Case law

Ground Gripper Shoe Co. v. Commissioner

21 B.T.A. 646 · United States Board of Tax Appeals · Dec 12, 1930

Montana Mercantile Co. v. Rasmusson, 28 Fed. (2d) 916; Commissioner of Internal Revenue v. Adolph Hirsch & Co., 30 Fed. (2d) 645; Ice Service Co. v. Commissioner of Internal Revenue, 30 Fed. (2d) 230; Goldstein Bros. … In Wadhams & Co. v. United States, 67 Ct.

Edward T. Bedford Trust v. Commissioner

42 B.T.A. 748 · United States Board of Tax Appeals · Sep 27, 1940

The Commissioner contends that the transfer was a gift, Burnet v. Guggenheim, 288 U. S. 280 ; the trustee “acquired by gift”, Helvering v. New York Trust Co., 292 U. … Reviewed by the Board. Dedsion will be entered u/nder Bule 50.

Capital Bldg. & Loan Asso. v. Commissioner

23 B.T.A. 1117 · United States Board of Tax Appeals · Jul 13, 1931

CAPITAL BUILDING & LOAN ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Capital Bldg. & Loan Asso. v. Commissioner Docket No. 36283. … Within 60 days after the date of the notice of deficiency of January 9, 1928, the petitioner filed its petition with *1774 the Board of Tax Appeals.

Hulme v. Commissioner

9 B.T.A. 31 · United States Board of Tax Appeals · Nov 10, 1927

HULME, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hulme v. Commissioner Docket No. 11027. … The question before this Board is one entirely of fact, and the three items will be discussed in the order in which they are listed above.

Parisian v. Commissioner

2 B.T.A. 415 · United States Board of Tax Appeals · Sep 7, 1925

Parisian v. Commissioner Docket No. 583. … On reference to the Board, ARUNDELL took no part in the consideration.

Moyer v. Commissioner

1 B.T.A. 75 · United States Board of Tax Appeals · Nov 19, 1924

Moyer v. Commissioner Docket No. 250. United States Board of Tax Appeals 1 B.T.A. 75 ; 1924 BTA LEXIS 253 ; November 19, 1924 , decided Submitted November 6, 1924 . *253 Petition dismissed as premature. H. … There *254 is no provision of law for an appeal to this Board until after the Commissioner has made a determination. The petition must be dismissed.

Wilson Furs, Inc. v. Commissioner

29 B.T.A. 319 · United States Board of Tax Appeals · Nov 14, 1933

The Board has considered the question of the deduction of reserves in a number of cases. In William J. … Woolford Realty Co. v. Rose, 286 U.S. 319 ; Planters Cotton Oil Co. v. Hopkins, 285 U.S. 533 . To the same effect, see Kaiwiki Sugar Co. v.

Schermerhorn Oil Corp. v. Commissioner

46 B.T.A. 151 · United States Board of Tax Appeals · Jan 23, 1942

A. 624 (promulgated June 3, 1941, later reviewed by the Board and adopted November 11, 1941). … Since the deficiency in issue was determined the Supreme Court has affirmed the holding of the Board in Gerald A. Eubank, supra (Helvering v. Eubank, 311 U. S. 122 ); decided Helvering v. Horst, 311 U.

Marlin Grocery Co. v. Commissioner

15 B.T.A. 1080 · United States Board of Tax Appeals · Mar 26, 1929

MARLIN GROCERY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Marlin Grocery Co. v. Commissioner Docket No. 15384. … The Board held this improper and said in part: The point involved in this proceeding, namely, whether the inventory at December 31, 1920, was taken upon a proper basis, was substantially covered by the Board in .

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

Davis Regulator Co. v. Commissioner

36 B.T.A. 437 · United States Board of Tax Appeals · Aug 6, 1937

People v. Shedd, 241 Ill. 155 ; 89 N. E. 332, 335 . … The Board merely held that the evidence was insufficient to warrant the conclusion that the petitioner sold its property because of the imminence of condemnation proceedings.

Winterbottom Book Cloth Co. v. Commissioner

43 B.T.A. 572 · United States Board of Tax Appeals · Feb 12, 1941

THE WINTERBOTTOM BOOK CLOTH COMPANY, LIMITED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Winterbottom Book Cloth Co. v. Commissioner Docket No. 97416. … The Board is not concerned with the difficulties that may beset the Commissioner in collecting a deficiency in tax after redetermination.

Metropolitan Ice Co. v. Commissioner

32 B.T.A. 588 · United States Board of Tax Appeals · May 10, 1935

Nelson v. Commissioner, 75 Fed. (2d) 696, affirming 28 B. T. A. 529. As we view the transaction, however, it is unnecessary to determine whether a statutory reorganization was affected. … West Texas Refining & Development Co. v. Commissioner, 68 Fed. (2d) 77; Charles Hall, 31 B. T. A. 125; Spang, Chalfant & Co., 31 B. T. A. 121. Reviewed by the Board. Decision will he entered wider Rule 50.

Adams v. Commissioner

39 B.T.A. 387 · United States Board of Tax Appeals · Feb 9, 1939

ADAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Adams v. Commissioner Docket No. 88274. … Evans, and Rossheim v. Commissioner, all cited above, been fully, and we think soundly, set forth, so that further extended discussion is not here necessary.

Forstmann v. Commissioner

6 B.T.A. 21 · United States Board of Tax Appeals · Feb 2, 1927

Forstmann v. Commissioner Docket No. 2521. … An appeal from the final determination of the deficiency was taken to this Board and the appeal was pending before the Board at the time of the enactment of the Revenue Act of 1926.

Bechtel v. Commissioner

34 B.T.A. 824 · United States Board of Tax Appeals · Jul 24, 1936

Dunn v. Mullan, 211 Cal. 583 ; 296 Pac. 604 ; Fountain v. Maxim, 210 Cal. 48 ; 290 Pac. 576 ; Moulton v. Moulton, 182 Cal. 185 ; 187 Pac. 421 . The Board has recognized this rule. As we said in Alanson Weeks, 31 B. T. … Peugh v. Davis, 96 U. S. 832 .

Pomeroy v. Commissioner

24 B.T.A. 488 · United States Board of Tax Appeals · Oct 27, 1931

Petitioners’ position is not sustained by the opinion of Hellmam v. United States, supra. … Reviewed by the Board. Judgment will be entered fursuant to Rule 50.

Broadway Strand Theatre Co. v. Commissioner

12 B.T.A. 1052 · United States Board of Tax Appeals · Jun 30, 1928

The Board had before it a similar question in Hinz & Landt, Inc., 8 B. T. A. 375, where a partnership of the same name claimed to have succeeded to the business of a corporation. … In United States v.

Cunningham v. Commissioner

1 B.T.A. 177 · United States Board of Tax Appeals · Dec 11, 1924

Cunningham v. Commissioner Docket No. 275. … The Board determines that the amount of the said taxpayer's deficiency for the year 1920 is $1,761.27.

Washer v. Commissioner

12 B.T.A. 632 · United States Board of Tax Appeals · Jun 15, 1928

MONROE WASHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Washer v. Commissioner Docket No. 10128. … Reviewed by the Board. Judgment will be entered for the respondent.