Case law

Halliwell v. Commissioner

44 B.T.A. 740 · United States Board of Tax Appeals · Jun 18, 1941

Compare Helvering v. Fuller, 310 U. S. 69 , with Douglas v. Willcuts, 296 U. S. 1 ; Helvering v. Leonard, 310 U. S. 80 ; Alsop v. Commissioner, 92 Fed. (2d) 148; certiorari denied, 302 U. S. 767 ; Glendinning v. … The Board held that the taxpayer did not realize taxable gain on the transfer of the 5,200 shares of stock. Its decision was based on two grounds.

Farr v. Commissioner

3 B.T.A. 110 · United States Board of Tax Appeals · Nov 24, 1925

Farr v. Commissioner Docket No. 4392. … The minutes of the meeting of the board of directors of September 18, 1918, contain the following: The Comptroller then submitted to the Board a statement as attached to these minutes, showing a balance of $31,836.43 due

Appeal of Mortenson

3 B.T.A. 300 · United States Board of Tax Appeals · Jan 14, 1926

Aetna Insurance Co. v. Kennedy, 161 Ala. 600 ; 50 So. 73 . In the case of Riggs v. Commercial Mutual Insurance Co., 125 N. Y. 7 ; 25 N. … On reference to the Board, Green, Lansdon, Love, Littleton, Moeeis, and Smith dissent.

United States Trust Co. v. Commissioner

9 B.T.A. 514 · United States Board of Tax Appeals · Dec 9, 1927

letter of August 8, 1925, was a deficiency letter and alleged that since the enactment of the Revenue Act of 1924, there has been no determination of a deficiency within the meaning of that Act, and that consequently this Board … A. v. Davis, 264 U. S. 47 . Reviewed by the Board. Judgment will be entered on notice of 15 days, under Rule 50.

New York Talking Mach. Co. v. Commissioner

13 B.T.A. 154 · United States Board of Tax Appeals · Aug 1, 1928

V. Greene Co., 5 B. T. A. 442. In that case the Board allowed the deduction from gross income of compensation paid to Greene in 1919 of $235,138.75. … Reviewed by the Board. Judgment will he entered under Bule 50.

Liberty Baking Co. v. Commissioner

6 B.T.A. 1270 · United States Board of Tax Appeals · May 10, 1927

LIBERTY BAKING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Liberty Baking Co. v. Commissioner Docket No. 6781. … United States Board of Tax Appeals 6 B.T.A. 1270 ; 1927 BTA LEXIS 3296 ; May 10, 1927 , Promulgated *3296 1.

Gillette v. Commissioner

46 B.T.A. 573 · United States Board of Tax Appeals · Mar 11, 1942

Alsop v. Commissioner, 92 Fed. (2d) 148; certiorari denied, 302 U. S. 767 ; Glendinning v. Commissioner, 97 Fed. (2d) 51; Weir v. Commissioner, 109 Fed. (2d) 996; certiorari denied, 310 U. S. 637 ; Helvering v. … A. 1131, will not be followed hereafter by the Board. Reviewed by the Board. Decision will be entered under Pule SO in Docket No. 101¡$68 {1936). Decision will be entered for the respondent in Docket No. 101,369 {1937).

M. W. S. Realty Co. v. Commissioner

21 B.T.A. 133 · United States Board of Tax Appeals · Oct 29, 1930

REALTY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. M. W. S. Realty Co. v. Commissioner Docket No. 30188. … Reviewed by the Board. Decision will be entered under Rule 50. SMITH and MURDOCK dissent.

Calumet Co. v. Commissioner

2 B.T.A. 899 · United States Board of Tax Appeals · Oct 19, 1925

Calumet Co. v. Commissioner Docket No. 3232. United States Board of Tax Appeals 2 B.T.A. 899 ; 1925 BTA LEXIS 2218 ; October 19, 1925 , Decided Submitted June 29, 1925 . *2218 1. … It is apparent from the foregoing statement that the taxpayer and its representative have completely misconceived the nature of the issue before this Board.

Mt. Vernon Car Mfg. Co. v. Commissioner

13 B.T.A. 810 · United States Board of Tax Appeals · Oct 5, 1928

It also relies upon the decision of this Board in W. C. Arthurs, 3 B. T. A. 374, where we held that the stock of the Lumber Mineral Co. was worth par on March 1, 1913. … The respondent points to this language of the statute, as interpreted by the Supreme Court of the United States in Willcuts v. Milton Dairy Co., 275 U.

Smith v. Commissioner

11 B.T.A. 301 · United States Board of Tax Appeals · Mar 29, 1928

See Dallas County Levee District No. 2 v. Looney, 207 S. W. 310 ; Dallas County Levee Improvement District No. 3 v. Ayers et al., 246 S. W. 1112 . In Caldwell Milling Co., 3 B. T. … A. 1232, the Board construed section 234 (a) (3) (c) of the Revenue Act of 1918 to mean special or local assessments as a class and as such not deductible.

Loose v. Commissioner

15 B.T.A. 169 · United States Board of Tax Appeals · Jan 31, 1929

In Nichols v. United States, 64 Ct. Cls. 241, the issue was substantially identical with that in the Frank case, the same item having been taxed as income of the estate and part of the corpus. … This issue is not presented in the instant case and the Board has heretofore indicated its concurrence with the conclusion of the Court of Claims that the same item may not be both income of an estate and also part of the

Holm v. Commissioner

13 B.T.A. 322 · United States Board of Tax Appeals · Sep 10, 1928

HOLM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Holm v. Commissioner Docket No. 4649. … in that case should govern and control the decision of the Board in this case.

East Ninth Euclid Co. v. Commissioner

26 B.T.A. 32 · United States Board of Tax Appeals · May 10, 1932

A. 1179; Western Maryland Railroad Co. v. Commissioner, 33 Fed. (2d) 895. … Reviewed by the Board. Decision will be entered for the respondent.

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.

Nippert v. Commissioner

32 B.T.A. 892 · United States Board of Tax Appeals · Jul 9, 1935

Weiss v. Wiener, 279 U. S. 333 . … Reviewed by the Board. Decision will be entered under Rule 50.

Gosiger Machine Co. v. Glander

49 Ohio Law. Abs. 571 · United States Board of Tax Appeals · Oct 20, 1947

Justice Murphy in passing on what credit instrumentalities of the Federal government were non-taxable in the case of Smith v Davis, United States Supreme Court Law. Ed. … The Board, therefore, finds that the tax commissioner erred in taxing these credits as current accounts receivable and his action in taxing same in the matter complained of is hereby reversed.

Howard v. Commissioner

19 B.T.A. 865 · United States Board of Tax Appeals · May 5, 1930

HOWARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DWIGHT HOWARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Howard v. Commissioner Docket Nos. 25749, 25750. … Reviewed by the Board. *2320 Judgment will be entered under Rule 50.

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.

Gauley Mountain Coal Co. v. Commissioner

6 B.T.A. 5 · United States Board of Tax Appeals · Feb 1, 1927

GAULEY MOUNTAIN COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gauley Mountain Coal Co. v. Commissioner Docket No. 13205. … found by the Board to be the facts in this proceeding.