcester Railroad Co., 2 B. T. A. 215, and Concord & Portsmouth Railroad v. Commissioner, 8 B. T. A. 505.

Haines v. Commissioner

37 B.T.A. 1013 · United States Board of Tax Appeals · Jun 7, 1938

While their cash surrender value does not conclusively establish their market value, Lucas v. Alexander, 279 U. … Therefore, following the holding of the Board in the Cronin case, we decide the only issue involved in favor of petitioner.

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.

Martin Hotel Co. v. Commissioner

24 B.T.A. 899 · United States Board of Tax Appeals · Nov 24, 1931

MARTIN HOTEL COMPANY AND AFFILIATED CORPORATIONS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Martin Hotel Co. v. Commissioner Docket No. 16275. … the date of final decision by said Board.

Boston Structural Steel Co. v. Commissioner

1 B.T.A. 602 · United States Board of Tax Appeals · Feb 17, 1925

Boston Structural Steel Co. v. Commissioner Docket No. 836. … We must therefore hold that this Board has jurisdiction to entertain the appeal.

N. v. Koninklijke Hollandische Lloyd v. Commissioner

34 B.T.A. 830 · United States Board of Tax Appeals · Jul 24, 1936

Seaboard Air Line Railway v. United States, 261 U. S. 299 ; Brooks-Scanlon Corporation v. United States, 265 U. S. 106 ; Phelps v. United States, 274 U. S. 341 . … The Board held in Consorzio Venesiano di Armamento e Navigazione, 21 B. T.

Walker v. Commissioner

6 B.T.A. 1142 · United States Board of Tax Appeals · Apr 29, 1927

WALKER, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. H. C. WALKER, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELIAS GOLDSTEIN, PETITIONER, v. … ELIAS GOLDSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Walker v. Commissioner Docket Nos. 8266, 8267, 8268, 8269.

Perfex Corp. v. Commissioner

27 B.T.A. 120 · United States Board of Tax Appeals · Nov 23, 1932

In re Quality Shoe Shop, Inc., 212 Fed. 321 ; Hinkley v. Sagemiller, 210 N.W. (Wis.) 839, 841; Myers, Inc. v. Ogden Shoe Co., 181 N. W. (Wis.) 307; Pratt v. Oshkosh Match Co., 89 Wis. 406 ; 72 N. … See also Whitney v. Wyman, 101 U.

Newport Industries, Inc. v. Commissioner

40 B.T.A. 978 · United States Board of Tax Appeals · Nov 28, 1939

United States v. Swift & Co., 282 U. S. 468 ; United States v. Botany Worsted Mills, 98 Fed. (2d) 880; Western Wholesale Drug Co. v. United States, 47 Fed. (2d) 770. … United States v. Swift & Co., *982 supra; United, States v. Botany Worsted Mills, supra; Western Wholesale Drug Co. v. United States, supra.

In re City of Cincinnati

42 Ohio Law. Abs. 577 · United States Board of Tax Appeals · Jan 26, 1945

Pfeiffer v Jenkins, 141 Oh St 66; Toledo v Jenkins, 143 Oh St 141. … See The Ursuline Academy of Cleveland v Board of Tax Appeals, 141 Oh St 559.