Case law

Weil v. Commissioner

11 B.T.A. 415 · United States Board of Tax Appeals · Apr 4, 1928

The adverse rule announced in Baltzell v. Mitchell, 3 Fed. (2d) 428, and by the Board in Louise P. V. Whitcomb et al., 4 B. T. A. 80, Arthur H. Fleming et al., 6 B. T. A. 900, and George D. Widener et al., 8 B. T. … United States v. Field, 255 U. S. 257 .

South Dakota Concrete Products Co. v. Commissioner

26 B.T.A. 1429 · United States Board of Tax Appeals · Oct 31, 1932

A. 409; Nott-Atwater Co. v. Poe, 38 Fed. (2d) 1000; Commissioner v. Liberty Bank & Trust Co., 59 Fed. (2d) 320. Expenses once deducted but reduced by la.ter adjustments require similar treatment. … Reviewed by the Board. Judgment will be entered for the respondent. GoodRioh dissents.

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.

Baldwin v. Commissioner

44 B.T.A. 900 · United States Board of Tax Appeals · Jul 8, 1941

See also United States v. Provident Trust Co., 291 U. S. 272 ; Lyman v. Commissioner, 83 Fed. (2d) 811. … Farmers Loan & Trust Co. v. Bowers, supra; Mayer v. Reinecke, supra; Estate of Frederick R. Shepherd, supra.

Poor v. Commissioner

11 B.T.A. 781 · United States Board of Tax Appeals · Apr 23, 1928

HENRY V. POOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Poor v. Commissioner Docket No. 14261. … United States Board of Tax Appeals 11 B.T.A. 781 ; 1928 BTA LEXIS 3726 ; April 23, 1928 , Promulgated *3726 John Drye, Jr., Esq., for the petitioner. A. S. Lisenby, Esq., for the respondent.

Appeal of the Executors of the Estate of Tilton

8 B.T.A. 914 · United States Board of Tax Appeals · Oct 21, 1927

Leo Schwartz v. Commissioner, 7 B. T. A. 223. … This Board has recognized this principle in Appeal J. H. Goadby Mills, 3 B. T.

Sass v. Commissioner

12 B.T.A. 156 · United States Board of Tax Appeals · May 28, 1928

Tax Assessor, 14 Hawaii, 601 , and Queenan v. Palmer, 117 Ill. 619 ; 7 N. E. 613 , as to the accepted meaning of the word loss. … Reviewed by the Board. The deficiencies are in the amounts of $2,785.82 and $983.80 for the calendar years 1919 and 1921, respectively, and judgment will he entered accordingly.

Carney v. Commissioner

22 B.T.A. 721 · United States Board of Tax Appeals · Mar 12, 1931

CARNEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. B. F. PERKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM ROY CARNEY, PETITIONER, v. … WRIGHT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. QUINTON JOHNSTONE, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. B. SEYMOUR, PETITIONER, v.

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.

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.

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

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

Miles v. Commissioner

12 B.T.A. 519 · United States Board of Tax Appeals · Jun 11, 1928

MILES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Miles v. Commissioner Docket No. 16805. United States Board of Tax Appeals 12 B.T.A. 519 ; 1928 BTA LEXIS 3515 ; June 11, 1928 , Promulgated *3515 1. … Any such petition must be addressed to the United States Board of Tax Appeals, Earle Building, Washington, D.C., and must be mailed in time to reach the Board within the 60-day period, not counting Sunday as the sixtieth

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.

Hamilton Woolen Co. v. Commissioner

21 B.T.A. 334 · United States Board of Tax Appeals · Nov 13, 1930

A. 1186; McCaughn v. McCahan, 39 Fed. (2d) 3. … Reviewed by the Board. Judgment will be entered under Rule 50.

R. A. Tuttle Co. v. Commissioner

1 B.T.A. 1218 · United States Board of Tax Appeals · May 23, 1925

Tuttle Co. v. Commissioner Docket No. 1723. … IVINS: The Commissioner's answer contains a plea in bar to the Board's jurisdiction as to the year 1919. This contention is overruled on authority of the Board's decision in the ; and .

Wilson v. Commissioner

42 B.T.A. 1196 · United States Board of Tax Appeals · Nov 14, 1940

WILSON, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wilson v. Commissioner Docket No. 99676. … Kernochan v. United States, 89 Ct.Cls. 507 ; 29 Fed.Supp. 860 . Franklin M. Tomlin, Esq., for the petitioner. William G. Ruymann, Esq., for the respondent.

Ft. Ring Oil & Gas Co. v. Commissioner

30 B.T.A. 307 · United States Board of Tax Appeals · Apr 4, 1934

This question has been decided adversely to the petitioner’s contention *310 by the Board and the courts in Old Farmers Oil Co., 12 B.T.A. 203 , and Hughes Oil Co. v. … This regulation has been held valid in Sterling Oil & Gas Co. v. Lucas, 51 Fed. (2d) 413; aff'd., 62 Fed. (2d) 951; and Ramsey v. Commissioner, 26 B.T.A. 277 ; aff'd., 66 Fed. (2d) 316; certiorari denied, 290 U.S. 673 .

Mellon v. Commissioner

36 B.T.A. 977 · United States Board of Tax Appeals · Dec 7, 1937

See Thurber v. Commissioner, 84 Fed. (2d) 815, reversing the Board in Alice V. St. Onge, 31 B. T. A. 295. … Reviewed by the Board.

Marble v. Commissioner

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

United States v. Field, 255 U. S. 257 ; Crooks v. Harrelson, 282 U. S. 55 . … Reviewed by the Board. Decision will be entered under Bule 50.