Case law

Odell Hardware Co. v. Commissioner

8 B.T.A. 485 · United States Board of Tax Appeals · Oct 4, 1927

ODELL HARDWARE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Odell Hardware Co. v. Commissioner Docket No. 8389. … The board of directors of the club, after the organization of the club corporation, were selected from the *2861 employees and no director of petitioner corporation was on that board.

Battleson v. Commissioner

22 B.T.A. 455 · United States Board of Tax Appeals · Feb 28, 1931

V. Larsen, 14 B. T. … Reviewed by the Board. Judgment will be entered under Bule 50.

John Hancock Mut. Life Ins. Co. v. Commissioner

42 B.T.A. 809 · United States Board of Tax Appeals · Sep 27, 1940

In Crossman Co. v. Rauch, 263 N. Y. 264 ; 188 N. … W. 789 ; Penn Mutual Life Insurance Co. v. Commissioner, 92 Fed. (2d) 962; Griswold on Spendthrift Trusts, 1936 ed., sec. 112. Eeviewed by the Board. Decision will be entered, u/nder Rule 50. Ejeen dissents.

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.

Alexander v. Commissioner

14 B.T.A. 124 · United States Board of Tax Appeals · Nov 13, 1928

ALEXANDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Alexander v. Commissioner Docket No. 39846. … shall be governed and controlled by the decision of the Board in the appeals of Joseph L.

Perfex Corp. v. Commissioner

27 B.T.A. 120 · United States Board of Tax Appeals · Nov 23, 1932

In re Quality Shoe Shop, Inc., 212 Fed. 321 ; Hinkley v. Sagemiller, 210 N.W. (Wis.) 839, 841; Myers, Inc. v. Ogden Shoe Co., 181 N. W. (Wis.) 307; Pratt v. Oshkosh Match Co., 89 Wis. 406 ; 72 N. … See also Whitney v. Wyman, 101 U.

Galveston Wharf Co. v. Commissioner

22 B.T.A. 1312 · United States Board of Tax Appeals · Apr 28, 1931

Co. v. United States, 289 Fed. 355 . … The same question was fully considered and exhaustively discussed by this Board in the case of Gulf, Mobile & Northern Railroad Co., 22 B. T.

Coombs v. Commissioner

28 B.T.A. 1216 · United States Board of Tax Appeals · Aug 22, 1933

JAMES BLISS COOMBS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Coombs v. Commissioner Docket Nos. 47782, 49297. … FRIVOLOUS APPEALS TO BOARD SEC. 911.

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.

Bowman v. Commissioner

8 B.T.A. 526 · United States Board of Tax Appeals · Oct 6, 1927

BOWMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bowman v. Commissioner Docket No. 7467. … On November 14, 1924, the Board rendered a decision in said appeal (which decision is reported in volume 1 of United States Board of Tax Appeals Reports, at page 60), in which it was determined that the deficiency in income

Gabel v. Commissioner

25 B.T.A. 60 · United States Board of Tax Appeals · Dec 31, 1931

In the case of United States v. Butler, 49 Fed. (2d) 52, in distinguishing Metcalf & Eddy v. Mitchell, 269 U. … A. 498; Burnet v. McDonough, supra.

Great N. R. Co. v. Commissioner

10 B.T.A. 1347 · United States Board of Tax Appeals · Mar 14, 1928

GREAT NORTHERN RAILWAY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Great N. R. Co. v. Commissioner Docket Nos. 8433, 11850. … The Board has no jurisdiction to determine refunds due to them.

Hutchinson Coal Co. v. Commissioner

24 B.T.A. 973 · United States Board of Tax Appeals · Nov 27, 1931

United States v. Biwabik Mining Co., 247 U. S. 116 ; Lynch v. Alworth-Stephens Co., 267 U. S. 364 ; *983 Estate of Mary E. Cahill, 2 B. T. A. 875; Royal Collieries Co., 1 B. T. A. 369. … A. 234; United States v. Roden Coal Co., 39 Fed. (2d) 425; Marsh Fork Coal Co. v. Lucas, 42 Fed. (2d) 83; Commissioner v. Brier Hill Colliers, 50 Fed. (2d) 111.

Lang v. Commissioner

45 B.T.A. 256 · United States Board of Tax Appeals · Oct 3, 1941

United States Board of Tax Appeals 45 B.T.A. 256 ; 1941 BTA LEXIS 1149 ; October 3, 1941 , Promulgated *1149 1. … Brown, Esq., for the petitioners. Harry R. Horrow, Esq., for the respondent. MELLOTT *257 OPINION.

Gray v. Commissioner

44 B.T.A. 545 · United States Board of Tax Appeals · May 21, 1941

In Latty v. … This language was quoted with approval in Glaser v. Commissioner, 69 Fed. (2d) 254, and has recently been followed by this Board. See e. g., Estate of Louis D. Markwell, 40 B. T.

Vanderbilt v. Commissioner

39 B.T.A. 43 · United States Board of Tax Appeals · Jan 4, 1939

Commissioner v. Field (C. C. A.) 42 F. (2d) 820; Walker v. Commissioner (C. C. A.) 63 F. (2d) 351. The fact that she was a minor makes no difference. … Commissioner v. Van Wart, supra. In Alice G. Kales, 34 B. T.

Frost Superior Fence Co. v. Commissioner

1 B.T.A. 1096 · United States Board of Tax Appeals · May 5, 1925

Frost Superior Fence Co. v. Commissioner Docket No. 2162. United States Board of Tax Appeals 1 B.T.A. 1096 ; 1925 BTA LEXIS 2667 ; May 5, 1925 , decided Submitted April 15, 1925 . *2667 Frank G. … No question of the jurisdiction of the Board to hear and determine the appeal involving the tax for 1919 was raised either in the pleadings or at the hearing.

New York Talking Mach. Co. v. Commissioner

13 B.T.A. 154 · United States Board of Tax Appeals · Aug 1, 1928

V. Greene Co., 5 B. T. A. 442. In that case the Board allowed the deduction from gross income of compensation paid to Greene in 1919 of $235,138.75. … Reviewed by the Board. Judgment will he entered under Bule 50.

Newport Industries, Inc. v. Commissioner

40 B.T.A. 978 · United States Board of Tax Appeals · Nov 28, 1939

United States v. Swift & Co., 282 U. S. 468 ; United States v. Botany Worsted Mills, 98 Fed. (2d) 880; Western Wholesale Drug Co. v. United States, 47 Fed. (2d) 770. … United States v. Swift & Co., *982 supra; United, States v. Botany Worsted Mills, supra; Western Wholesale Drug Co. v. United States, supra.

Bank of America Nat'l Trust & Sav. Asso. v. Commissioner

34 B.T.A. 684 · United States Board of Tax Appeals · Jun 11, 1936

See Porter v. Commissioner, 288 U. S. 436 . As was stated by the Circuit Court of Appeals for the Fifth Circuit, in affirming this Board in Newman v. … Poe v. Seaborn, 282 U. S. 101 ; Warburton v. White, 176 U. S. 484 . But, this Board has held against petitioner’s contentions on a similar question arising under the law of the State of Washington. Estate of Julius C.