Case law

Ulman v. Commissioner

46 B.T.A. 517 · United States Board of Tax Appeals · Mar 10, 1942

A. 160; Prairie Oil & Gas Co. v. Motter, 66 Red. (2d) 309; West Texas Refining & Development Co. v. Commissioner, 68 Red. (2d) 77, affirming 25 B. T. A. 1254; Ahles Realty Corporation v. … S. 200 ; First Seattle Dexter Horton National Bank v. Commissioner, 77 Fed. (2d) 45, affirming 27 B. T. A. 1242; Bassick v. Commissioner, 85 Red. (2d) 8; certiorari denied, 299 U. S. 592 , affirming 30 B. T.

Estate of Ulman v. Commissioner

46 B.T.A. 517 · United States Board of Tax Appeals · Mar 10, 1942

A. 160; Prairie Oil & Gas Co. v. Motter, 66 Red. (2d) 309; West Texas Refining & Development Co. v. Commissioner, 68 Red. (2d) 77, affirming 25 B. T. A. 1254; Ahles Realty Corporation v. … S. 200 ; First Seattle Dexter Horton National Bank v. Commissioner, 77 Fed. (2d) 45, affirming 27 B. T. A. 1242; Bassick v. Commissioner, 85 Red. (2d) 8; certiorari denied, 299 U. S. 592 , affirming 30 B. T.

Newell v. Commissioner

17 B.T.A. 93 · United States Board of Tax Appeals · Aug 6, 1929

In the former, we distinguished between a transfer or assignment of income derived from a partnership as in Mitchell v. Bowers, 15 Fed. (2d) 287, and a transfer of the partnership interest itself. *97 In B. M. … In Commissioner v. Barnes, 30 Fed. (2d) 289, the Circuit Court of Appeals, Third Circuit, affirmed the decision of this Board, 7 B. T.

Williamson v. Commissioner

17 B.T.A. 1112 · United States Board of Tax Appeals · Oct 29, 1929

In view of our conclusion as to the facts, we think the case comes within the principle set out in the case of Laemmle v. … Reviewed by the Board. Judgment will he entered for the respondent.

McGrew v. Commissioner

46 B.T.A. 623 · United States Board of Tax Appeals · Mar 13, 1942

Fox v. Rothensies (C. C. A., 3d Cir.), 115 Fed. (2d) 42. … Williams v. Williams, supra.

Davis & Shaw Furniture Co. v. Commissioner

6 B.T.A. 705 · United States Board of Tax Appeals · Apr 5, 1927

DAVIS & SHAW FURNITURE CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Davis & Shaw Furniture Co. v. Commissioner Docket No. 801. … The respondent has moved to dismiss the appeal as to 1918 and 1919 on the ground that no deficiencies for those years having been determined, the Board is without jurisdition.

In re Cleveland Memorial Medical Foundation

54 Ohio Law. Abs. 88 · United States Board of Tax Appeals · Apr 23, 1948

It nowhere therein attempted to withhold from the Board of Tax Appeals that jurisdiction which it theretofore possessed. In State, ex rel. Methodist Book Concern v. Guckenberger, Aud., 133 Oh St, 27, 10 N. … revising the list of exempted property in any county; * * *.” *93 In Wehrle Foundation v.

Stanton Corp. v. Commissioner

44 B.T.A. 56 · United States Board of Tax Appeals · Apr 4, 1941

Inc. v. Commissioner, supra, the court in affirming the Board, among other things, said: * * * The only active business that the corporation engaged in was that in.which it earned the commissions. … In Helvering v.

Hallenbeck v. Commissioner

10 B.T.A. 1034 · United States Board of Tax Appeals · Feb 27, 1928

In the circumstances of this case, as disclosed by the record, and in view of the decisions rendered by this Board and by the Supreme Court of the United States bearing on the subject, we do not deem any discussion necessary … Matter of Home Trust Co. v. Law, 204 App. Div. (N. Y.) 590; affd. 236 N. Y. 607 ; 142 N. E. 303 ; New York Trust Co. v. Eisner, 256 U. S. 345 ; United States v. Woodward, 256 U. S. 632 ; Keith v. Johnson, 271 U.

National Prods. Co. v. Commissioner

11 B.T.A. 511 · United States Board of Tax Appeals · Apr 11, 1928

NATIONAL PRODUCTS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. National Prods. Co. v. Commissioner Docket No. 12120. … The question is therefore presented whether the petitioner's invested capital for 1918 should be reduced by the amount of the deficiency for 1917 *3799 found by this Board to have been outlawed.

Musser v. Commissioner

2 B.T.A. 1031 · United States Board of Tax Appeals · Oct 27, 1925

The taxpayer, relying upon the decisions of the Supreme Court in Weiss v. Stearn, 265 U. S. 242 ; United States v. Phellis, 257 U. S. 156 ; Rockefeller v. United States, 257 U. S. 176 ; and Cullinan v. Walker, 262 U. … In United States v. Phellis , in Rockefeller v. United States and in Cullinan v.

A. Garside & Sons v. Commissioner

18 B.T.A. 915 · United States Board of Tax Appeals · Jan 24, 1930

GARSIDE & SONS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. Garside & Sons v. Commissioner Docket No. 19284. … On August 13, 1926, petitioner filed its petition with the Board.

Neal v. Commissioner

40 B.T.A. 1033 · United States Board of Tax Appeals · Dec 7, 1939

Langford Investment Co. v. Commissioner, 77 Fed. (2d) 468; McGinley v. Commissioner, 80 Fed. (2d) 692; State Savings Loan & Trust Co. v. Commissioner, 63 Fed. (2d) 482; Huntington National Bank v. … In McGinley v.

L. Hyman & Co. v. Commissioner

21 B.T.A. 159 · United States Board of Tax Appeals · Nov 3, 1930

People v. Preston, 140 N. Y. 549 ; 35 N. E. 979 . … When the corporation petitioner as proponent before the Board makes such a claim, the burden is upon-it not only to prove that the amounts paid are reasonable as salaries, Botany Mills v.

Southwestern Ice & Cold Storage Co. v. Commissioner

27 B.T.A. 190 · United States Board of Tax Appeals · Nov 30, 1932

In that case the court held, reversing the Board (Remington Rand, Inc., 11 B. T. … See also United Publishers’ Corp. v. Anderson, 42 Fed. (2d) 781; Wilmington Steamboat Co. v. Sturgess, 52 Fed. (2d) 210; affd., 55 Fed. (2d) 831; American Printing Co. v.

Hoffmann v. Commissioner

14 B.T.A. 1364 · United States Board of Tax Appeals · Jan 17, 1929

LOUIS HOFFMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hoffmann v. Commissioner Docket No. 11922. … the date of final decision by said Board.

Elkhorn Coal Co. v. Commissioner

34 B.T.A. 845 · United States Board of Tax Appeals · Jul 30, 1936

Since the decisions of the Supreme Court in Gregory v. Helvering, 293 U. S. 465 ; Helvering v. Minnesota Tea Co., 296 U. S. 378 ; Helvering v. Watts, 296 U. S. 387 , and Nelson Co. v. Helvering, 296 U. … See also Helvering v. Winston Brothers Co., 76 Fed. (2d) 381; Western Industries Co. v. Helvering, 82 Fed. (2d) 461; Chisholm v. Commissioner, 79 Fed. (2d) 14, and Bremer v. White, 10 Fed. Supp. 9.

Prophylactic Brush Co. v. Commissioner

25 B.T.A. 676 · United States Board of Tax Appeals · Feb 29, 1932

Petitioners cite Boggs & Buhl v. Commissioner, 34 Fed. (2d) 859, and Bonwit Teller & Co. v. … See also Am-plus Storage Battery Co. v. Commissioner, 35 Fed. (2d) 167; Anchor Co. v. Commissioner, 42 Fed. (2d) 99; Tracy v. Commissioner, 53 Fed. (2d) 575.

Warren Telephone Co. v. Commissioner

43 B.T.A. 451 · United States Board of Tax Appeals · Jan 30, 1941

S. 46 , and Crane-Johnson Co. v. Helvering, 311 U. S. 54 . … Beviewed by the Board. Decision will be entered wider Rule 50. There is no reason to assume that indenture or order was concerned with an accumulated deficit.

Beall v. Commissioner

39 B.T.A. 168 · United States Board of Tax Appeals · Jan 24, 1939

BEALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THOMAS P. KEARNS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THOMAS M. GREGORY, PETITIONER, v. … Beall v. Commissioner Docket Nos. 90893, 90894, 90895.