Case law

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.

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,

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.

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.

Valley Waste Disposal Co. v. Commissioner

38 B.T.A. 452 · United States Board of Tax Appeals · Aug 30, 1938

Edwards v. Cuba Railroad Co., 268 U. S. 628 ; Liberty Light & Power Co., 4 B. T. A. 155; Decatur Water Supply Co. v. Commissioner, 88 Fed. (2d) 341. … Board of Fire Underwriters of Duluth, 26 B. T. A. 860; Uniform Printing & Supply Co. v. Commissioner, 88 Fed. (2d) 75, reversing Uniform Printing & Supply Co., 33 B. T. A. 1073.

Whitman, Ward & Lee Co. v. Commissioner

29 B.T.A. 670 · United States Board of Tax Appeals · Jan 5, 1934

Imperial Assurance Co., 19 B.T.A. 1068 ; Swift & Co. v. United States, 38 Fed. (2d) 365; Sweets Co. of America v. Commissioner, 40 Fed. (2d) 436. … Southern Power Co. et al., 17 B.T.A. 962 ; affd., Duke Power Co. v. Commissioner, 44 Fed. (2d) 543; certiorari denied, 282 U.S. 903 ; 950 Park Avenue Corp., 20 B.T.A. 288 .

Chase v. Commissioner

19 B.T.A. 1040 · United States Board of Tax Appeals · May 21, 1930

Ledyard v. Bull, 119 N. Y. 62 ; Totten v. Totten, 294 Ill. 70 . … In Blair v.

Bonwit Teller & Co. v. Commissioner

10 B.T.A. 1300 · United States Board of Tax Appeals · Mar 12, 1928

Ley & Co. v. Commissioner, 9 B. T. A. 749. … Reviewed by the Board. Judgment of no deficiency will be entered for the fetitioner.

Herff & Dittmar Land Co. v. Commissioner

32 B.T.A. 349 · United States Board of Tax Appeals · Apr 5, 1935

The court, however, in Commissioner v. … Doyle v. Mitchell Bros. Co., 247 U. S. 179, 183 , et seq., 38 S. Ct. 467 , 62 L. Ed. 1054 .

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.

Hay Foundry & Iron Works v. Commissioner

33 B.T.A. 144 · United States Board of Tax Appeals · Sep 30, 1935

The Supreme Court approved that rule in Pinellas Ice & Cold Storage Co. v. Commissioner, supra. … Beviewed by the Board. Decision will be entered for the respondent.

O'Shea v. Commissioner

47 B.T.A. 646 · United States Board of Tax Appeals · Sep 8, 1942

O'SHEA, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. O'Shea v. Commissioner Docket No. 105942. … Helvering v. LeGierse, 312 U.S. 531 . William J. O'Shea, Jr., Esq., and Edward D. Burns, Esq., for the petitioners. W. G. Ryman, Esq., for the respondent.

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.

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.

Terrace Corp. v. Commissioner

37 B.T.A. 263 · United States Board of Tax Appeals · Feb 1, 1938

Pence v. Croan, 51 Ind. 336 ; Sherman v. Hogland, 54 Ind. 578 ; Evans v. Hamilton, 56 Ind. 34 ; Bentley v. Honkle, 57 Ind. 374 ; Romine v. Romine, 59 Ind. 346 ; Deutseh v. Korsmier, Id. 373 ; Price v. … Reviewed by the Board. Decision will be entered thd$ petitioner is not liable as transferee of the assets of Thomas J. AycoeJc.

Levy v. Commissioner

16 B.T.A. 653 · United States Board of Tax Appeals · May 24, 1929

In Pirie v. Chicago Title & Trust Co., 182 U. S. 438 , a bankruptcy case, Mr. … Reviewed by the Board.

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

Hickory Spinning Co. v. Commissioner

1 B.T.A. 409 · United States Board of Tax Appeals · Jan 28, 1925

Hickory Spinning Co. v. Commissioner Docket No. 367. … United States Board of Tax Appeals 1 B.T.A. 409 ; 1925 BTA LEXIS 2934 ; January 28, 1925 , decided Submitted January 15, 1925 . *2934 The Board has jurisdiction, in reviewing a deficiency determined by the Commissioner, to

Klauber Embroidery Works v. Commissioner

11 B.T.A. 779 · United States Board of Tax Appeals · Apr 23, 1928

KLAUBER EMBROIDERY WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Klauber Embroidery Works v. Commissioner Docket No. 12433. … the date of final decision by said Board.