Case law

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.]

Gay v. Commissioner

31 B.T.A. 580 · United States Board of Tax Appeals · Nov 14, 1934

GAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. E. C. GAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. H. WILLIAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. … BEASLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gay v. Commissioner Docket Nos. 58787-9, 60061.

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.

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.

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.

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.

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%

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.

Shallat v. Glander

48 Ohio Law. Abs. 148 · United States Board of Tax Appeals · Feb 11, 1947

The following is held in the case of Board of Education v Boehm, 102 Oh St 292, 131 N. … . *155 In view of the foregoing, the Board finds that said Rule 151 is valid to the extent that it is challenged, and since it is agreed that the assessment in question was made in accordance with that rule the Board finds

Northern Fire Apparatus Co. v. Commissioner

11 B.T.A. 355 · United States Board of Tax Appeals · Apr 2, 1928

See Booth v. Union Fiber Co., 162 N. W. 677 . … Boards of directors are presumed to know those differences and when such board issues certificates, the name or designation given such certificates by the board of directors should be given effect, unless there is convincing

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.

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 * * *.

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.

McFetridge v. Commissioner

9 B.T.A. 763 · United States Board of Tax Appeals · Dec 22, 1927

MCFETRIDGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McFetridge v. Commissioner Docket No. 11209. … Accordingly, the decision of the questions involved in this proceeding is governed by the Board's decision therein. Reviewed by the Board. The deficiency for 1924 is $442.72. Judgment will be entered accordingly.

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.

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 .

Sphar Brick Co. v. Commissioner

2 B.T.A. 946 · United States Board of Tax Appeals · Oct 21, 1925

It was stipulated that, for the purposes of this appeal, the July 1, 1912, value, as determined by the Board for invested capital purposes, and the March 1, 1913, value, for depreciation and depletion purposes, should be … As a plant for the manufacture of pressed brick it v?as of exceedingly doubtful value.

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.