Case law

Strasburg Steam Flouring Mills v. Commissioner

16 B.T.A. 266 · United States Board of Tax Appeals · Apr 29, 1929

STRASBURG STEAM FLOURING MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Strasburg Steam Flouring Mills v. Commissioner Docket Nos. 8160, 9648. … the date of final decision by said Board.

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.

Capital Traction Co. v. Commissioner

27 B.T.A. 926 · United States Board of Tax Appeals · Mar 15, 1933

These requirements are so well established by the numerous decisions treating of this problem by this Board and the courts that discussion thereof seems unnecessary. Poinsett Mills, 1 B. T. A. 6; Thomas Shoe Co., 1 B. … A. 666; American Rolling Mills Co. v. Commissioner, 41 Fed. (2d) 314 (reversing 14 B. T. A. 529); Niles Bement Pond Co., 67 Ct. Cls. 693; affd., 281 U. S. 357 . See also article 262, Regulations 74, and I. R. B.

John Wanamaker Philadelphia v. Commissioner

8 B.T.A. 864 · United States Board of Tax Appeals · Oct 20, 1927

JOHN WANAMAKER PHILADELPHIA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. John Wanamaker Philadelphia v. Commissioner Docket No. 12913. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

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.

Grossman v. Commissioner

9 B.T.A. 643 · United States Board of Tax Appeals · Dec 17, 1927

Also Tiffany on Domestic Relations, 3d ed., p. 391, citing Taylor v. Taylor, L. R. 20 Eq. 155. … Mullen v. Mullins, (N. J.) 130 Atl. 628 . We think the evidence is insufficient to rebut the presumption of law. Eeviewed by the Board. Judgment will be entered for the respondent.

Olympic Refining Co. v. Commissioner

32 B.T.A. 1056 · United States Board of Tax Appeals · Jul 31, 1935

, the running of the statute of limitations on the making of assessment is suspended until the decision of the Board has become final and for 60 days thereafter. … American Equitable Assurance Co. of New York v. Helvering, 68 Fed. (2d) 46.

Gutmann v. Commissioner

38 B.T.A. 679 · United States Board of Tax Appeals · Sep 30, 1938

The option appears as part of the minutes of the meeting of the board of directors on June 27, 1933. … An analogous question was recently decided by the Court of Appeals for the First Circuit in Carney v.

Menzies v. Commissioner

34 B.T.A. 163 · United States Board of Tax Appeals · Mar 20, 1936

Hatch v. Oil Co., 100 U. S. 124 . … Reviewed by the Board. Decision will Toe entered under Bule BO. SEC. 115. DISTRIBUTIONS BY CORPORATIONS.

W. A. Sheaffer Pen Co. v. Commissioner

27 B.T.A. 1056 · United States Board of Tax Appeals · Apr 3, 1933

SHEAFFER PEN COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. A. Sheaffer Pen Co. v. Commissioner Docket No. 36604. … Lucas v. Hunt, 45 Fed.(2d) 781 ; Warner Collieries Co. v. United States, 63 Fed.(2d) 34 .

Parker v. Commissioner

11 B.T.A. 1336 · United States Board of Tax Appeals · May 14, 1928

The Board has held in Appeal of A. J. Schwarzler Co., 3 B. T. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50.

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.

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.

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.

Kirchner v. Commissioner

46 B.T.A. 578 · United States Board of Tax Appeals · Mar 11, 1942

He states that the issue is controlled by Helvering v. Enright, 312 U. S. 636 ; and Helvering v. McGlue, 119 Fed. (2d) 167. … O'Sullivan Rubber Co. v. Commissioner, 120 Fed. (2d) 845.

Clinchfield Coal Corp. v. Commissioner

47 B.T.A. 151 · United States Board of Tax Appeals · Jun 23, 1942

See also Epstein v. … in view of the Board’s findings.

W. H. Langley & Co. v. Commissioner

23 B.T.A. 1297 · United States Board of Tax Appeals · Aug 14, 1931

See also Corn Exchange Bank v. United States, 37 Fed. (2d) 34. … The facts in regard to the various charge-offs and reserves add to the confusion on this point as it is presented to the Board.

Appeal of Helvetia Milk Condensing Co.

5 B.T.A. 271 · United States Board of Tax Appeals · Oct 29, 1926

Suppose the petitioner had set up a reserve for such contingent liability: the decisions of the Board are uniformly to the effect that such reserves are not deductible, but that the deduction must be taken when the liability … Schuster & Co. v. Williams, 283 Fed. 115 . The statute recognized the accrual basis of making returns by providing for the deduction of expenses incurred but not paid.

Mills v. Commissioner

18 B.T.A. 75 · United States Board of Tax Appeals · Nov 9, 1929

GREYLOCK MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mills v. Commissioner Docket No. 45465. … Greylock Mills v. Commissioner, 31 Fed.(2d) 655 .