Case law

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.

Shea v. Commissioner

24 B.T.A. 798 · United States Board of Tax Appeals · Nov 13, 1931

A. 393, affirmed in Stewart v. Commissioner, 52 Fed. (2d) 17. In affirming the Board’s decision the Circuit Court expressly disagreed with the case of White v. Maddison, 45 Fed. (2d) 335, which holds to the contrary. … The Board is in no position from this record to make such an estimate as is suggested in Cohan v.

Bacharach v. Commissioner

29 B.T.A. 282 · United States Board of Tax Appeals · Oct 31, 1933

In Tootle v. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

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.

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.

Strutwear Knitting Co. v. Commissioner

1 B.T.A. 41 · United States Board of Tax Appeals · Oct 30, 1924

Strutwear Knitting Co. v. Commissioner Docket No. 165. … The petition was mailed to the Board of Tax Appeals from Minneapolis on the evening of September 8, 1924, but was not received at the office of the Board of Tax Appeals in Washington until September 11, 1924 - 61 days after

Jackson Iron & Steel Co. v. Commissioner

19 B.T.A. 1208 · United States Board of Tax Appeals · May 28, 1930

JACKSON IRON & STEEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Jackson Iron & Steel Co. v. Commissioner Docket No. 14361. … Reviewed by the Board.

Waimanalo Sugar Co. v. Commissioner

13 B.T.A. 323 · United States Board of Tax Appeals · Sep 10, 1928

WAIMANALO SUGAR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Waimanalo Sugar Co. v. Commissioner Docket No. 24879. … PHILLIPS *323 PHILLIPS: The findings of fact and opinion of the Board in this case were promulgated on July 9, 1928, and followed the findings of fact and decision of the Board in a companion case, Kahuku Plantation Co.,

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.

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.

Finn v. Commissioner

31 B.T.A. 439 · United States Board of Tax Appeals · Oct 25, 1934

of lands for public use, contracts and local improvements, the duties of the borough president regarding such improvements, powers of local courts concerning local improvements, the authority of the board of estimate and … Metcalf & Eddy v. Mitchell, 269 U. S. 514 ; Frank H. Mesce, 64 Ct. Cls. 481; certiorari denied, 278 U. S. 612 .

Adaskin v. Commissioner

8 B.T.A. 460 · United States Board of Tax Appeals · Oct 4, 1927

In Anderson v. Johnson (1923) 45 R. … Co. v. Buck, 52 N. J.

Caribou Oil Mining Co. v. Commissioner

6 B.T.A. 511 · United States Board of Tax Appeals · Mar 15, 1927

CARIBOU OIL MINING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Caribou Oil Mining Co. v. Commissioner Docket No. 18474. … form the basis for an appeal to the Board.

Nichols & Cox Lumber Co. v. Commissioner

24 B.T.A. 54 · United States Board of Tax Appeals · Sep 19, 1931

NICHOLS & COX LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Nichols & Cox Lumber Co. v. Commissioner Docket No. 23601. … , this Board is without jurisdiction.

East Ninth Euclid Co. v. Commissioner

26 B.T.A. 32 · United States Board of Tax Appeals · May 10, 1932

A. 1179; Western Maryland Railroad Co. v. Commissioner, 33 Fed. (2d) 895. … Reviewed by the Board. Decision will be entered for the respondent.

McKeon v. Commissioner

39 B.T.A. 813 · United States Board of Tax Appeals · Apr 21, 1939

See also Bogardus v. Commissioner, 302 U. S. 34 ; Jones v. Commissioner , 31 Fed. (2d) 755; Blair v. Rosseter, 32 Fed. (2d) 286. Cf. Alford J. Williams, Jr., 29 B. T. … A careful weighing of all of the evidence in this case convinces the Board that the disallowance of the “Other Deductions” by the respondent in the amount of $110,089.53 was proper.

Rockwell Mfg. Co. v. Commissioner

19 B.T.A. 277 · United States Board of Tax Appeals · Mar 14, 1930

ROCKWELL MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rockwell Mfg. Co. v. Commissioner Docket No. 29672. … The opening inventory for the taxable year ended June 30, 1924, contained 769,736 board feet valued at $16,410.77. The closing inventory for that year contained 2,276.361 board feet valued at $55,884.66.

Smith v. Commissioner

11 B.T.A. 301 · United States Board of Tax Appeals · Mar 29, 1928

See Dallas County Levee District No. 2 v. Looney, 207 S. W. 310 ; Dallas County Levee Improvement District No. 3 v. Ayers et al., 246 S. W. 1112 . In Caldwell Milling Co., 3 B. T. … A. 1232, the Board construed section 234 (a) (3) (c) of the Revenue Act of 1918 to mean special or local assessments as a class and as such not deductible.

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.