Case law

Crummer v. Commissioner

4 B.T.A. 54 · United States Board of Tax Appeals · Apr 22, 1926

Crummer v. Commissioner Docket No. 3008. … Brown. OPINION.

Williams v. Commissioner

15 B.T.A. 227 · United States Board of Tax Appeals · Feb 6, 1929

The state court made an exhaustive survey and appraisal of the assets of the Alberni-Pacific Land & Lumber Co., Ltd., and the petitioner in his testimony before this Board, in effect admits that, under conditions existing … Brown, 1 B. T. A. 502.

First Citizens Bank & Trust Co. v. Commissioner

32 B.T.A. 335 · United States Board of Tax Appeals · Apr 3, 1935

Brown Co., 8 B. T. A. 112, as well as determinations of value, James Couzens, 11 B. T. A. 1040. In Liberty Insurance Bank, 14 B. T. … On appeal, the Circuit Court of Appeals for the Sixth Circuit, Commissioner v.

Gibb v. Commissioner

10 B.T.A. 1373 · United States Board of Tax Appeals · Mar 14, 1928

GIBB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gibb v. Commissioner Docket No. 12311. … United States Board of Tax Appeals 10 B.T.A. 1373 ; 1928 BTA LEXIS 3896 ; March 14, 1928 , Promulgated *3896 Henry Varay, C.P.A., and George R. Jackson, Esq., for the petitioner. Clark Brown, Esq., for the respondent.

Meyer v. Commissioner

27 B.T.A. 44 · United States Board of Tax Appeals · Nov 14, 1932

A stock dividend being constitutionally free from tax, Eisner v. Maeom'ber, 252 ü. … Reviewed by the BoaRd. Judgment will be entered under Rule SO.

Smith v. Commissioner

25 B.T.A. 291 · United States Board of Tax Appeals · Jan 21, 1932

V. Leydig, 15 B. T. A. 124; affd., 43 Fed. (2d) 494; J. T. Browning, 16 B. T. A. 485; Hazel T. Power, 23 B. T. A. 428. … Eeviewed by the Board. Decision will be entered wnder Rule 50. Goodrich took no part in the consideration or decision of these proceedings.

Guaranty Trust Co. v. Commissioner

30 B.T.A. 314 · United States Board of Tax Appeals · Apr 4, 1934

Brown, and my two sons, Oaxton Brown and Stanley Brown, in equal parts. … See also Greene v. Greene, 26 N.E. 739 .

Donald v. Commissioner

43 B.T.A. 1114 · United States Board of Tax Appeals · Mar 25, 1941

DONALD, DECEASED, SCOTT SCAMMELL, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Donald v. Commissioner Docket Nos. 97787, 99798, 103373. … Washburn v. Commissioner, 51 Fed.(2d) 949 , and Foss v. Commissioner, 75 Fed.(2d) 326 , discussed and distinguished. Scott Scammell, Esq., and John Hall Forbes, Esq., for the petitioner. Sidney U.

Darling v. Commissioner

34 B.T.A. 1062 · United States Board of Tax Appeals · Oct 7, 1936

Burnet v. Jones, 50 Fed. (2d) 14; Roberts v. Commissioner, 44 Fed. (2d) 168; A. Ten Eyck Brown, 19 B. T. A. 568; aff'd., 55 Fed. (2d) 1076; H. A. Underwood, 20 B. T. A. 1117; aff'd., 56 Fed. (2d) 67. … Reviewed by the Board. Decision will he entered v/nder Bule 50.

Hamill v. Commissioner

30 B.T.A. 955 · United States Board of Tax Appeals · Jun 19, 1934

This is not a matter of jurisdiction, for the Board clearly has the power of review, Blair v. … The difficulty of having such questions as this determined judicially, whether by the Board or by the courts, is manifest. Riverside Mfg. Co. v. United States, 67 Ct.

Huron Portland Cement Co. v. Commissioner

9 B.T.A. 181 · United States Board of Tax Appeals · Nov 21, 1927

Brown ? A. I had before me the suggestion of Mr. Brown, making it 5 cents a ton, which made something like $15,000 an acre on a certain depth which he took. Q. Yes. A. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50. Lansdon and Teussbll dissent.

Merchants Nat'l Bank v. Commissioner

6 B.T.A. 1167 · United States Board of Tax Appeals · Apr 30, 1927

MERCHANTS NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Merchants Nat'l Bank v. Commissioner Docket No. 8179. … Brown & Sons delivering stock to stockholders committee therefor. *1176 On September 11, 1916, at a meeting of the board of directors of petitioner, the chairman of the board informed the board that under the plan of the

Leamington Hotel Co. v. Commissioner

26 B.T.A. 1004 · United States Board of Tax Appeals · Sep 16, 1932

Martin County v. Drake, 40 Minn. 137 ; 41 N. W. 942 ; State v. Bellin, 79 Minn. 131 ; 81 N. W. 763 ; and State v. Northwestern Telephone Exchange Co., 80 Minn. 17 ; 82 N. W. 1090 . In Martin County v. … Brown Co., 8 B. T. A. 112; and Arcade Department Store, Inc., 18 B. T. A. 1172. The amount accrued by petitioner for water service was an estimate.

Armistead v. Commissioner

42 B.T.A. 1430 · United States Board of Tax Appeals · Nov 29, 1940

A. 438; affirmed per curiam, Roberts v. Commis sioner, 44 Fed. (2d) 168; Ewart v. Commissioner, 98 Fed. (2d) 649, affirming Howard Ewart, 35 B. T. A. 692; Commissioner v. Emer son, 98 Fed. (2d) 650, reversing Sigurd A. … Railroad Co. v. Hanning, 15 Wall. 649, 657 ; Singer Manufacturing Co. v. Rahn, 132 U. S. 518 ; Casement v. Brown, 148 U. S. 615 ; and Chicago, Rock Island & Pacific Railway Co. v. Bond, 240 U. S. 449 .

Comar Oil Co. v. Commissioner

24 B.T.A. 688 · United States Board of Tax Appeals · Nov 10, 1931

This Board has decided adversely to the petitioner’s contention, in several proceedings wherein the factual conditions were substantially the same as those now under consideration. Cf. Mrs. J. C. … A. 574; affd., 40 Fed. (2d) 892; Lena Brown et al., 24 B. T. A. 30; S. L. Herold, 17 B. T. A. 933; affd., 42 Fed. (2d) 932.

O'Rear v. Commissioner

28 B.T.A. 698 · United States Board of Tax Appeals · Jul 18, 1933

Menefee v. Rankins, 158 Ky. 78 ; 164 S.W. 365 ; Cowan v. Fairbrother, 118 N.C. 406 ; 24 S.E. 212 ; Brown v. Benzinger, 118 Md. 29 ; 84 Atl. 79 ; Kremelberg v. Thompson, 87 N.J. Eq. 655 ; 103 Atl. 523 . … In Tracy V. Buckwalter, 20 B.T.A. 1005 , (affirmed on other points 61 Fed. (2d) 571) the Board erred in using value at the time of destruction. The cost and value should not be reduced by depreciation or obsolescence.

Cass v. Commissioner

32 B.T.A. 713 · United States Board of Tax Appeals · Jun 7, 1935

The determination of the respondent is prima facie correct, Brown v. Commissioner, 22 Fed. (2d) 797; Bishoff v. Commissioner, 27 Fed. (2d) 91, and it “ presumably rests on a correct determination of the facts.” … Reviewed by the Board, Decision will be entered for the resyondent.

Arkansas Land & Lumber Co. v. Commissioner

15 B.T.A. 829 · United States Board of Tax Appeals · Mar 13, 1929

Nick v. Rector, 4. Ark. 251; Vaugine v. Taylor, 18 Ark. 65 ; Pillow v. Brown, 26 Ark. 240 ; Haney v. Caldwell, 43 Ark. 184 ; St. L. I. Mt. & So. Ry. v. Beilder, 45 Ark. 17 ; cf. Wood v. … United States v. Flannery, 268 U. S. 98 ; B. T. Britt, 2 B. T. A. 53; L. G. Carlton, supra; H. B. Pence, 9 B. T. A. 1189. Reviewed by the Board. Decision will he entered for the respondent. Phillips and Siefkin dissent.

Southern Pacific Co. v. Commissioner

21 B.T.A. 990 · United States Board of Tax Appeals · Dec 30, 1930

Co. v. … This would be consistent with United States v. White Dental Mfg. Co., 274 U. S. 398 , and Jacob F. Brown, 18 B. T.

Estate of Mead v. Commissioner

41 B.T.A. 424 · United States Board of Tax Appeals · Feb 20, 1940

Blair v. Commissioner, 300 U. S. 5 ; Brown v. Fletcher, 235 U. S. 589 ; Irwin v. Gavit, 268 U. S. 161 . … Reviewed by the Board. Decision will he entered under Rule 50.