Case law

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.

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.

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.

Diescher v. Commissioner

36 B.T.A. 732 · United States Board of Tax Appeals · Oct 26, 1937

Thus, under either the decision of the Board in United Carbon Co., supra, or the opinion of the Circuit Court of Appeals for the Fourth Circuit, supra, reversing that decision of the Board, “the stock and securities received … Diescher Reviewed by the Board. Judgment will be entered under Rule 50. SEC. 112.

Epstein v. Commissioner

1 B.T.A. 447 · United States Board of Tax Appeals · Jan 30, 1925

Epstein v. Commissioner Docket No. 774. United States Board of Tax Appeals 1 B.T.A. 447 ; 1925 BTA LEXIS 2921 ; January 30, 1925 , decided Submitted January 22, 1925 . *2921 Henry Brach, C.P.A., for the taxpayer. … The Board determines that the deficiency for the year 1920 is $120.81.

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.

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.

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.

Goldstine v. Commissioner

33 B.T.A. 173 · United States Board of Tax Appeals · Oct 10, 1935

It is doubtful if we should so hold, in the face of the well reasoned decision by the Seventh Circuit in the case of Lyons v. Reinecke, 10 Fed. (2d) 3. … The mere fact that he received compensation from the board is not sufficient.

Enterprise Cigar Co. v. Commissioner

8 B.T.A. 952 · United States Board of Tax Appeals · Oct 24, 1927

ENTERPRISE CIGAR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Enterprise Cigar Co. v. Commissioner Docket No. 8192. … and the date of final decision by said Board.

American Fork & Hoe Co. v. Commissioner

33 B.T.A. 1139 · United States Board of Tax Appeals · Feb 20, 1936

Since the hearing in this case, however, the Board’s decision in the cited case was reversed by the Circuit Court of Appeals for the Second Circuit (Commissioner v. … Commissioner v. Liberty Bank & Trust Co., 59 Fed. (2d) 320; Allic M. Turbeville, 31 B. T. A. 283; Ross v. Commissioner, 72 Fed. (2d) 122, reversing Frank P. Ross, 27 B. T. A. 1062; Henry R. Huntting, 32 B. T. A. 495.

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.

Richter v. Commissioner

16 B.T.A. 936 · United States Board of Tax Appeals · Jun 6, 1929

KATHARINA RICHTER, EXECUTRIX, ESTATE OF JACOB RICHTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Richter v. Commissioner Docket No. 21252. … United States Board of Tax Appeals 16 B.T.A. 936 ; 1929 BTA LEXIS 2487 ; June 6, 1929 , Promulgated *2487 Katharina Richter for the petitioner. L. S. Pendleton, Esq., for the respondent. LITTLETON *936 OPINION.

W. H. Reisner Mfg. Co. v. Commissioner

13 B.T.A. 841 · United States Board of Tax Appeals · Oct 9, 1928

Sometime in December, 1920, two new directors were elected to the board of directors of petitioner and on December 20,1920, a directors’ meeting was held at which a resolution was passed providing that all the material and … In the case of United States v.

Hughes v. Commissioner

32 B.T.A. 1248 · United States Board of Tax Appeals · Aug 23, 1935

Some of the members of the Board were of the opinion in C. B. … On petition for review, filed by Little, the United States Circuit Court of Appeals for the Eighth Circuit, in Little v.

Jahncke Service, Inc. v. Commissioner

20 B.T.A. 837 · United States Board of Tax Appeals · Sep 16, 1930

erred in permitting the respondent to file an amendment to his answer, and (3) if the Board did not err in so doing, whether the Board having determined the tax liability of the Shipbuilding Co. after hearing duly had on … Reviewed by the Board. Judgment will he entered under Rule 50.

Bank of N.Y. & Trust Co. v. Commissioner

21 B.T.A. 197 · United States Board of Tax Appeals · Nov 5, 1930

Y. 288 ; Manning v. Board of Tax Commissioners, 40 E. I. 400; In re Murphy Estate, 102 Cal. 740 , and others. … Reviewed by the Board'. Judgment will be entered, wider Bule 50. MuRdock concurs in the result only.

Stone v. Commissioner

38 B.T.A. 51 · United States Board of Tax Appeals · Jul 13, 1938

The Second Circuit Court of Appeals has since that time decided, per curiam, Brooks v. Commissioner, 87 Fed. (2d) 1000, affirming the Board on the authority of Helvering v. St. Louis Union Trust Co., supra. … Bingham v. United States, 296 U. S. 211 ; Becker v. St. Louis Union Trust Co., 296 U. S. 48 ; Bullard v. Commissioner, 90 Fed. (2d) 144 (cf. Welch v. Hassett , 90 Fed. (2d) 833); Walker v.

Chapin v. Commissioner

33 B.T.A. 688 · United States Board of Tax Appeals · Dec 11, 1935

Pursuant to authority granted by resolution of the board of directors of the building corporation on November 18, 1927, the ten original stockholders sold and transferred to Iver Lawson and E. A. … In affirming a decision of the Board involving a comparable question of law, the Circuit Court of Appeals for the Tenth Circuit, in Newman v. Commissioner, 40 Fed. (2d) 225; certiorari denied, 282 U.