Case law

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.

Appeal of Gemeinde

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.

Weaver v. Commissioner

2 B.T.A. 709 · United States Board of Tax Appeals · Sep 30, 1925

Weaver v. Commissioner Docket Nos. 2555 and 2556. United States Board of Tax Appeals 2 B.T.A. 709 ; 1925 BTA LEXIS 2286 ; September 30, 1925 , Decided Submitted June 19, 1925 . *2286 1. … The Board will not consider issues of fact not raised by the pleadings and set up for the first time in briefs filed after hearing. H. A. Mihills and L. A. Williams, C.P.A.'s., for the taxpayers. J.

Stanton Corp. v. Commissioner

44 B.T.A. 56 · United States Board of Tax Appeals · Apr 4, 1941

Inc. v. Commissioner, supra, the court in affirming the Board, among other things, said: * * * The only active business that the corporation engaged in was that in.which it earned the commissions. … In Helvering v.

Shea v. Commissioner

11 B.T.A. 557 · United States Board of Tax Appeals · Apr 13, 1928

SHEA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HOWARD MORAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Shea v. Commissioner Docket Nos. 10654, 10101. … The Board has considered the argument *565 of counsel upon this point but can not agree with the claim advanced in these proceedings. Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

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,

Denholm & McKay Co. v. Commissioner

15 B.T.A. 225 · United States Board of Tax Appeals · Feb 6, 1929

DENHOLM & MCKAY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Denholm & McKay Co. v. Commissioner Docket No. 20950. … the date of final decision by said Board.

Cadwalader v. Commissioner

32 B.T.A. 1157 · United States Board of Tax Appeals · Aug 8, 1935

North American Oil Consolidated v. Burnet, 286 U. S. 417 , affirming 50 Fed. (2d) 752; Board v. Commissioner, 51 Fed. (2d) 73; certiorari denied, 284 U. S. 658 . … Helvering v. Brooklyn City R. R. Co., 72 Fed. (2d) 274. As this Board has held, in Sugar Creek Coal & Mining Co., 31 B. T.

Matchless Metal Polish Co. v. Commissioner

2 B.T.A. 79 · United States Board of Tax Appeals · Jun 17, 1925

Matchless Metal Polish Co. v. Commissioner Docket No. 1513. United States Board of Tax Appeals 2 B.T.A. 79 ; 1925 BTA LEXIS 2554 ; June 17, 1925 , Decided Submitted April 16, 1925 . *2554 F. A. … From the oral and documentary evidence submitted the Board makes the following FINDINGS OF FACT. 1. The taxpayer is an Illinois corporation, with its principal place of business at Chicago, Ill. 2.

Williamson v. Commissioner

34 B.T.A. 924 · United States Board of Tax Appeals · Aug 11, 1936

WILLIAMSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Williamson v. Commissioner Docket No. 80545. … The petitioner filed a motion for rehearing and for reconsideration and, in the alternative, asked that the decision be reviewed by the full Board.

Forest Glen Creamery Co. v. Commissioner

33 B.T.A. 564 · United States Board of Tax Appeals · Nov 26, 1935

FOREST GLEN CREAMERY COMPANY, PETITIONER, ET AL., 1 v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Forest Glen Creamery Co. v. Commissioner Docket Nos. 51833, 64637-64639, 64653-64655. … Such *742 is not only the clear meaning of the subdivision, but has been the constant holding of the Board since its decisions in , and .

Gaffney v. Commissioner

36 B.T.A. 610 · United States Board of Tax Appeals · Oct 7, 1937

In Marshall v. … Reviewed by the Board. Judgment will be entered under Rule 50.

Reynolds & Reynolds Co. v. Commissioner

1 B.T.A. 275 · United States Board of Tax Appeals · Jan 8, 1925

Reynolds & Reynolds Co. v. Commissioner Docket No. 331. … United States Board of Tax Appeals 1 B.T.A. 275 ; 1925 BTA LEXIS 2979 ; January 8, 1925 , decided Submitted December 17, 1924 . *2979 The Board has no jurisdiction of an appeal based upon the rejection in part of a claim

Louisa County Nat'l Bank v. Commissioner

27 B.T.A. 573 · United States Board of Tax Appeals · Jan 31, 1933

LOUISA COUNTY NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Louisa County Nat'l Bank v. Commissioner Docket No. 47273. … On July 8, following their election, petitioner's new board of directors held *574 a special meeting and took action to reopen the bank.

Richter v. Commissioner

46 B.T.A. 724 · United States Board of Tax Appeals · Mar 19, 1942

RICHTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Richter v. Commissioner Docket No. 92208. … Helvering v. Clifford, 309 U.S. 331 , followed. Douglas L. Hatch, Esq., for the petitioner. John W. Smith, Esq., for the respondent.

McGrew v. Commissioner

46 B.T.A. 623 · United States Board of Tax Appeals · Mar 13, 1942

Fox v. Rothensies (C. C. A., 3d Cir.), 115 Fed. (2d) 42. … Williams v. Williams, supra.

Fontana Union Water Co. v. Commissioner

24 B.T.A. 1045 · United States Board of Tax Appeals · Nov 30, 1931

The holding of the Board in the St. Louis case was reversed by the Circuit Court of Appeals, 42 Fed. (2d) 984, the court there holding, following Fidelity National Bank & Trust Co. v. … The decision of the Board in B. B. Bathing Park, Inc., supra, on the same point was based on our decision in the St. Louis case and rendered prior to the reversal of that case.

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.

American Package Corp. v. Commissioner

44 B.T.A. 179 · United States Board of Tax Appeals · Apr 16, 1941

AMERICAN PACKAGE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Package Corp. v. Commissioner Docket No. 101266. … Noteman v. Welch (C.C.A., 1st Cir.), affirming ; .

Pratt v. Commissioner

23 B.T.A. 148 · United States Board of Tax Appeals · May 11, 1931

. *150 The present case is concluded by the decision of the Supreme Court in Eckert v. Burnet, 283 U. S. 140 , affirming the Circuit Court of Appeals, Second Circuit, 42 Fed. (2d) 158, and this Board, 17 B. T.