Case law

Seaboard Mills, Inc. v. Commissioner

5 B.T.A. 575 · United States Board of Tax Appeals · Nov 20, 1926

corporation is entitled to classification as a personal service corporation its income must be ascribed primarily to the activities of the principal owners or stockholders, and as was said by the court in the case of Matteson Co. v. … In the opinion of the Board, it is immaterial whether the income derived from capital is produced by the use of that capital in the business in which the petitioner is primarily engaged.

Alexandria Paper Co. v. Commissioner

3 B.T.A. 239 · United States Board of Tax Appeals · Dec 23, 1925

The secretary and treasurer of the company appeared before the Board as a witness and testified that he had charge of the books of the company; that he was familiar generally with the machinery and plant assets of the company … La Belle Iron Works v. United States, 256 U. S. 377 .

Dallas Brass & Copper Co. v. Commissioner

3 B.T.A. 856 · United States Board of Tax Appeals · Feb 18, 1926

In support of this contention the taxpayer cites, as an authority for our consideration, the case of Penrose v. … On reference to the Board, Geeen did not participate.

Goodenough v. Commissioner

29 B.T.A. 211 · United States Board of Tax Appeals · Oct 31, 1933

Auditor General v. … Reviewed by the Board. Judgment will he entered under Rule 50. MokRis, SteRNHagen, and Muedock dissent.

Guitar v. Commissioner

1 B.T.A. 213 · United States Board of Tax Appeals · Dec 18, 1924

Guitar v. Commissioner Docket No. 353. … United States Board of Tax Appeals 1 B.T.A. 213 ; 1924 BTA LEXIS 219 ; December 18, 1924 , decided Submitted December 4, 1924 . *219 The Board has no jurisdiction to entertain an appeal from a determination by the Commissioner

Green v. Commissioner

37 B.T.A. 25 · United States Board of Tax Appeals · Jan 7, 1938

V. … Eeviewed by the Board. Judgment will be entered wider Bule 50.

Hutterische Bruder Gemeinde v. Commissioner

1 B.T.A. 1208 · United States Board of Tax Appeals · May 23, 1925

Lansdon : In this appeal the only question to be determined by the Board is whether the facts as stipulated entitled the taxpayer to exemption from the payment of income taxes under the provisions of section 231 (6) of the … cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual. * * * The leading decided case covering the sole issue involved in this appeal is Trinidad v.

Musselman v. Commissioner

1 B.T.A. 41 · United States Board of Tax Appeals · Nov 4, 1924

Musselman v. Commissioner Docket No. 160. … for a multigraph machine for the Mennonite Board of Missions and Charities.

Taylor v. Commissioner

36 B.T.A. 427 · United States Board of Tax Appeals · Aug 4, 1937

FRED TAYLOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Taylor v. Commissioner Docket No. 79354. … United States Board of Tax Appeals 36 B.T.A. 427 ; 1937 BTA LEXIS 718 ; August 4, 1937 , Promulgated *718 JURISDICTION. - Petitioner personally did not file an income tax return for the year 1917, but on February 5, 1935,

Kuldell v. Commissioner

25 B.T.A. 800 · United States Board of Tax Appeals · Mar 7, 1932

Foster v. Fifield, 20 Pick. (Mass. 67, 70; Wager v. Wager, 89 N. Y. 161, 166 ; Thompson v. Thomas, 30 Miss. 152, 158 . … The Board can not determine from the stipulation what the agreement between counsel is. Judgment will be entered under Rude SO,

Wood v. Commissioner

1 B.T.A. 957 · United States Board of Tax Appeals · Apr 7, 1925

Wood v. Commissioner Docket No. 696. United States Board of Tax Appeals 1 B.T.A. 957 ; 1925 BTA LEXIS 2731 ; April 7, 1925 , decided Submitted March 17, 1925 . *2731 Rolland L. Nutt, Esq., for the taxpayer. A. … There being no evidence on which the Board can act in this appeal, the determination of the Board must be that the deficiency heretofore determined by the Commissioner is approved.

Monroe Sand & Gravel Co. v. Commissioner

36 B.T.A. 747 · United States Board of Tax Appeals · Oct 26, 1937

Under date of March 24, 1926, they entered into a written agreement with petitioner, pursuant to resolutions of its board of directors and stockholders. … La Monte & Son v. Commissioner, 32 Fed. (2d) 220, reversing 13 B. T. A. 365, and Louis C. Rollo, 20 B. T. A. 799.

Keystone Auto. Club Casualty Co. v. Commissioner

40 B.T.A. 291 · United States Board of Tax Appeals · Jul 27, 1939

Union Insurance Co. v. Soge, 62 U. S. 85, 65 ; State v. Manufacturer's Mutual Fire Insurance Co., 91 Mo. 311, 818 . … Reviewed by the Board. Decisions will he entered for the respondent.

Miller v. Commissioner

40 B.T.A. 138 · United States Board of Tax Appeals · Jun 23, 1939

Bingham v. White, 31 Fed. (2d) 574; Copland v. … Reviewed by the Board. Judgment will be entered u/nder Bule 50.

Van Cleave Trust v. Commissioner

18 B.T.A. 486 · United States Board of Tax Appeals · Dec 12, 1929

VAN CLEAVE TRUST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Van Cleave Trust v. Commissioner Docket Nos. 13584, 13585, 30673. … , and is not before the Board.

Sandura Co. v. Commissioner

45 B.T.A. 491 · United States Board of Tax Appeals · Oct 28, 1941

Helvering v. Moloney Electric Co., 120 Fed. (2d) 617. The contract here in question thus fails to meet the statutory test. … Reviewed by the Board. Decision will be entered for the respondent. Leech concurs only in the result. SEC. 26. CREDITS OF CORPORATIONS.

Cement Gun Co. v. Commissioner

7 B.T.A. 1202 · United States Board of Tax Appeals · Sep 1, 1927

United States v. Ludey, 274 U. S. 295 ; Union Metal Manufacturing Co., 1 B. T. A. 395. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Bule 50. Milliken did not participate. Sec. 234.

Great Lakes Hotel Co. v. Commissioner

10 B.T.A. 120 · United States Board of Tax Appeals · Jan 24, 1928

A. 1040; Benjamin Electric Manufacturing Co. v. Commissioner, 6 B. T. A. 1204. … Rishel Furniture Co. v. Commissioner, 9 B. T.

Myers v. Commissioner

30 B.T.A. 44 · United States Board of Tax Appeals · Mar 8, 1934

Petitioner relies upon the case of Cleveland Trinidad Paving Co., 20 B.T.A. 772 , and other cases to like effect, where the Board held that a portion of the compensation withheld by a city under the terms of a paving contract … Merren, 18 B.T.A. 156 ; and Union Guardian Trust Co. v.

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