Case law

Timken v. Commissioner

47 B.T.A. 494 · United States Board of Tax Appeals · Aug 11, 1942

Burnet v. Wells, supra. … Helvering v. Eubank, supra, and Harrison v. Schaffner, supra.

Brewer v. Commissioner

17 B.T.A. 713 · United States Board of Tax Appeals · Sep 30, 1929

Johnson v. Taylor, 43 Tex. 122 ; Dawson v. Holt, 44 Tex. 174 ; Cordier v. Cage, 44 Tex. 535 ; Watkins v. Hall, 57 Tex. 1 ; Shannon v. Gray, 59. Tex. 252; Morgan v. Lomas (Tex. Civ. App.) 159 S. W. 869 ; Green v. … Reviewed by the Board. Judgment will Toe entered under Rule 4%

Krauss v. Commissioner

30 B.T.A. 62 · United States Board of Tax Appeals · Mar 13, 1934

The petitioner asks the Board to reverse itself in a-long line of decisions, beginning with A. J. … Reviewed by the Board. Judgment will be entered for the respondent.

Selby Equity Union Exchange v. Commissioner

12 B.T.A. 1383 · United States Board of Tax Appeals · Jul 17, 1928

SELBY EQUITY UNION EXCHANGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Selby Equity Union Exchange v. Commissioner Docket No. 13133. … He shall be a member of the Board of directors. Sec. 3. - Bond.

Consorzio Veneziano di Armamento, etc. v. Commissioner

21 B.T.A. 984 · United States Board of Tax Appeals · Dec 30, 1930

Bailey v. Drexel Furniture Co., 259 U. S. 20 ; Caminetti v. United States, 242 U. S. 470 ; De Ganay v. Lederer, 250 U. S. 376 ; Danciger v. Cooley, 248 U. S. 319 . … Reviewed by the Board. Judgment will be entered for the petitioner.

Keeler Brass Co. v. Commissioner

10 B.T.A. 3 · United States Board of Tax Appeals · Jan 19, 1928

AND KEELER REALTY CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Keeler Brass Co. v. Commissioner Docket No. 6218. … A notice of deficiency was sent to petitioners by registered mail before said date (on June 19, 1925) and an appeal was filed with this *4 Board.

Forest Glen Creamery Co. v. Commissioner

33 B.T.A. 564 · United States Board of Tax Appeals · Nov 26, 1935

FOREST GLEN CREAMERY COMPANY, PETITIONER, ET AL., 1 v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Forest Glen Creamery Co. v. Commissioner Docket Nos. 51833, 64637-64639, 64653-64655. … Such *742 is not only the clear meaning of the subdivision, but has been the constant holding of the Board since its decisions in , and .

Fox River Paper Co. v. Commissioner

28 B.T.A. 1184 · United States Board of Tax Appeals · Aug 22, 1933

The Board has held, in Reuben H. Donnelley Corp., 26 B.T.A. 107 ; I. G. … Parma Co., 18 B.T.A. 429 ; Winter Garden, Inc., 10 B.T.A. 71 ; Peoples Ice & Cold Storage Co., 10 B.T.A. 16 ; Union Bed & Spring Co. v. Commissioner, 39 Fed. (2d) 383; Wheeling Tile Co. v.

Taylor Bros. v. Commissioner

9 B.T.A. 877 · United States Board of Tax Appeals · Dec 27, 1927

TAYLOR BROTHERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Taylor Bros. v. Commissioner Docket No. 9021. … Reviewed by the Board. Judgment dismissing the proceedings will be entered. SMITH and TRUSSELL dissent.

Sturgess v. Commissioner

2 B.T.A. 69 · United States Board of Tax Appeals · Jun 15, 1925

Sturgess v. Commissioner Docket No. 2279. United States Board of Tax Appeals 2 B.T.A. 69 ; 1925 BTA LEXIS 2562 ; June 15, 1925 , Decided Submitted May 19, 1925 . *2562 1. … Counsel for the Commissioner objected to the acceptance of the ex parte appraisal report as evidence, and his objection was sustained by the Board.

Kasch v. Commissioner

25 B.T.A. 284 · United States Board of Tax Appeals · Jan 21, 1932

Weatherford v. McFaddin, 51 S. W. 548 ; Peck v. Cain, 63 S. W. 117 : and Brown v. Bank, 88 Texas 265 . … See Granrud v. Rea, 59 S. W. 841 ; Duveneck v. Kutzer, 43 S. W. 541 ; and Washington v. Washington, 31 S. W. 88 .

Melrose Granite Co. v. Commissioner

2 B.T.A. 113 · United States Board of Tax Appeals · Jun 23, 1925

Melrose Granite Co. v. Commissioner Docket No. 1594. … V. Spezia 30 Mike Schomer 10 Joseph Lauer 10 Henry Gummerum 5 James Reed 10 William Wagner 10 *2534 3. William J. Bohmer, John Luckemeyer, and Henry C.

Anderson v. Commissioner

30 B.T.A. 597 · United States Board of Tax Appeals · May 1, 1934

Alexander v. King, 46 Fed.(2d) 235 . Reviewed by the Board. Judgment will be entered under Rule 50. TRAMMELL concurs in the result. BLACK BLACK, dissenting: I am unable to agree that Burnet v. … The Harmel case was carried to the United States Supreme Court and that Court reversed the Circuit Court and affirmed the Board. Burnet v. Harmel, supra.

Appeals of Levy

2 B.T.A. 361 · United States Board of Tax Appeals · Jul 14, 1925

Ivins: The taxpayers’ material contentions being directly in point, the appeals are denied upon authority of the decision of the Supreme Court in Duffy v. Central R. R. Co. of New Jersey, 268 U. … S. 55 , and of this Board’s decisions in the Appeal of the National City Bank of Seattle, 1 B. T. A. 139, and Appeal of Simmons & Ham *363 mond Mfg. Co., 1 B. T. A. 803.

San Jacinto Life Ins. Co. v. Commissioner

31 B.T.A. 397 · United States Board of Tax Appeals · Oct 23, 1934

In Rockford Life Insurance Co. v. Commissioner, 292 U. … Helvering v. Independent Life Insurance Co., supra; Rockford Life Insurance Co. v. Commissioner, supra.

Bowman v. Commissioner

16 B.T.A. 1157 · United States Board of Tax Appeals · Jun 27, 1929

Ould v. Washington Hospital, 95 U. S. 303 ; Lederer v. Stockton, 260 U. S. 3 . … Reviewed by the Board. Judgment will be entered under Rule SO.

Bancitaly Corp. v. Commissioner

34 B.T.A. 494 · United States Board of Tax Appeals · Apr 30, 1936

Weiss v. Steam, 265 U. S. 242 . … The court answered it as follows: The Board of Tax Appeals held the contrary in von Gunten v.

Richter v. Commissioner

46 B.T.A. 724 · United States Board of Tax Appeals · Mar 19, 1942

RICHTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Richter v. Commissioner Docket No. 92208. … Helvering v. Clifford, 309 U.S. 331 , followed. Douglas L. Hatch, Esq., for the petitioner. John W. Smith, Esq., for the respondent.

C. H. Spitzner & Son, Inc. v. Commissioner

37 B.T.A. 511 · United States Board of Tax Appeals · Mar 22, 1938

United Business Corporation of America v. Commissioner, supra. … Reviewed by the Board. Decision will te entered for the petitioner.

Morton v. Commissioner

38 B.T.A. 1270 · United States Board of Tax Appeals · Dec 2, 1938

Commissioner, 47 Fed. (2d) 695; Olds & Whipple, Inc. v. Commissioner, 75 Fed. (2d) 272; Benjamin v. Commissioner, 70 Fed. (2d) 719; Jarvis v. Heiner, 39 Fed. (2d) 361; De Loss v. … De Loss v. Commissioner, supra, at 803 . Cf. Squier v. Commissioner, supra; Monmouth Plumbing Supply Co. v. United States, 4 Fed. Supp. 349.