Case law

Leamington Hotel Co. v. Commissioner

26 B.T.A. 1004 · United States Board of Tax Appeals · Sep 16, 1932

Martin County v. Drake, 40 Minn. 137 ; 41 N. W. 942 ; State v. Bellin, 79 Minn. 131 ; 81 N. W. 763 ; and State v. Northwestern Telephone Exchange Co., 80 Minn. 17 ; 82 N. W. 1090 . In Martin County v. … Brown Co., 8 B. T. A. 112; and Arcade Department Store, Inc., 18 B. T. A. 1172. The amount accrued by petitioner for water service was an estimate.

Pennock v. Commissioner

25 B.T.A. 1331 · United States Board of Tax Appeals · Apr 29, 1932

Brown et al., 18 B. T. A. 859. “ It is immaterial whether the Commissioner proceeded upon the wrong theory in determining the deficiencies. … Altschul Tobacco Co. v. Commissioner, 42 Fed. (2d) 609.

Keitel v. Commissioner

15 B.T.A. 903 · United States Board of Tax Appeals · Mar 18, 1929

See State v. Welsh, 175 Mo. App. 303 ; 162 S. W. 637 ; Landers Investment Co. v. Brown (Supreme Court of Missouri), 254 S. W. 14 . … Such has been the consistent holding of the Board since its decision in Grosvenor Atterbury, 1 B. T. A. 169.

Barde Steel Products Corp. v. Commissioner

14 B.T.A. 209 · United States Board of Tax Appeals · Nov 14, 1928

Brown Lumber Co., 9 B. T. A. 719. … We think the question raised is governed by the rule applied in Brown Lumber Go., supra, in which this Board excluded goods from closing inventory because title had not passed.

Gossett v. Commissioner

22 B.T.A. 1279 · United States Board of Tax Appeals · Apr 23, 1931

GOSSETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SALLIE BROWN GOSSETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gossett v. Commissioner Docket Nos. 43038, 43049. … Gossett deficiencies of $302.99 and $595.15 in income taxes for 1925 and 1926, respectively, and against Sallie Brown Gossett a deficiency of $1,789.49 for 1926.

W. C. Mitchell Co. v. Commissioner

27 B.T.A. 645 · United States Board of Tax Appeals · Jan 31, 1933

Hormel Co. v. … In United Cigarette Machinery Co. v.

Hubbell v. Commissioner

14 B.T.A. 1040 · United States Board of Tax Appeals · Jan 8, 1929

A. 171; Levering v. Commissioner, 5 B. T. A. 616; Alexander 3. Browne, 3 B. T. A. 826; Samuel V. Woods, 5 B. T. A. 413; Fred W. Warner, 5 B. T. A. 963; George M. Cohan, 11 B. T. A. 743. … Reviewed by the Board. Decision will be entered wnder Rule 50. MillieeN concurs in the result.

Bronson v. Commissioner

7 B.T.A. 127 · United States Board of Tax Appeals · May 27, 1927

Browning Coleman Moore, Executrix, 5 B. T. A. 255; William W. Mead, et al., Executors, 6 B. T. A. 752. … The Board is of the opinion that the amount of $60,000 claimed was a proper deduction from the value of the gross estate in determining the net estate for the purpose of tax, and that the Commissioner erred in not allowing

Bamberg Cotton Mills Co. v. Commissioner

8 B.T.A. 1236 · United States Board of Tax Appeals · Nov 5, 1927

In the case Kemp v. … Reviewed by the Board. Judgment will be entered for the petitioner.

Walker v. Commissioner

27 B.T.A. 829 · United States Board of Tax Appeals · Feb 28, 1933

See also Brown & Sons Lumber Co. v. Burnet, 282 U. S. 283 . … In Lynch v. Turrish, 247 U.

Girard Trust Co. v. Commissioner

32 B.T.A. 926 · United States Board of Tax Appeals · Jul 12, 1935

Brown, Executrix, 26 B. T. A. 901; affd., 69 Fed. (2d) 602; Harry A. Koch, 26 B. T. A. 1025; Annie Watts Hill, 27 B. T. A. 73; affd., 66 Fed. (2d) 45; Henry B. Babson, 27 B. T. … Eeviewed by the Board. Decision will be entered under Bule 50.

Bingham v. Commissioner

27 B.T.A. 186 · United States Board of Tax Appeals · Nov 29, 1932

Campbell v. Wright, 118 N. Y. 594 ; 23 N. E. 914 ; Rosenthal v. Brown, 247 N. Y. 479 ; 160 N. E. 921 ; Ingraham, J., in In re Mills, 139 App. Div. 54 ; 123 N. Y. S. 671. … Brown v. Carpenter, 182 App. Div. 650 ; 168 N. Y. S. 921; see S-1179,1 C. B. (1919) 60; I. T. 2187, IV-2 C. B. 25. It is in this respect unlike an ordinary sale.

Pederson v. Commissioner

14 B.T.A. 1089 · United States Board of Tax Appeals · Jan 9, 1929

L. 982; Butterfield v. Byron, 153 Mass. 517 ; 27 N. … V. Board, 14 B. T. A. 374. We have found, and both parties agree on this point, that petitioner was in receipt of income from the French contract in the amount of $96,630.50.

American Ry. Co. v. Commissioner

30 B.T.A. 939 · United States Board of Tax Appeals · Jun 19, 1934

No appeal from this determination was filed with the Board. … Florsheim Brothers Dry Goods Co. v. United States, 280 U.S. 453, 464 ; Stange v. United States, 282 U.S. 270, 276 ; Aiken v. Burnet, 282 U.S. 277 ; Brown & Sons Lumber Co. v. Burnet, 282 U.S. 283 ; Burnet v. Chicago Ry.

Shults Bread Co. v. Commissioner

10 B.T.A. 268 · United States Board of Tax Appeals · Jan 26, 1928

the Board in its discretion. … Poulney v. LaFayette, 12 Pet. 472 , 9 L. Ed. 1161 ; U. S. v. Breitling, 20 How. 252 , 15 L. Ed. 900 ; Hunnicutt v. Peyton, 102 U. S. 333, 353 , 25 L. Ed. 113 ; Abbott v. Brown, 241 U. S. 606 , 36 S. Ct. 689 , 60 L.

Mobile Bar Pilots Ass'n v. Commissioner

35 B.T.A. 12 · United States Board of Tax Appeals · Nov 3, 1936

S. 344 ; Helvering v. Coleman-Gilbert Associates, 296 U. S. 369 ; Swanson v. Commissioner, 296 U. S. 362 ; and Helvering v. Combs, 296 U. S. 365 . Cf. Ora L. Pelton, Sr., et al., Trustees, 32 B. T. … Brown & Haley, 21 B. T. A. 752; Model Dairy, Inc., 13 B. T. A. 545.

United Metal Spinning Co. v. Commissioner

2 B.T.A. 520 · United States Board of Tax Appeals · Sep 8, 1925

United Metal Spinning Co. v. Commissioner Docket No. 1138. … United States Board of Tax Appeals 2 B.T.A. 520 ; 1925 BTA LEXIS 2372 ; September 8, 1925 , Decided Submitted May 25, 1925 . *2372 During the year 1919 the United Metal Spinning Co., Inc., owned 66 2/3 per cent of the stock

Montague, Miles & Co. v. Commissioner

38 B.T.A. 144 · United States Board of Tax Appeals · Jul 22, 1938

Brown, 36 B. T. A. 178, 184. … S. 14 ; Ardsley Club v. Durey, 40 Fed. (2d) 293. Reviewed by the Board. Decision will be entered for the petitioner. OppeR dissents. SEC. 351. surtax ON PERSONAL HOLDING COMPANIES.

United Light & Power Co. v. Commissioner

38 B.T.A. 477 · United States Board of Tax Appeals · Sep 8, 1938

THE UNITED LIGHT AND POWER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. United Light & Power Co. v. Commissioner Docket No. 77404. … The most recent court and Board decisions support this contention of the Commissioner.

New York, Chicago & St. Louis R.R. v. Commissioner

23 B.T.A. 177 · United States Board of Tax Appeals · May 13, 1931

Co. v. United States, 53 Ct. Cls. 41; Baldwin Locomotive Works v. … Cleveland Railway Co. v. Commissioner, 36 Fed. (2d) 347, affirming 10 B. T. A. 310; Jacob F. Brown, 18 B. T. A. 859; Brooklyn Union Gas Co., 22 B. T. A. 507; cf. Lucas v. American Code Co., 280 U. S. 445 .