Case law

California Associated Raisin Co. v. Commissioner

1 B.T.A. 1251 · United States Board of Tax Appeals · May 26, 1925

California Associated Raisin Co. v. Commissioner Docket No. 190. … United States Board of Tax Appeals 1 B.T.A. 1251 ; 1925 BTA LEXIS 2602 ; May 26, 1925 , decided Submitted March 23, 1925 . *2602 The Board will not inquire into the basis for the Commissioner's belief that jeopardy exists

P. H. Gill & Sons Forge & Machine Works v. Commissioner

7 B.T.A. 1146 · United States Board of Tax Appeals · Aug 22, 1927

GILL & SONS FORGE & MACHINE WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. P. H. Gill & Sons Forge & Machine Works v. Commissioner Docket No. 6260. … Shipping Board which had the boats. The Shipping Board received the bills and audited them, but in 1921 denied that the petitioner had a right to libel the boats.

T. G. Northwall Co. v. Commissioner

13 B.T.A. 881 · United States Board of Tax Appeals · Oct 10, 1928

Ayer v. Blair, 26 Fed. (2d) 547. The record is not clear as to petitioner’s position with regard to the second issue. In the petition the amount is claimed as a deduction for actual depreciation sustained. … Reviewed by the Board. Decision will he entered for the resfondent.

Jones v. Commissioner

17 B.T.A. 1131 · United States Board of Tax Appeals · Oct 31, 1929

JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Jones v. Commissioner Docket No. 27220. … He attended the weekly meetings of the board of supervisors, which were often held in his office, advising the board on all legal questions.

Sale v. Commissioner

35 B.T.A. 938 · United States Board of Tax Appeals · Apr 23, 1937

Hadden v. Commissioner, 49 Ned. (2d) 709. … Helvering v. Canfield, 291 U. S. 163 , which settled the question in so far as earned surplus on March 1, 1513, is concerned.

Thomas Cusack Co. v. Commissioner

17 B.T.A. 1105 · United States Board of Tax Appeals · Oct 28, 1929

THOMAS CUSACK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Thomas Cusack Co. v. Commissioner Docket No. 16464. … However, *1106 he did not offer any proof in support of these, his affirmative allegations, and as a result, the Board did not give him a favorable decision in this connection.

Greensboro Gas Co. v. Commissioner

30 B.T.A. 1362 · United States Board of Tax Appeals · Jul 31, 1934

See Brown v. Beacher, 120 Pa. St. 590; 15 Atl. 608 ; McElwaine’s Appeal (Pa.), 11 Atl. 453 . … In Lynch v.

W. E. Marshall & Co. v. Commissioner

1 B.T.A. 175 · United States Board of Tax Appeals · Dec 11, 1924

Marshall & Co. v. Commissioner Docket No. 164. … The case was heard upon exhibits filed and admissions made by the Commissioner, from which the Board made the following FINDINGS OF FACT. W. E.

Northern Fire Apparatus Co. v. Commissioner

11 B.T.A. 355 · United States Board of Tax Appeals · Apr 2, 1928

See Booth v. Union Fiber Co., 162 N. W. 677 . … Boards of directors are presumed to know those differences and when such board issues certificates, the name or designation given such certificates by the board of directors should be given effect, unless there is convincing

Fischman v. Commissioner

2 B.T.A. 717 · United States Board of Tax Appeals · Sep 30, 1925

Fischman v. Commissioner Docket No. 2619. … United States Board of Tax Appeals 2 B.T.A. 717 ; 1925 BTA LEXIS 2290 ; September 30, 1925 , Decided Submitted June 29, 1925 . *2290 The Board will not accept the unsubstantiated assertions of taxpayers' representatives as

Gay v. Commissioner

31 B.T.A. 580 · United States Board of Tax Appeals · Nov 14, 1934

GAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. E. C. GAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. H. WILLIAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. … BEASLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gay v. Commissioner Docket Nos. 58787-9, 60061.

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.

Curran v. Commissioner

5 B.T.A. 180 · United States Board of Tax Appeals · Oct 26, 1926

Curran v. Commissioner Docket No. 793. … United States Board of Tax Appeals 5 B.T.A. 180 ; 1926 BTA LEXIS 2935 ; October 26, 1926 , Decided *2935 Held, that no part of the dividends involved herein is taxable at the rates prescribed for the year 1917.

Fitchburg Steam Engine Co. v. Commissioner

1 B.T.A. 242 · United States Board of Tax Appeals · Dec 23, 1924

Fitchburg Steam Engine Co. v. Commissioner Docket No. 433. … Counsel presented a stipulation by which the parties agreed that the Board shall determine the deficiency in the sum of $23.31, upon which the Board hereby makes the following DECISION.

Mullins v. Commissioner

14 B.T.A. 426 · United States Board of Tax Appeals · Nov 24, 1928

United States v. Isham, 17 Wall. 496 . *434 Speaking generally, in determining what was actually done in any case, this Board- will regard substance rather than form. … See also Trust Company of Georgia v. Rose, 25 Fed. (2d) 997; aff'd., 28 Fed. (2d) 767.

Floersheim v. Commissioner

13 B.T.A. 1276 · United States Board of Tax Appeals · Oct 30, 1928

FLOERSHEIM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Floersheim v. Commissioner Docket Nos. 15565, 29039. … In April, 1922, the petitioner was advised by the board of directors of the Passavant Hospital that under its constitution and by-laws, no woman could become a member of its board of directors.

McFetridge v. Commissioner

9 B.T.A. 763 · United States Board of Tax Appeals · Dec 22, 1927

MCFETRIDGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McFetridge v. Commissioner Docket No. 11209. … Accordingly, the decision of the questions involved in this proceeding is governed by the Board's decision therein. Reviewed by the Board. The deficiency for 1924 is $442.72. Judgment will be entered accordingly.

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.

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.

Danforth v. Commissioner

18 B.T.A. 1221 · United States Board of Tax Appeals · Feb 18, 1930

LORING DANFORTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Danforth v. Commissioner Docket No. 36817. … On December 19, 1921, the board of directors of the John W. Danforth Co. passed the following resolution: WHEREAS, the Board of Directors believes - in enabling said N. Loring Danforth, Leo N. Hopkins and Albert C.