Case law

Farish v. Commissioner

38 B.T.A. 638 · United States Board of Tax Appeals · Sep 28, 1938

LIBBIE RICE FARISH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. S. FARISH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Farish v. Commissioner Docket Nos. 88366, 88367. … The Board determines that W. S. Farish is liable to gift tax in 1934 for the full value of the policies transferred, upon authority of the Board's opinion in , promulgated concurrently herewith. Reviewed by the Board.

First Nat'l Bank v. Commissioner

41 B.T.A. 1299 · United States Board of Tax Appeals · May 29, 1940

Rison v. Wilkerson, 35 Tenn. (3 Sneed.) 569; Williams v. Carson et al., 68 Tenn. (9 Baxt.) 516; Nashville Trust Co. v. First National Bank, 123 Tenn. 617 , 134 S. W. 311 . … Cooper v. Wright, 110 Tenn. 214 , 75 S. W. 1049 ; Rowlett v. Rowlett, 116 Tenn. 467 , 95 S. W. 821 .

Andrews v. Commissioner

13 B.T.A. 651 · United States Board of Tax Appeals · Sep 28, 1928

CHAMBERLAIN, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Andrews v. Commissioner Docket No. 13096. … United States Board of Tax Appeals 13 B.T.A. 651 ; 1928 BTA LEXIS 3212 ; September 28, 1928 , Promulgated *3212 1. Value of certain property determined. 2.

Pringle v. Commissioner

6 B.T.A. 299 · United States Board of Tax Appeals · Feb 24, 1927

Pringle v. Commissioner Docket No. 7176. United States Board of Tax Appeals 6 B.T.A. 299 ; 1927 BTA LEXIS 3551 ; February 24, 1927 , Promulgated *3551 George M. Tuttle, Esq., for the petitioners. W. F. … See Rule 29 of the Board's Rules of Practice, April 1, 1926. In these circumstances we affirm the Commissioner's determination. Judgment will be entered for the Commissioner.

Extension Oil Co. v. Commissioner

16 B.T.A. 1028 · United States Board of Tax Appeals · Jun 12, 1929

See Baldwin v. Miller & Lux, 152 Calif. 454; 92 Pac. 1030 . … Reviewed by the Board. Judgment will he entered for the petitioner. ÁRttndell concurs in the result.

Schilling Grain Co. v. Commissioner

8 B.T.A. 1048 · United States Board of Tax Appeals · Oct 29, 1927

On July 1, 1920, V. R. … United States v. Flannery, 268 U.S. 98 ; McCaughn v. Ludington, 268 U.S. 106 . The cost of the assets was not in dispute and no issue was raised with respect thereto. Reviewed by the Board.

In re Young Mens Christian Ass'n

84 Ohio Law. Abs. 181 · United States Board of Tax Appeals · Nov 5, 1959

(Orthodox Hebrew Board of Education v. Tax Commissioner, 155 Oh St 380, overruled.)” … Jenkins et al, Board of Tax Appeals, 141 Oh *186 St 66, 69; American Committee of Rabbinical College v. Board of Tax Appeals, 148 Oh St 654.

Davis v. Commissioner

10 B.T.A. 1233 · United States Board of Tax Appeals · Mar 8, 1928

DAVIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Davis v. Commissioner Docket No. 10,299. … The Board has heretofore had similar situations under consideration in the ; ; ; ; *3925 ; and . The opinions and decisions of the Board in those cases are controlling here.

Fried v. Commissioner

31 B.T.A. 638 · United States Board of Tax Appeals · Nov 21, 1934

This is not a matter of jurisdiction, for the Board clearly has the power of review, Blair v. Oesterlem Machine Co., 275 U. … Reviewed by the Board. Decision will be entered for the resyondent. Murdock concurs in the result. [People v.

Transylvania R. Co. v. Commissioner

36 B.T.A. 333 · United States Board of Tax Appeals · Jul 16, 1937

This question has been decided by the Board, adversely to the petitioner, in Garland Coal & Mining Co., 28 B. T. A. 348; affd., Garland Coal & Mining Co. v. … Reviewed by the Board. Judgment will be entered for the respondent.

Hummel-Ross Fibre Corp. v. Commissioner

31 B.T.A. 451 · United States Board of Tax Appeals · Oct 30, 1934

A. 472; Western Maryland Railway Co. v. United States, 33 Fed. (2d) 695. The real question before us is the amount of the discount at which the petitioner’s first mortgage bonds were sold in 1925. … Reviewed by the Board. Judgment will be entered wnder Rule 50. Sec. 274. (g).

Davison v. Commissioner

20 B.T.A. 856 · United States Board of Tax Appeals · Sep 16, 1930

Stewart v. Robinson, 115 N. Y. 328 ; 22 N. E. 160 . … In that case the Board held that since the accounting period of the partnership for the year in which the partner died did not end until after the close of the calendar year for which a return was required to be filed for

Irvona Coal & Coke Co. v. Commissioner

18 B.T.A. 298 · United States Board of Tax Appeals · Nov 20, 1929

Russell v. United States, 278 U. S. 181 ; C. B. Schaffer, 12 B. T. A. 298; Edwin J. Schoettle Co., 13 B. T. A. 950; J. F. Anderson Lumber Co., 15 B. T. A. 475. … Reviewed by the Board.

Liberty Realty Corp. v. Commissioner

26 B.T.A. 1119 · United States Board of Tax Appeals · Oct 6, 1932

LIBERTY REALTY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Liberty Realty Corp. v. Commissioner Docket No. 50538. … If the Board determines under the above facts that the taxpayer may not amend its return and report its income on an installment sales basis, the Board shall find a deficiency of $683.65.

Wilkens & Lange v. Commissioner

15 B.T.A. 1183 · United States Board of Tax Appeals · Mar 30, 1929

WILKENS & LANGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wilkens & Lange v. Commissioner Docket Nos. 10649, 29037. … The Board of Trustees may fix and regulate the time and place of its meetings and a majority thereof shall constitute a quorum, and possess and exercise all powers of a full board.

North American Coal Corp. v. Commissioner

32 B.T.A. 535 · United States Board of Tax Appeals · Apr 30, 1935

A. 184, the Board stated: * * * Local statutes are not decisive of what constitutes income, Burnet v. Harmel, 287 U. S. 103 , nor what deductions may be taken. Weiss v. Wiener, 279 U. S. 333 . … Reviewed by the Board. Decision will he entered wider Rule 50.

Daly v. Commissioner

3 B.T.A. 1042 · United States Board of Tax Appeals · Mar 30, 1926

Daly v. Commissioner Docket No. 1373. … During the years 1917 and 1918 he was one of three members of its board of directors. The board of directors of said corporation held a meeting on June 12, 1917, at which Daly and D. G. Gautier were *2501 present.

Bavinger v. Commissioner

22 B.T.A. 1239 · United States Board of Tax Appeals · Apr 20, 1931

Upon authority of prior decisions of the Board we must hold that this view is correct. Harry E. Lutz, 2 B T. A. 484; John G. Paxton, 7 B. T. A. 92; Warren E. Burns et al, 11 B. T. A. 524; Burns v.

Hanify v. Commissioner

21 B.T.A. 379 · United States Board of Tax Appeals · Nov 19, 1930

REED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hanify v. Commissioner Docket No. 20996. … Reed's name is signed to the petition presented to the Board, but only as an individual, and not officially as administrator.

Hinz & Landt, Inc. v. Commissioner

8 B.T.A. 375 · United States Board of Tax Appeals · Sep 29, 1927

HINZ & LANDT, INC., OF LOS ANGELES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hinz & Landt, Inc. v. Commissioner Docket No. 7776. … The petitioner has cited several decisions of this Board as authority for its position.