Case law

Bates-Bowman Corp. v. Commissioner

20 B.T.A. 460 · United States Board of Tax Appeals · Aug 4, 1930

BATES-BOWMAN CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bates-Bowman Corp. v. Commissioner Docket No. 11357. … PHILLIPS: This is a proceeding under Rule 62(b) of the Board's rules of practice.

Cherry Basset Co. v. Commissioner

2 B.T.A. 426 · United States Board of Tax Appeals · Sep 7, 1925

Cherry Basset Co. v. Commissioner Docket No. 3212. … On reference to the Board, PHILLIPS concurs in the result only. ARUNDELL not participating.

McLean v. Commissioner

44 B.T.A. 820 · United States Board of Tax Appeals · Jun 25, 1941

MCLEAN, JR., TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McLean v. Commissioner Docket No. 101688. … In a resolution of December 29, 1938, the board provided for another distribution of securities, of the book value of $134,489.06.

Gwinn v. Commissioner

20 B.T.A. 1052 · United States Board of Tax Appeals · Sep 30, 1930

That case was cited and approved in Carter v. English, 15 Fed. (2d) 6, and this Board, in Laura F. M. Doe et al., Executors, 18 B. T. A. 427, and Lizzie S. Mastick, 18 B. T. A. 428, was constrained by Carter v. … . *1055 The case of Carter v. English, supra, arose under the Revenue Act of 1916 and the said two cases before this Board arose under the Revenue Act of 1918.

Franks v. Commissioner

32 B.T.A. 260 · United States Board of Tax Appeals · Mar 22, 1935

Freuler v. Helvering, 291 U. S. 35 . … Baltzell v. Mitchell, 3 Fed. (2d) 428, 430.

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.

McDonald v. Evatt

42 Ohio Law. Abs. 524 · United States Board of Tax Appeals · Jul 1, 1945

Evatt, 140 Oh St 346, and by the decision of the Board of Tax Appeals in the case of Fisher v. Evatt, 28 O. O. 34. … See Harker v Evatt, supra.”

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.

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.

Wallace Barnes Co. v. Commissioner

10 B.T.A. 1304 · United States Board of Tax Appeals · Mar 12, 1928

WALLACE BARNES CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wallace Barnes Co. v. Commissioner Docket No. 3653. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Lamm v. Commissioner

21 B.T.A. 107 · United States Board of Tax Appeals · Oct 28, 1930

Seawell: The petitioners admit that the issues now raised by them with respect to the constitutionality of section 280 of the Revenue Act of 1926 and proceedings thereunder have heretofore been considered by the Board in … Routzahn v. Tyroler, 36 Fed. (2d) 208; 281 U. S. 734 , and Phillips v. Commis sioner, 42 Fed. (2d) 177. Judgment will be entered for the respondent.

Central & Pacific Improv. Corp. v. Commissioner

34 B.T.A. 208 · United States Board of Tax Appeals · Mar 25, 1936

Both cases were appealed to the Circuit Court of Appeals, one to the Second Circuit and one to the Ninth Circuit, and in both cases the Board was reversed. In one of these cases, Carrano v. … Eisner v. Macomber, 252 U. S. 189 ; Safe Deposit & Trust Co. v. Miles, 259 U. S. 247 . The Board decisions above referred to tax as realized gain that which is not a realized gain.

El Paso Electric Railway Co. v. Commissioner

10 B.T.A. 79 · United States Board of Tax Appeals · Jan 21, 1928

Relying upon the decision of the Supreme Court in the case of Edwards v. Cuba Railroad Co., 268 U. S. 628 , the Board held that such contributions did not constitute taxable income to the power company. … See also Great Northern Railway Co. v. Commissioner, 8 B. T. A. 225. Respondent was in error. Judgment will be entered on 15 days' notice, under Rule 50.

Epstein v. Commissioner

1 B.T.A. 447 · United States Board of Tax Appeals · Jan 30, 1925

Epstein v. Commissioner Docket No. 774. United States Board of Tax Appeals 1 B.T.A. 447 ; 1925 BTA LEXIS 2921 ; January 30, 1925 , decided Submitted January 22, 1925 . *2921 Henry Brach, C.P.A., for the taxpayer. … The Board determines that the deficiency for the year 1920 is $120.81.

Keeney v. Commissioner

15 B.T.A. 715 · United States Board of Tax Appeals · Mar 6, 1929

KEENEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Keeney v. Commissioner Docket Nos. 11715, 14424. … Reviewed by the Board. Decision will be entered for the petitioner.

Farmers' Loan & Trust Co. v. Commissioner

3 B.T.A. 884 · United States Board of Tax Appeals · Feb 18, 1926

Both the courts amd the Board have held otherwise. Keith v. Johnson, 3 Fed. (2d) 361; Farmers' Loan & Trust Co. v. United States, 9 Fed. (2d) 688; Appeal of Edgar Munson, 3 B. T.

Ohio-Clover Leaf Dairy Co. v. Commissioner

13 B.T.A. 1320 · United States Board of Tax Appeals · Oct 31, 1928

In support of its contention the petitioner calls our attention to the decision of the Circuit Court of Appeals, Sixth Circuit, in the case of Wiener v. … Ostheimer, supra, the Board said: In order that an item may be accrued, however, a liability must actually be incurred in the taxable year. Schuster & Co., v. Williams, 283 Fed. 115 .

Yount v. Commissioner

38 B.T.A. 1460 · United States Board of Tax Appeals · Dec 29, 1938

Western Union Telegraph Co. v. Speight, 254 U. S. 17 ; New Jersey Bell Tel. Co. v. State Board of Taxes, 280 U. S. 338 ; Cooney v. Mountain States Tel. & Tel. Co., 294 U. S. 384 ; Pacific Tel. & Tel. Co. v. … Reviewed by the Board. Decision will he entered for the petitioner.

Crispin v. Commissioner

32 B.T.A. 151 · United States Board of Tax Appeals · Feb 26, 1935

Planters Cotton Oil Co. v. Hopkins, 286 U. S. 332 . … Reviewed by the Board. Judgment will be entered for the respondent. Sec. 115.

Robert P. Hyams Coal Co. v. Commissioner

1 B.T.A. 217 · United States Board of Tax Appeals · Dec 18, 1924

Hyams Coal Co. v. Commissioner Docket No. 219. United States Board of Tax Appeals 1 B.T.A. 217 ; 1924 BTA LEXIS 221 ; December 18, 1924 , decided Submitted November 10, 1924 . *221 1. … Inasmuch as the deficiencies in tax for each year are before the Board for its review, the Board *228 takes jurisdiction of the case to consider all points raised for the purpose of reaching the correct amount of the deficiency