Case law

Straub v. Commissioner

29 B.T.A. 216 · United States Board of Tax Appeals · Oct 31, 1933

Gossett v. Commissioner, 59 Fed. (2d) 365. … This section has already been sufficiently expounded in other decisions of the Board. Pearl B. Brown, Executrix, 26 B.T.A. 901 ; Robert R. Meyer, 27 B.T.A. 44 ; Annie Watts Hill, 27 B.T.A. 73 ; Henry B.

Trosk v. Commissioner

35 B.T.A. 681 · United States Board of Tax Appeals · Mar 12, 1937

Brown, 22 B. T. A. 581; Robert Carey, 31 B. T. A. 839; Hector McGowan Curran, 34 B. T. A. 946, and cases cited therein. This case is distinguishable on facts from Watson v. Commissioner, 81 Fed. (2d) 626. … Reviewed by the Board. Judgment wild be entered for the petitioner.

Townsend v. Commissioner

13 B.T.A. 386 · United States Board of Tax Appeals · Sep 14, 1928

Matthiessen, Jr., v. United States, 65 Ct. Cls. 484. … Reviewed by the Board. Judgment will he entered under Bule 50.

Southern California Loan Asso. v. Commissioner

4 B.T.A. 223 · United States Board of Tax Appeals · Jun 25, 1926

In that appeal the Board adopted the reasoning of the Circuit Court of Appeals, Eighth Circuit, in Johnson v. … Danville v. Brown, 128 U. S. 503 , is not authority for the petitioner’s position, for, in the statute there under consideration, there was an express exclusion of Sundays in the computation of time.

Carnrick v. Commissioner

21 B.T.A. 12 · United States Board of Tax Appeals · Oct 13, 1930

Brown et al., 18 B. T. A. 859. “ It is immaterial whether the Commissioner proceeded upon the wrong theory- in determining the deficiencies. … Altschul Tobacco Co. v. Commissioner, 42 Fed. (2d) 609. Petitioner cites Blair v. Mathews, 29 Fed. (2d) 892, and Popular Priced Tailoring Co. v.

Jagerson Fuel Co. v. Commissioner

24 B.T.A. 871 · United States Board of Tax Appeals · Nov 23, 1931

The Supreme Court of Michigan in the latter case states in its opinion: “ The words ‘ free on board ’ in such contracts have acquired a settled judicial meaning * * citing Vogt v. Schienbeck, 122 Wis. 491 ; 100 N. … A. 702; Clark Brown Grain Co., 18 B. T. A. 937; Wright Lumber Co., 17 B. T. A. 814; and Robert Wise Co., 16 B. T. A. 494.

Greenville Coaling & Export Corp. v. Commissioner

4 B.T.A. 183 · United States Board of Tax Appeals · Jun 22, 1926

Greenville Coaling & Export Corp. v. Commissioner Docket No. 5403. … Brown 311 32.77 9 45 M. Evelyn Brown 5 .53 Frank A. Taylor 311 32.77 9 45 Clara C. Taylor 5 .53 Herbert R. Smith 1 5 Arthur S. Minster 1 5 George P. Spates 317 33.4 Total 949 100.00 20 100 M.

Flint v. Commissioner

12 B.T.A. 20 · United States Board of Tax Appeals · May 18, 1928

FLINT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OTTO A. BJORNSTAD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. J. CAIRNS, PETITIONER, v. … Flint v. Commissioner Docket Nos. 17945, 18115, 18143. United States Board of Tax Appeals 12 B.T.A. 20 ; 1928 BTA LEXIS 3621 ; May 18, 1928 , Promulgated *3621 1.

Home Builders Shipping Ass'n v. Commissioner

8 B.T.A. 903 · United States Board of Tax Appeals · Oct 21, 1927

HOME BUILDERS SHIPPING ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Home Builders Shipping Ass'n v. Commissioner Docket No. 7044. … Article V. Sec. 1.

Esperson v. Commissioner

11 B.T.A. 1283 · United States Board of Tax Appeals · May 10, 1928

See Merrill v. Moore, 104 S. W. 514 . … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50.

Curlee v. Commissioner

28 B.T.A. 773 · United States Board of Tax Appeals · Jul 27, 1933

Brown, Executrix, supra. … Brown, Executrix, supra.

Hallowell v. Commissioner

39 B.T.A. 50 · United States Board of Tax Appeals · Jan 5, 1939

The respondent cites Hill v. Commissioner, 38 Fed. (2d) 165; Pope v. Commissioner, 39 Fed. (2d) 420; W. Frank Carter, 36 B. T. A. 60; Arthur C. Hilmer, 27 B. T. … The language of the Board in James Brown, 10 B. T.

Esperson v. Commissioner

13 B.T.A. 616 · United States Board of Tax Appeals · Sep 27, 1928

NIELS (MELLIE) ESPERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Esperson v. Commissioner Docket No. 7376. … Reviewed by the Board. Judgment will be entered for the respondent. LOVE dissents.

Dudley v. Commissioner

15 B.T.A. 570 · United States Board of Tax Appeals · Feb 25, 1929

DUDLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dudley v. Commissioner Docket No. 19392. … In *2839 United States v.

Estate of Donald v. Commissioner

43 B.T.A. 1114 · United States Board of Tax Appeals · Mar 25, 1941

Higgins v. Commissioner, 312 U. S. 212 ; White Trust v. Commissioner , 119 Fed. (2d) 619; City Bank Farmers Trust Co. v. Commissioner , 112 Fed. (2d) 457; Miller v. Commissioner , 102 Fed. (2d) 476; Kane v. … Since the Supreme Court has decided Deputy v. duPont, 308 U. S. 488 , and Riggins v.

Mutual Life Ins. Co. v. Commissioner

23 B.T.A. 749 · United States Board of Tax Appeals · Jun 17, 1931

See also Willard v. Tayloe, 8 Wall. 557 ; Downey v. Hicks, 14 How. 240 ; Dodge v. Freedman's Sav. & T. Co., 93 U. S. 379 ; and Lukenbach v. W. J. McCahan Sugar Ref. Co., 248 U. S. 139 . … See United States v. White Dental Mfg. Co., supra; and Jacob F. Brown et al., 18 B. T. A. 859. Reviewed by the Board. Judgment nmll be entered u/nder Rule 50.

M. B. Austin Co. v. Commissioner

13 B.T.A. 867 · United States Board of Tax Appeals · Oct 9, 1928

AUSTIN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. M. B. Austin Co. v. Commissioner Docket No. 14883. … United States Board of Tax Appeals 13 B.T.A. 867 ; 1928 BTA LEXIS 3174 ; October 9, 1928 , Promulgated *3174 Held, that the principal stockholders of the petitioner corporation were also partners in a partnership operating

Hay v. Commissioner

25 B.T.A. 96 · United States Board of Tax Appeals · Jan 8, 1932

Brown, 13 B. T. A. 832. … The Board held that real estate could not be included in an inventory, citing Atlantic Coast Realty Co., 11 B. T, A. 416, and Albert F. Keeney, 17 B. T. A. *101 560.

Schofield v. Commissioner

19 B.T.A. 234 · United States Board of Tax Appeals · Mar 10, 1930

Browning v. Cover, 108 Pa. 595 . … The instant case is distinguishable from those decided by the Board in which an employee or officer of a corporation has stolen or embezzled money from it and there is at the time an actual loss, though not discovered until

Tallman v. Commissioner

37 B.T.A. 1060 · United States Board of Tax Appeals · Jun 15, 1938

TALLMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Tallman v. Commissioner Docket No. 86550. … United States Board of Tax Appeals 37 B.T.A. 1060 ; 1938 BTA LEXIS 947 ; June 15, 1938 , Promulgated *947 Petitioner acted under a power of attorney to manage the finances of an invalid relative of his wife, from 1925 to