Case law

Pond v. Commissioner

5 B.T.A. 593 · United States Board of Tax Appeals · Nov 23, 1926

SAMUEL POND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pond v. Commissioner Docket No. 19558. … He further asks the Board to make a redetermination of the deficiency upon the basis of the allegations contained in the petition. The decision of this case is governed by the Board's decision in the .

Finance & Inv. Corp. v. Commissioner

19 B.T.A. 643 · United States Board of Tax Appeals · Apr 22, 1930

FINANCE & INVESTMENT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Finance & Inv. Corp. v. Commissioner Docket No. 32216. … United States Board of Tax Appeals 19 B.T.A. 643 ; 1930 BTA LEXIS 2353 ; April 22, 1930 , Promulgated *2353 William C. Sullivan, Esq., for the petitioner. J. D. Kiley, Esq., for the respondent. LANSDON *643 OPINION.

Wilcox v. Commissioner

27 B.T.A. 580 · United States Board of Tax Appeals · Jan 31, 1933

In Noel v. … The court also said in Noel v.

Solof v. Commissioner

1 B.T.A. 776 · United States Board of Tax Appeals · Mar 16, 1925

Sigua Iron Co. v. Greene, 88 Fed. 207 ; O'Shea v. New York, C. & St. L. R. Co., 105 Fed. 559 ; Mitchell v. McShane Lumber Co., 220 Fed. 878 . … Doyle v. Mitchell Bros. Co., 247 U. S. 179 . Eisner v. Macomber, 252 U. S. 189 .

General Manifold & Printing Co. v. Commissioner

12 B.T.A. 436 · United States Board of Tax Appeals · Jun 7, 1928

In other similar cases the Board has considered the question here involved and held that such transaction did not result in taxable income and on the authority of those decisions, this question is decided in favor of petitioner … Judgment will be entered v/nder Bule 50.

Lavenstein Corp. v. Commissioner

6 B.T.A. 1134 · United States Board of Tax Appeals · Apr 29, 1927

LAVENSTEIN CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lavenstein Corp. v. Commissioner Docket No. 7221. … EIGHTH The terms and conditions of this agreement are approved, *3348 ratified and confirmed by resolution of the Board of Directors of Lavenstein Brothers Co.

O. A. Harlan & Co. v. Commissioner

1 B.T.A. 1027 · United States Board of Tax Appeals · Apr 15, 1925

Harlan & Co. v. Commissioner Docket No. 1374. United States Board of Tax Appeals 1 B.T.A. 1027 ; 1925 BTA LEXIS 2702 ; April 15, 1925 , decided Submitted March 11, 1925 . *2702 A. H. … might make final disposition of the appeal upon the petition, the Board hereby makes the following DECISION.

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.

Stephens v. Commissioner

2 B.T.A. 724 · United States Board of Tax Appeals · Sep 30, 1925

Stephens v. Commissioner Docket No. 3751. … JAMES: Both parties rely upon the decision of this Board in the .

Forbes v. Commissioner

7 B.T.A. 209 · United States Board of Tax Appeals · Jun 7, 1927

FORBES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Forbes v. Commissioner Docket No. 10236. … This board elects from its number ten persons who, with the president, secretary and treasurer, constitute the executive committee. The board of managers meets once a year.

Keiffer v. Commissioner

44 B.T.A. 1265 · United States Board of Tax Appeals · Aug 22, 1941

The Board adopts the stipulation of the parties as its findings of fact. … The Board concluded that the language did not cover a gift made prior to enactment of the gift tax and complete except for the law-given power of revocation.

Affiliated Enterprises, Inc. v. Commissioner

42 B.T.A. 390 · United States Board of Tax Appeals · Jul 19, 1940

Botany Worsted Mills v. United States, 278 U. S. 282 . … Reviewed by the Board, Decision will be entered wnder Rule 50. DisNey concurs only in the result. M/up,bock, AeNOld, and Opper dissent. SEC. 351.

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 .

Caswell v. Commissioner

36 B.T.A. 816 · United States Board of Tax Appeals · Nov 4, 1937

(a Texas corporation) v. Commissioner, 47 Fed. (2d) 108, affirming 15 B. T. A. 609; certiorari denied, 283 U. S. 862 ; Burnet v. Lexington Ice & Coal Co., 62 Fed. (2d) 906; Hellebush v. … Reviewed by the Board. Judgment will be entered for the respondent.

St. Louis Malleable Casting Co. v. Commissioner

23 B.T.A. 1275 · United States Board of Tax Appeals · Aug 5, 1931

LOUIS MALLEABLE CASTING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. St. Louis Malleable Casting Co. v. Commissioner Docket No. 21659. … That is, the question of the depreciation allowable for the aforementioned years was before the Board in prior proceedings (Docket Nos. 5490 and 15168), upon which the Board duly promulgated its findings of fact and opinion

Appeal of Helvetia Milk Condensing Co.

5 B.T.A. 271 · United States Board of Tax Appeals · Oct 29, 1926

Suppose the petitioner had set up a reserve for such contingent liability: the decisions of the Board are uniformly to the effect that such reserves are not deductible, but that the deduction must be taken when the liability … Schuster & Co. v. Williams, 283 Fed. 115 . The statute recognized the accrual basis of making returns by providing for the deduction of expenses incurred but not paid.

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

Roshek Bros. Co. v. Commissioner

2 B.T.A. 794 · United States Board of Tax Appeals · Oct 5, 1925

Co. v. Commissioner Docket No. 3360. United States Board of Tax Appeals 2 B.T.A. 794 ; 1925 BTA LEXIS 2266 ; October 5, 1925 , Decided Submitted June 17, 1925 . *2266 A. H. … record that the questions of fact there to be determined, except as to the amount of deficiency and the taxable year involved, were identical with the issues raised in the instant appeal, and that *795 the facts found by the Board

Modjeski v. Commissioner

28 B.T.A. 1051 · United States Board of Tax Appeals · Aug 11, 1933

RALPH MODJESKI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Modjeski v. Commissioner Docket No. 49517. … He shall call meetings of the Board of Engineers at such intervals as the work may require and consult with the members of said Board on all phases thereof, both as to plans and as to field work.

Keller v. Commissioner

21 B.T.A. 84 · United States Board of Tax Appeals · Oct 24, 1930

United States v. Armstrong, 26 Fed. (2d) 227. … McDonald v. Williams, 174 U. S. 397 .