Case law

Miner & Frees Lumber Co. v. Commissioner

10 B.T.A. 521 · United States Board of Tax Appeals · Feb 6, 1928

MINER & FREES LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Miner & Frees Lumber Co. v. Commissioner Docket No. 10579. … The roofs were either boards or shingles. Where there was siding on the buildings, it was of either boards or corrugated iron, but mostly of boards, which for such purposes have longer life than iron siding.

Maryland Car Wheel Co. v. Commissioner

1 B.T.A. 448 · United States Board of Tax Appeals · Jan 30, 1925

Maryland Car Wheel Co. v. Commissioner Docket No. 534. … The Board determines that the deficiency is, for 1918, $234.08; for 1919, $6,378.93.

Lougee v. Commissioner

26 B.T.A. 23 · United States Board of Tax Appeals · May 10, 1932

See Schumacher v. United States (Ct. Cls.), 55 Fed. (2d) 1007, and cases cited. Eeviewed by the Board. Decision will he entered' for the respondent.

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.

Huntting v. Commissioner

32 B.T.A. 495 · United States Board of Tax Appeals · Apr 25, 1935

The discretion of the Commissioner, here referred to, is a legal discretion which may be reviewed by the Board and the courts. Commissioner v. Liberty Bank & Trust Co., 59 Fed. (2d) 320. … Peyton Du-Pont Securities Co. v. Commissioner, 66 Fed. (2d) 718.

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.

Marcum v. Commissioner

10 B.T.A. 1192 · United States Board of Tax Appeals · Mar 7, 1928

MARCUM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Marcum v. Commissioner Docket No. 12113. … Compensation Act of May 19, 1924, ch. 157, 43 Stat. 125 , in section 308 of which it is provided that no sum payable under this Act ot a veteran or his dependents, or to his estate, or to any beneficiary named under Title V,

Robinson v. Commissioner

21 B.T.A. 677 · United States Board of Tax Appeals · Dec 12, 1930

A. 639, 647), nor upon what may have been the design and purpose of the parties to the transaction (United States v. Phellis, 267 U. S. 156, 172 ). … United States v. Isham, 17 Wall. 496 . Speaking generally, in determining what was actually done in any case, this Board will regard substance rather than form.

Hughes v. Commissioner

21 B.T.A. 1075 · United States Board of Tax Appeals · Jan 8, 1931

Section 610 of the 1928 Act in any event was not intended to deprive the Board of jurisdiction to hear and determine deficiencies as defined by the statute. … A. 856; McIllhenny v. Commissioner, 39 Fed. (2d) 365; Porter v. Commissioner, 39 Fed. (2d) 360.

Metropolitan Properties Corp. v. Commissioner

24 B.T.A. 220 · United States Board of Tax Appeals · Sep 29, 1931

See Lucas v. … Keviewed by the Board. Judgment will he entered under Rule 50.

Edwards v. Commissioner

31 B.T.A. 879 · United States Board of Tax Appeals · Dec 13, 1934

Sampson v. United States, 1 Fed. Supp. 95. … Keviewed by the Board. Judgment will be entered wnder Buie 50- Murdock and McMahoN concur in the result. YaN FossaN concurs only in the result.

Holm v. Commissioner

13 B.T.A. 322 · United States Board of Tax Appeals · Sep 10, 1928

HOLM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Holm v. Commissioner Docket No. 4649. … in that case should govern and control the decision of the Board in this case.

Shallat v. Glander

48 Ohio Law. Abs. 148 · United States Board of Tax Appeals · Feb 11, 1947

The following is held in the case of Board of Education v Boehm, 102 Oh St 292, 131 N. … . *155 In view of the foregoing, the Board finds that said Rule 151 is valid to the extent that it is challenged, and since it is agreed that the assessment in question was made in accordance with that rule the Board finds

Burdick v. Commissioner

20 B.T.A. 742 · United States Board of Tax Appeals · Sep 10, 1930

The Board in that case held that the taxpayer sustained a loss of the cost to him of the shares of stock which he surrendered. … Eisner v. Macomber, 252 U. S. 189 ; Towne v. McElligott, 274 Fed. 960 .” But Julian Burdick was not the owner of all the common stock of the corporation.

American Trust Co. v. Commissioner

21 B.T.A. 30 · United States Board of Tax Appeals · Oct 14, 1930

AMERICAN TRUST CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Trust Co. v. Commissioner Docket No. 15179. … The Board is entitled to full information upon which conclusions are based and the question of the worthlessness of the debts is for the determination of the Board.

Vermont & M. R. Co. v. Commissioner

8 B.T.A. 500 · United States Board of Tax Appeals · Oct 4, 1927

VERMONT & MASSACHUSETTS RAILROAD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Vermont & M. R. Co. v. Commissioner Docket No. 8850. … The Board, therefore, has no jurisdiction of the year 1920. . Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Kelley v. Commissioner

38 B.T.A. 1292 · United States Board of Tax Appeals · Dec 6, 1938

KELLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HERBERT W. KELLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. E. FLORENCE KELLEY, PETITIONER, v. … Kelley v. Commissioner Docket Nos. 89876, 89877, 89878.

Cunningham v. Commissioner

16 B.T.A. 244 · United States Board of Tax Appeals · Apr 26, 1929

In Avery v. … Honesty of belief in the taxpayer is not conclusive nor binding on the Board.

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.

Cotton Concentration Co. v. Commissioner

4 B.T.A. 121 · United States Board of Tax Appeals · Jun 21, 1926

That the term “rentals” does not include payments made for improvements has been settled by the Supreme Court in Duffy v. Central R. R. Co., 268 U. S. 55 ; 45 Sup. Ct. 429; 5 Am. Fed. Tax Rep. 5377. … There appears to be no objection on the part of the taxpayer to either the basis or rate used by the Commissioner in determining the amount of the depreciation if the Board finds that allowance therefor should be made.