Case law

Williamson v. Commissioner

17 B.T.A. 1112 · United States Board of Tax Appeals · Oct 29, 1929

In view of our conclusion as to the facts, we think the case comes within the principle set out in the case of Laemmle v. … Reviewed by the Board. Judgment will he entered for the respondent.

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.

Perry v. Commissioner

32 B.T.A. 513 · United States Board of Tax Appeals · Apr 26, 1935

Ilfeld Co. v. Hernandez, 292 U. S. 62, 66 . New Colonial Ice Co. v. Helvering, 292 U. S. 435, 440 .” … Brown, Executor, 11 B. T. A. 1203; Roy J. O’Neil et al., Administrators, supra.

Josey v. Commissioner

38 B.T.A. 497 · United States Board of Tax Appeals · Sep 8, 1938

Under these circumstances, petitioner contends, relying largely upon Commissioner v. … Cases such as United States v.

Pitman v. Commissioner

24 B.T.A. 244 · United States Board of Tax Appeals · Sep 30, 1931

The Circuit Court, in reversing this Board’s opinion, reported at 14 B. T. … Reviewed by the Board. Judgment will be entered under Rule 50.

James v. Commissioner

13 B.T.A. 764 · United States Board of Tax Appeals · Oct 3, 1928

See Lynch v. Turrish, 247 U. S. 221 , and Lynch v. Hornby, 247 U. S. 339 , decided on the same date as Southern Pacific Co. v. … Following the decision of the court in Mason v. Routzahn, 275 U. S. 175 , the Board decided in Emily D. Proctor, 11 B. T.

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.

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.

Maple Coal Co. v. Commissioner

10 B.T.A. 1336 · United States Board of Tax Appeals · Mar 13, 1928

Mayor and City Council of Baltimore v. Lefferman, 4 Gill. (Md.), 425. The modern doctrine of duress is stated in 9 R. C. … It had a right of appeal to this Board and from the Board to the courts, if it believed that the deficiency determined by the respondent was not correctly determined.

Montgomery v. Commissioner

37 B.T.A. 232 · United States Board of Tax Appeals · Feb 1, 1938

A. 1114 Both parties refer us to the case of Commissioner v. … Respondent in support of his contention cites Rumsey v. Commissioner, 82 Fed. (2d) 158, affirming memorandum decision of the Board, and Morgan v. Commissioner, 76 Fed. (2d) 390, affirming decision of the Board.

Petaluma & Santa Rosa Railroad v. Commissioner

11 B.T.A. 541 · United States Board of Tax Appeals · Apr 12, 1928

The petitioner relied upon the cases of United States v. Anderson and United States v. Yale & Towne Manufacturing Co., 269 U. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Exile 50. Smith and SteRnhagen dissent in part.

Mauch v. Commissioner

35 B.T.A. 617 · United States Board of Tax Appeals · Mar 10, 1937

See Board’s Rules 14, 15, and 18. F. O. Stabler, 27 B. T. A. 342. … Cf. 5 Wigmore on Evidence, §2292; Alexander v. United States, 138 U. S. 353 .

National Prods. Co. v. Commissioner

11 B.T.A. 511 · United States Board of Tax Appeals · Apr 11, 1928

NATIONAL PRODUCTS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. National Prods. Co. v. Commissioner Docket No. 12120. … The question is therefore presented whether the petitioner's invested capital for 1918 should be reduced by the amount of the deficiency for 1917 *3799 found by this Board to have been outlawed.

Benson v. Commissioner

9 B.T.A. 279 · United States Board of Tax Appeals · Nov 23, 1927

Williams v. Forbes, 114 Ill. 167 ; 28 N. E. 463 ; Wisler v. *280 Tomb, 169 Cal. 382 ; 146 Pac. 876 . … Reviewed by the Board. Judgment will be entered for the resfondent., GREEN dissents.

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.

Preston v. Commissioner

35 B.T.A. 312 · United States Board of Tax Appeals · Jan 21, 1937

In Commissioner v. … To the same effect is Board v. Commissioner , 51 Fed. (2d) 73. In Hans Pederson, 14 B. T. A. 1089, the facts were that a taxpayer entered into a contract for construction of certain ships.

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.

Bruin Coal Co. v. Commissioner

1 B.T.A. 83 · United States Board of Tax Appeals · Nov 21, 1924

Bruin Coal Co. v. Commissioner Docket No. 176. … United States Board of Tax Appeals 1 B.T.A. 83 ; 1924 BTA LEXIS 251 ; November 21, 1924 , decided Submitted October 27, 1924 . *251 The Board of Tax Appeals has jurisdiction to consider an appeal from an alleged deficiency

Lisk Mfg. Co. v. Commissioner

15 B.T.A. 1048 · United States Board of Tax Appeals · Mar 25, 1929

In Goodrich v. Edwards, 255 U. S. 527 , and Walsh v. Brewster, 255 U. … Reviewed by the Board.

Walsdorf v. Commissioner

4 B.T.A. 367 · United States Board of Tax Appeals · Jul 24, 1926

EDWARD WALSDORF, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Walsdorf v. Commissioner Docket No. 2410. … Walsdorf was actively engaged in the sale *2303 of war savings stamps during the years 1918 and 1919, was secretary-treasurer of the local pharmacists board and, in his capacity as an officer of this board and of other organizations