Case law

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.

Equitable Trust Co. v. Commissioner

1 B.T.A. 565 · United States Board of Tax Appeals · Feb 10, 1925

Equitable Trust Co. v. Commissioner Docket No. 1116. United States Board of Tax Appeals 1 B.T.A. 565 ; 1925 BTA LEXIS 2874 ; February 10, 1925 , decided Submitted February 5, 1925 . *2874 W. … At the hearing counsel presented a stipulation by which the parties agreed that the Board shall determine the deficiency in the sum of $60.27, upon which the Board hereby makes the following DECISION.

Mt. Vernon Car Manufacturing 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.

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.

Dunigan v. Commissioner

23 B.T.A. 418 · United States Board of Tax Appeals · May 27, 1931

V-2, 109) is overruled in so far as it holds that the profit derived from the sale of real property owned by real estate dealers (and held for more than two years) does not constitute capital gain within the meaning of section … Reviewed by the Board. Decision will be entered under Rule 50. Smith, Steknhagen, and Matthews dissent.

Cohn v. Commissioner

7 B.T.A. 1064 · United States Board of Tax Appeals · Aug 9, 1927

Cohn v. Commissioner Docket No. 1566. … The evidence submitted is insufficient to enable the Board to determine whether the Commissioner's determination of the value is erroneous.

Miller v. Commissioner

45 B.T.A. 292 · United States Board of Tax Appeals · Oct 8, 1941

Black : In support of his contention that the Board should allow the full amount of his claimed loss of $20,000, the petitioner- cites City Builders Finance Co., 21 B. T. A. 800, and Peabody Coal Co. v. … To the same effect as was our decision in City Builders Finance Co., supra, was the decision of the Court of Claims in Peabody Coal Co. v.

874 Park Ave. Corp. v. Commissioner

23 B.T.A. 400 · United States Board of Tax Appeals · May 26, 1931

874 PARK AVENUE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. 874 Park Ave. Corp. v. Commissioner Docket No. 30832. … This Board has taken the same view.

Iverson v. Commissioner

29 B.T.A. 863 · United States Board of Tax Appeals · Jan 23, 1934

Howland v. … Reviewed by the Board. Decision for the respondent for the aonount of the deficiencies %oithout penalty will he entered.

McLean v. Commissioner

44 B.T.A. 820 · United States Board of Tax Appeals · Jun 25, 1941

MCLEAN, JR., TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McLean v. Commissioner Docket No. 101688. … In a resolution of December 29, 1938, the board provided for another distribution of securities, of the book value of $134,489.06.

McDonald v. Evatt

42 Ohio Law. Abs. 524 · United States Board of Tax Appeals · Jul 1, 1945

Evatt, 140 Oh St 346, and by the decision of the Board of Tax Appeals in the case of Fisher v. Evatt, 28 O. O. 34. … See Harker v Evatt, supra.”

Lihue Plantation Co. v. Commissioner

2 B.T.A. 740 · United States Board of Tax Appeals · Sep 30, 1925

Lihue Plantation Co. v. Commissioner Docket No. 38. United States Board of Tax Appeals 2 B.T.A. 740 ; 1925 BTA LEXIS 2303 ; September 30, 1925 , Decided Submitted July 8, 1925 . *2303 1. … At the conclusion of the memorandum, the advisory tax board also suggests that the amounts then in question might not be deductible in any year.

J. Chr. G. Hupfel Co. v. Commissioner

9 B.T.A. 944 · United States Board of Tax Appeals · Dec 28, 1927

In respect to the second issue, the Board has followed the rule laid down by the United States Circuit Court of Appeals in the case of Red Wing Malting Co. v. … Reviewed by the Board. Judgment will be entered upon 15 dags’ notice, pursuant to Rule 50.

Farmers' Loan & Trust Co. v. Commissioner

3 B.T.A. 884 · United States Board of Tax Appeals · Feb 18, 1926

Both the courts amd the Board have held otherwise. Keith v. Johnson, 3 Fed. (2d) 361; Farmers' Loan & Trust Co. v. United States, 9 Fed. (2d) 688; Appeal of Edgar Munson, 3 B. T.

Sneath Glass Co. v. Commissioner

14 B.T.A. 705 · United States Board of Tax Appeals · Dec 13, 1928

SNEATH GLASS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sneath Glass Co. v. Commissioner Docket No. 14285. … We find no action by petitioner's board of directors which places any value upon the patents.

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.

Shipley School v. Commissioner

4 B.T.A. 239 · United States Board of Tax Appeals · Jun 25, 1926

Shipley School v. Commissioner Docket No. 6494. … During the year ended June 30, 1920, the petitioner had 78 boarding pupils and 125 day pupils.

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.

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.

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).