Case law

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.

Rio Electric Co. v. Commissioner

9 B.T.A. 1332 · United States Board of Tax Appeals · Jan 16, 1928

The decision of this ques- *1335 lion is governed by the decisions of the Board in Appeal of Liberty Light & Power Co., 4 B. T. A. 155, and Great Northern Railway Co. v. Commissioner, 8 B. T. … A. 225, 272, which were in turn based upon the decision and opinion of the court in Edwards v. Cuba Railroad Co., 268 U. S. 628 . See also Aransas Compress Co. v. Commissioner, 8 B. T. A. 155. There is no deficiency.

First Nat'l Bank v. Commissioner

41 B.T.A. 1299 · United States Board of Tax Appeals · May 29, 1940

Rison v. Wilkerson, 35 Tenn. (3 Sneed.) 569; Williams v. Carson et al., 68 Tenn. (9 Baxt.) 516; Nashville Trust Co. v. First National Bank, 123 Tenn. 617 , 134 S. W. 311 . … Cooper v. Wright, 110 Tenn. 214 , 75 S. W. 1049 ; Rowlett v. Rowlett, 116 Tenn. 467 , 95 S. W. 821 .

Levey v. Commissioner

26 B.T.A. 889 · United States Board of Tax Appeals · Aug 24, 1932

Black : We think our decision on the sole issue involved in these proceedings is controlled by the decision of the Supreme Court in Old Colony Trust Co. v. Commissioner, 279 U. S. 716 . … Gifts are usually not made in that systematic manner and covering that long a period of time, especially by corporations, for, as said by the court in Noel v. Parrott, 15 Fed. (2d) 669; certiorari denied, 273 U.

Mills v. Commissioner

18 B.T.A. 75 · United States Board of Tax Appeals · Nov 9, 1929

GREYLOCK MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mills v. Commissioner Docket No. 45465. … Greylock Mills v. Commissioner, 31 Fed.(2d) 655 .

Vogelstein v. Commissioner

16 B.T.A. 947 · United States Board of Tax Appeals · Jun 7, 1929

LUDWIG VOGELSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Vogelstein v. Commissioner Docket No. 24408. … Upon application to the Board, a transferee of property of a tax payer shall be entitled, under rules prescribed by the Board, to a preliminary examination of books, papers, documents, correspondence, and other evidence of

Barber Securities Corp. v. Commissioner

45 B.T.A. 521 · United States Board of Tax Appeals · Oct 28, 1941

See Salvage v. Commissioner, 76 Fed. (2d) 112, and eases there cited. … De Coppet v.

Whitcomb v. Commissioner

37 B.T.A. 806 · United States Board of Tax Appeals · May 5, 1938

The Board there held that Mrs. … See Blair v. Commissioner, 300 U. S. 5 , relied upon in Ellen S. Booth, supra.

Vinton Petroleum Co. v. Commissioner

28 B.T.A. 549 · United States Board of Tax Appeals · Jun 27, 1933

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

O'Brien v. Commissioner

12 B.T.A. 1195 · United States Board of Tax Appeals · Jul 6, 1928

ROEBLING, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENTS. O'Brien v. Commissioner Docket No. 25747. … The question of the deductibility of $40,000 inheritance tax paid to the State of New Jersey has heretofore been considered by the Board, wherein the Board held that such taxes were a proper deduction from the gross income

Ranney v. Commissioner

16 B.T.A. 1399 · United States Board of Tax Appeals · Jul 19, 1929

RANNEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ranney v. Commissioner Docket No. 7931. … The parties filed a stipulation of facts which the Board accepts and adopts as its findings of fact. FINDINGS OF FACT. Petitioner is an individual, and a resident of Arkansas City, Kans.

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 .

Grossman v. Commissioner

9 B.T.A. 643 · United States Board of Tax Appeals · Dec 17, 1927

Also Tiffany on Domestic Relations, 3d ed., p. 391, citing Taylor v. Taylor, L. R. 20 Eq. 155. … Mullen v. Mullins, (N. J.) 130 Atl. 628 . We think the evidence is insufficient to rebut the presumption of law. Eeviewed by the Board. Judgment will be entered for the respondent.

Norvell v. Commissioner

6 B.T.A. 56 · United States Board of Tax Appeals · Feb 4, 1927

In Eisner v. … See United States v. Mellon, 279 Fed. 910 ; 281 Fed. 645 ; United States v. Davison, 1 Fed. (2d) 465; Appeal of Theresa Zellerbaoh, 2 B. T. A. 1076.

W. H. Langley & Co. v. Commissioner

23 B.T.A. 1297 · United States Board of Tax Appeals · Aug 14, 1931

See also Corn Exchange Bank v. United States, 37 Fed. (2d) 34. … The facts in regard to the various charge-offs and reserves add to the confusion on this point as it is presented to the Board.

Transylvania R. Co. v. Commissioner

36 B.T.A. 333 · United States Board of Tax Appeals · Jul 16, 1937

This question has been decided by the Board, adversely to the petitioner, in Garland Coal & Mining Co., 28 B. T. A. 348; affd., Garland Coal & Mining Co. v. … Reviewed by the Board. Judgment will be entered for the respondent.

Marston v. Commissioner

41 B.T.A. 847 · United States Board of Tax Appeals · Apr 16, 1940

The references to the Reid case in New York Trust Co. v. United States, 87 Fed. (2d) 889; Johnson v. United States, 1 Fed. Supp. 778; and Seiberling v. United States, 22 Fed. … Reviewed by the Board. Decision will be entered under Rule 50:

West Virginia Malleable Iron Co. v. Commissioner

17 B.T.A. 1120 · United States Board of Tax Appeals · Oct 31, 1929

WEST VIRGINIA MALLEABLE IRON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. West Virginia Malleable Iron Co. v. Commissioner Docket No. 16883. … Further proceedings with respect to the special assessment question were had before the Board under Rule 62(b) on June 20, 1929.

North American Coal Corp. v. Commissioner

32 B.T.A. 535 · United States Board of Tax Appeals · Apr 30, 1935

A. 184, the Board stated: * * * Local statutes are not decisive of what constitutes income, Burnet v. Harmel, 287 U. S. 103 , nor what deductions may be taken. Weiss v. Wiener, 279 U. S. 333 . … Reviewed by the Board. Decision will he entered wider Rule 50.

Wilson Shipbuilding Co. v. Commissioner

25 B.T.A. 182 · United States Board of Tax Appeals · Jan 14, 1932

WILSON SHIPBUILDING COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wilson Shipbuilding Co. v. Commissioner Docket No. 34337. … United States Board of Tax Appeals 25 B.T.A. 182 ; 1932 BTA LEXIS 1565 ; January 14, 1932 , Promulgated *1565 Held that the settlement agreement between petitioner and the Shipping Board was a lump-sum settlement and did