Case law

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.

Stanfield v. Commissioner

8 B.T.A. 787 · United States Board of Tax Appeals · Oct 14, 1927

In such circumstances the Board has no jurisdiction as to that year. … See United States v. Anderson, 269 U. S. 422 ; Appeal of Max Sohott, 5 B. T. A. 79.

Pearl v. Commissioner

27 B.T.A. 1198 · United States Board of Tax Appeals · Apr 20, 1933

BERNARD PEARL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pearl v. Commissioner Docket No. 52281. … United States Board of Tax Appeals 27 B.T.A. 1198 ; 1933 BTA LEXIS 1232 ; April 20, 1933 , Promulgated *1232 Petitioner is the sole distributee of the assets of an estate against which the Board on November 19, 1929, redetermined

Rees v. Commissioner

21 B.T.A. 698 · United States Board of Tax Appeals · Dec 15, 1930

As the court said in Boggs & Buhl v. … See also Cohan v. Commissioner of Internal Revenue, 39 Fed. (2d) 540.

Patterson v. Commissioner

16 B.T.A. 716 · United States Board of Tax Appeals · May 27, 1929

PATTERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Patterson v. Commissioner Docket No. 12345. … United States Board of Tax Appeals 16 B.T.A. 716 ; 1929 BTA LEXIS 2535 ; May 27, 1929 , Promulgated *2535 1.

H. v. Greene Co. v. Commissioner

5 B.T.A. 442 · United States Board of Tax Appeals · Nov 11, 1926

A. 932; Thomas Cronin Co. v. Lewellyn, 9 Fed. (2d) 974; Appeal of Pan-American Hide Co., 1 B. T. A. 1249; Appeal of Morrison-Ricker Mfg. Co., 2 B. T. A. 1008; Appeal of Thatcher Medicine Co., 3 B. T. … In view of the evidence the Board can not, in justice, say that the value which the corporation placed upon Greene’s services was unreasonable.

C. W. Titus, Inc. v. Commissioner

33 B.T.A. 928 · United States Board of Tax Appeals · Jan 17, 1936

Moir, 45 Fed. (2d) 356; and were followed by the Board in Woodmar Realty Co., 17 B. T. A. 88. See Davis v. United States (Ct. Cls.), 46 Fed. (2d) 377; Georgia-Florida Land Co., 16 B. T. A. 1253. … In the case of Bedell v.

Daily Record Co. v. Commissioner

13 B.T.A. 458 · United States Board of Tax Appeals · Sep 21, 1928

Doyle v. Mitchell Brothers, 235 Fed. 686 ; Southern Pacific Co. v. Muenter, 260 Fed. 837 . … The Board can not countenance the distortion of this income by adding thereto approximately $25,000 of accounts receivable at December 31, 1920.

Gonzolus Creek Oil Co. v. Commissioner

12 B.T.A. 310 · United States Board of Tax Appeals · Jun 1, 1928

(DISSOLVED), PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gonzolus Creek Oil Co. v. Commissioner Docket No. 13393. … Landreth Co., 11 B.T.A. 1 *320 wherein Crocker v. Malley, 249 U.S. 223 , and Hecht v. Malley, 265 U.S. 144 , are discussed.

Wilgard Realty Co. v. Commissioner

43 B.T.A. 557 · United States Board of Tax Appeals · Feb 12, 1941

Ltd. v. Commissioner, 92 Fed. (2d) 861; 111 Fed. (2d) 440; Diescher v. Commissioner, 110 Fed. (2d) 90; Portland Oil Co. v. Commissioner, 109 Fed. (2d) 479. Thus in Bassick v. … A. 376, that this Board *563 held that the assumption of indebtedness must be treated as money. We thereby overruled earlier cases holding the other way. Even after United States v. Hendler, 303 U.

Greene v. Commissioner

2 B.T.A. 148 · United States Board of Tax Appeals · Jun 24, 1925

Greene v. Commissioner Docket No. 2463. United States Board of Tax Appeals 2 B.T.A. 148 ; 1925 BTA LEXIS 2527 ; June 24, 1925 , Decided Submitted May 6, 1925 . *2527 1. … an appeal to this Board.

Apartment Operators Asso. v. Commissioner

46 B.T.A. 229 · United States Board of Tax Appeals · Jan 29, 1942

APARTMENT OPERATORS ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Apartment Operators Asso. v. Commissioner Docket No. 106666. … time to time appointed by the President and *897 approved by the Board of Trustees.

Nichols v. Commissioner

10 B.T.A. 919 · United States Board of Tax Appeals · Feb 21, 1928

The same issue with respect to the year 1920 as is presented in this proceeding for the year 1922 was decided favorably to the petitioners by the United States Court of Claims in Nichols v. United States, 6 Am. Fed. … The Board, in considering substantially the same issue, in William G. Frank, Administrator, 6 B. T. A. 1071, cited with approval Nichols v. United States, supra.

Untermyer v. Commissioner

11 B.T.A. 405 · United States Board of Tax Appeals · Apr 3, 1928

Littleton: From the facts in this proceeding, the Board holds that collection of the proposed deficiency for the year 1917 is barred by the statute of limitation of five years. New York & Albany Lighterage Co. v.

Suburban Inv. Co. v. Commissioner

1 B.T.A. 1121 · United States Board of Tax Appeals · May 8, 1925

Co. v. Commissioner Docket No. 1923. United States Board of Tax Appeals 1 B.T.A. 1121 ; 1925 BTA LEXIS 2651 ; May 8, 1925 , decided Submitted April 2, 1925 . *2651 P. J. Barnes, C.P.A., for the taxpayer. W. … From the stipulation of counsel and the oral and documentary evidence offered, the Board makes the following FINDINGS OF FACT. 1. The taxpayer is a Kansas corporation, organized November 8, 1906.

Red Wing Potteries, Inc. v. Commissioner

43 B.T.A. 841 · United States Board of Tax Appeals · Mar 6, 1941

In that case we said: In Bull v. … Indeed, the Board of Tax Appeals has held that it has no authority to apply principles of recoupment, Heyl’s Appeal, 34 B. T. A. 223, and this view, I take it, is supported by United States ex rel. Girard Trust Co. v.

Royal Syndicate v. Commissioner

20 B.T.A. 255 · United States Board of Tax Appeals · Jul 18, 1930

In its brief, it has submitted extensive argument directed towards distinguishing this case from Hecht v. Malley, 265 U. S. 144 , and more specifically Burk-Waggoner Oil Association v. Hopkins, 269 U. … S. 110 , and subsequent court and board decisions holding that organizations similar in some respects to the petitioner were to be classified as associations under the revenue laws and taxed as corporations.

Richter v. Commissioner

10 B.T.A. 1377 · United States Board of Tax Appeals · Mar 14, 1928

This question is similar to the question before the court in Blair v. Both, 22 Fed. (2d) 932. … United States v. Robbins, 269 U. S. 315 . Judgment will be entered for the resfondent.

Von's Inv. Co. v. Commissioner

39 B.T.A. 1141 · United States Board of Tax Appeals · May 26, 1939

VON'S INVESTMENT CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Von's Inv. Co. v. Commissioner Docket No. 74643. … , 33 B.T.A. 30 , by that court in Von's Investment Co., Ltd. v.

American Ironing Machine Co. v. Commissioner

5 B.T.A. 833 · United States Board of Tax Appeals · Dec 17, 1926

AMERICAN IRONING MACHINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Ironing Machine Co. v. Commissioner Docket No. 16048. … The eptitioner filed a petition with this Board on May 17, 1926.