Case law

Carnation Milk Products Co. v. Commissioner

15 B.T.A. 556 · United States Board of Tax Appeals · Feb 21, 1929

CARNATION MILK PRODUCTS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Carnation Milk Products Co. v. Commissioner Docket No. 22495. … of the Board, ; ; ; ; ; .

St. Louis Bridge Co. v. Commissioner

17 B.T.A. 185 · United States Board of Tax Appeals · Sep 10, 1929

The same claim was made with respect to the years 1917, 1918, and 1919 and the Board, in Terminal Railroad of St. Louis, 4 B. T. A. 596, denied it. … Ice Service Co. v. Commissioner, 30 Fed. (2d) 230. Decision will be entered for the respondent.

Farmers Feed Co. v. Commissioner

10 B.T.A. 1069 · United States Board of Tax Appeals · Feb 29, 1928

In one sense of the word he is a defendant and yet before the Board his position is that of a plaintiff. … Reviewed by the Board. There is no deficiency for the fiscal year ended September 30, 1917.

American Society of Cinematographers, Inc. v. Commissioner

42 B.T.A. 675 · United States Board of Tax Appeals · Sep 4, 1940

See Trinidad v. Sagrada Orden De Predicadores, 263 U. S. 578 . … Roche’s Beach, Inc. v.

Gould Coupler Co. v. Commissioner

5 B.T.A. 499 · United States Board of Tax Appeals · Nov 16, 1926

Gould Coupler Co. v. Commissioner Docket No. 791. United States Board of Tax Appeals 5 B.T.A. 499 ; 1926 BTA LEXIS 2843 ; November 16, 1926 , Decided *2843 1. … Inventor. 10291 Feb. 27, 1883 Car coupling Browning. 254106 Feb. 28, 1882 do Do. 273343 Mar. 6, 1883 do Do. 273664 do do Do. 274569 Mar. 27, 1883 do Cutler. 295483 Mar. 18, 1884 Car coupler buffer Browning. 337650 Mar. 9,

New York Trust Co. v. Commissioner

27 B.T.A. 1127 · United States Board of Tax Appeals · Apr 10, 1933

Taft v. Bowers, 278 U. S. 470 , and Cooper v. United States, 280 U. S. 409 . … Reviewed by the Board. Decision will be entered for the respondent. Sec. 202.

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.

Vogue Silk Hosiery Co. v. Commissioner

27 B.T.A. 131 · United States Board of Tax Appeals · Nov 23, 1932

A. 1238; affd., 32 Fed. (2d) 229, this Board said: Tlie value of services of an individual is not dependent upon tlie amount of stock owned. … Bishoff v. Commissioner, 27 Fed. (2d) 91; Rouse v. Bowers, 30 Fed. (2d) 628; certiorari denied 49 Sup. Ct. 348; Relelo v. Seiner, 25 Fed. (2d) 453; Atlanta Casket Co. v. Rose, 22 Fed. (2d) 800. [Italics supplied.]

Mitchell v. Commissioner

38 B.T.A. 1336 · United States Board of Tax Appeals · Dec 8, 1938

Burnet v. Wells, supra. … Reviewed by the Board. Judgments will he entered u/nder Rule SO.

Stone v. Commissioner

38 B.T.A. 51 · United States Board of Tax Appeals · Jul 13, 1938

The Second Circuit Court of Appeals has since that time decided, per curiam, Brooks v. Commissioner, 87 Fed. (2d) 1000, affirming the Board on the authority of Helvering v. St. Louis Union Trust Co., supra. … Bingham v. United States, 296 U. S. 211 ; Becker v. St. Louis Union Trust Co., 296 U. S. 48 ; Bullard v. Commissioner, 90 Fed. (2d) 144 (cf. Welch v. Hassett , 90 Fed. (2d) 833); Walker v.

Wolfe v. Commissioner

15 B.T.A. 835 · United States Board of Tax Appeals · Mar 13, 1929

See Keith v. Johnson, 271 U. S. 1 . Section 219 of the Revenue Act of 1921 provides that the tax imposed by sections 210 and 211 of that same Act shall apply to the income of estates. … Reviewed by the Board. Judgment will be entered wider Rule 50. Van Fossan dissents on the first point.

Irvona Coal & Coke Co. v. Commissioner

18 B.T.A. 298 · United States Board of Tax Appeals · Nov 20, 1929

Russell v. United States, 278 U. S. 181 ; C. B. Schaffer, 12 B. T. A. 298; Edwin J. Schoettle Co., 13 B. T. A. 950; J. F. Anderson Lumber Co., 15 B. T. A. 475. … Reviewed by the Board.

Joseph Elias & Co. v. Commissioner

17 B.T.A. 628 · United States Board of Tax Appeals · Sep 27, 1929

See Loewer Realty Co. v. Anderson, 31 Fed. (2d) 268; Florsheim Bros. Dry Goods Co. v. United States, 29 Fed. (2d) 895; T. D. Floyd, 11 B. T. A. 903. … Near the close of the year 1920 the petitioner, by its board of directors, approved the expenditures and authorized repayment to its president of the full amount.

Boudreau v. Commissioner

45 B.T.A. 390 · United States Board of Tax Appeals · Oct 21, 1941

Hellmich v. Hellman, 276 U. S. 233 ; Rollestone Corporation, 38 B. T. A. 1093; Sam Weisberger, 29 B. T. A. 83. See Holmby Corporation v. Commissioner, 83 Fed. (2d) 548. … Reviewed by the Board. Decision will be entered for the respondent.

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.

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.

Evans v. Commissioner

12 B.T.A. 334 · United States Board of Tax Appeals · Jun 4, 1928

Also see Snyder v. … Reviewed by the Board. Judgment will be entered for the respondent.

Rogers v. Commissioner

38 B.T.A. 16 · United States Board of Tax Appeals · Jul 12, 1938

Cole v. Commissioner, 81 Fed. (2d) 485; Frank W. Darling, 34 B. T. A. 1062. … See Anderson v. United States, 48 Fed. (2d) 201; Joseph Buchhalter, 29 B. T. A. 600. Reviewed by the Board. Judgment will be entered wider Bule 50. Murdock concurs only in the result.

Goff v. Commissioner

18 B.T.A. 283 · United States Board of Tax Appeals · Nov 19, 1929

GOFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Goff v. Commissioner Docket Nos. 27032, 31768. … , until the decision of the Board has become final.

Crilly v. Commissioner

13 B.T.A. 791 · United States Board of Tax Appeals · Oct 4, 1928

CRILLY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Crilly v. Commissioner Docket Nos. 17210, 18747. … , until the decision of the Board has become final * * *.