Case law

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.

Atlantic & Caribbean Steam Navigation Co. v. Commissioner

12 B.T.A. 606 · United States Board of Tax Appeals · Jun 14, 1928

ATLANTIC & CARIBBEAN STEAM NAVIGATION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Atlantic & Caribbean Steam Navigation Co. v. Commissioner Docket No. 13159. … Reviewed by the Board. Decision will be entered under Rule 50.

Monroe Sand & Gravel Co. v. Commissioner

36 B.T.A. 747 · United States Board of Tax Appeals · Oct 26, 1937

Under date of March 24, 1926, they entered into a written agreement with petitioner, pursuant to resolutions of its board of directors and stockholders. … La Monte & Son v. Commissioner, 32 Fed. (2d) 220, reversing 13 B. T. A. 365, and Louis C. Rollo, 20 B. T. A. 799.

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.

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.

Cassatt v. Commissioner

47 B.T.A. 400 · United States Board of Tax Appeals · Jul 28, 1942

Bedell v. Commissioner, 30 Fed. (2d) 622, 624. … Reviewed by the Board. Decisions will be entered under Bule 50.

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.

Engineers Oil Co. v. Commissioner

14 B.T.A. 1148 · United States Board of Tax Appeals · Jan 10, 1929

ENGINEERS OIL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Engineers Oil Co. v. Commissioner Docket Nos. 10399, 11395, 14631. … United States Board of Tax Appeals 14 B.T.A. 1148 ; 1929 BTA LEXIS 2981 ; January 10, 1929 , Promulgated *2981 Where the Commissioner has asserted a deficiency against a taxpayer, the Board acquires no jurisdiction to redetermine

Tabor Mfg. Co. v. Commissioner

10 B.T.A. 1197 · United States Board of Tax Appeals · Mar 7, 1928

TABOR MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Tabor Mfg. Co. v. Commissioner Docket No. 11589. … United States Board of Tax Appeals 10 B.T.A. 1197 ; 1928 BTA LEXIS 3932 ; March 7, 1928 , Promulgated *3932 The Commissioner's determination of the March 1, 1913, value of property approved. W.

Joseph Garneau Co. v. Commissioner

1 B.T.A. 75 · United States Board of Tax Appeals · Nov 21, 1924

Joseph Garneau Co. v. Commissioner Docket No. 40. … In so deciding, the Board held: The Board was created to give the taxpayer a chance to have an open and neutral consideration of his liability for a deficiency before he is required to pay.

Lloyd v. Commissioner

29 B.T.A. 74 · United States Board of Tax Appeals · Oct 6, 1933

In Bowers v. … Lovett v. Association, 6 Paige, 60 ; Kelly v.

Leszczynski v. Commissioner

29 B.T.A. 551 · United States Board of Tax Appeals · Dec 14, 1933

EDWARD LESZCZYNSKI, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Leszczynski v. Commissioner Docket No. 44586. … Blair v. Wilson Syndicate Trust, 39 Fed,(2d) 43.

William A. Slater Mills, Inc. v. Commissioner

5 B.T.A. 971 · United States Board of Tax Appeals · Dec 30, 1926

Slater Mills, Inc. v. Commissioner Docket No. 4241. … The petition was filed with the Board on May 15, 1925.

Davison v. Commissioner

31 B.T.A. 101 · United States Board of Tax Appeals · Aug 28, 1934

Knowlton v. Moore, 178 U.S. 41, 57 ; Y.M.C.A. v. Davis, 247 U.S. 47 ; New York Trust Co. v. Eisner, 256 U.S. 345 ; Ithaca Trust Co. v. United States, 279 U.S. 151 ; Edwards v. Slocum, 264 U.S. 61 . … Knowlton v. Moore, supra,; Y.M.C.A. v. Davis, supra; New York Trust Co. v. Eisner, supra; Ithaca Trust Co. v. United States, supra; Edwards v. Slocum, supra. Cf. Hadley v. Forsee, 303 Mo. 418 ; 101 S.W. 59 .

Hale v. Commissioner

33 B.T.A. 504 · United States Board of Tax Appeals · Nov 19, 1935

City of New Haven, 132 Atl. 467 ; Petty v. City of Atlanta, 148 S. E. 747 ; Board af Park Commissioners v. Prinz, 127 Ky. 460 ; 105 S. W. 948 . … Board of Park Commissioners v. Prinz, supra; Commissioner v. Sherman, supra. The care of the public health is, undoubtedly, a subject matter of general concern and how it shall be accomplished is a public question.

Moore v. Commissioner

42 B.T.A. 949 · United States Board of Tax Appeals · Oct 10, 1940

We confess our inability to find a satisfying distinction from Long v. United States, 66 Ct. … Reviewed by the Board. Decision will he entered under Rule SO.

Capital Traction Co. v. Commissioner

27 B.T.A. 926 · United States Board of Tax Appeals · Mar 15, 1933

These requirements are so well established by the numerous decisions treating of this problem by this Board and the courts that discussion thereof seems unnecessary. Poinsett Mills, 1 B. T. A. 6; Thomas Shoe Co., 1 B. … A. 666; American Rolling Mills Co. v. Commissioner, 41 Fed. (2d) 314 (reversing 14 B. T. A. 529); Niles Bement Pond Co., 67 Ct. Cls. 693; affd., 281 U. S. 357 . See also article 262, Regulations 74, and I. R. B.

Hickman v. Commissioner

27 B.T.A. 807 · United States Board of Tax Appeals · Feb 27, 1933

Smith: We have heretofore had occasion to discuss and apply the decisions of the Supreme Court (United States v. Robbins, 269 U. S. 315 ; Lucas v. Earl, 281 U. S. 112 ; United States v. Malcolm, 282 U. … proceedings presenting facts sufficient to sustain the existence of a prior agreement between the spouses that the earnings of either were to remain the separate property of the one whose labor produced the earnings, the Board