Case law

Levy v. Commissioner

18 B.T.A. 337 · United States Board of Tax Appeals · Nov 25, 1929

That r.lrnm is not a claim for taxes, but is a claim for money had and received, as was correctly held in Kelley v. United States, 30 Fed. (2d) 193. … This Board has not jurisdiction to adjudicate a claim for money had and received. The refunded money occupies exactly the same status as the interest paid on that refund.

B. B. Todd, Inc. v. Commissioner

1 B.T.A. 762 · United States Board of Tax Appeals · Mar 16, 1925

Todd, Inc. v. Commissioner Docket No. 707. … United States Board of Tax Appeals 1 B.T.A. 762 ; 1925 BTA LEXIS 2807 ; March 16, 1925 , decided Submitted February 24, 1925 . *2807 The Board is without authority to require the Commissioner to permit the filing of returns

Sass v. Commissioner

12 B.T.A. 156 · United States Board of Tax Appeals · May 28, 1928

Tax Assessor, 14 Hawaii, 601 , and Queenan v. Palmer, 117 Ill. 619 ; 7 N. E. 613 , as to the accepted meaning of the word loss. … Reviewed by the Board. The deficiencies are in the amounts of $2,785.82 and $983.80 for the calendar years 1919 and 1921, respectively, and judgment will he entered accordingly.

T. R. Miller Mill Co. v. Commissioner

37 B.T.A. 43 · United States Board of Tax Appeals · Jan 11, 1938

Wallin v. Johnson City Lumber & Manufacturing Co., 136 Tenn. 124 ; 188 S. W. 577 ; and Northwestern Marble & Tile Co. v. Carlson, 116 Minn. 438 ; 133 N. … Reviewed by the Board. Decision will be entered under Bule 50.

National City Bank v. Commissioner

35 B.T.A. 975 · United States Board of Tax Appeals · Apr 27, 1937

See Board v. Commissioner of Internal Revenue (C. C. A.) 51 F. (2d) 73, 75, 76. Compare United States v. S. S. White Dental Manufacturing Co., 274 U. S. 398 * * *. In Board v. … There is close analogy, also, between the situation herein and in Board v. Commissioner, supra. The other stockholders in Board v.

Seaboard Loan & Sav. Asso. v. Commissioner

45 B.T.A. 510 · United States Board of Tax Appeals · Jan 1, 1941

The questions raised here have heretofore been before the Board and the courts and have been decided adversely to the petitioner’s contentions. Seaboard Small Loan Corporation, 42 B. T. A. 715; Girard Investment Co. v. … Commissioner, 122 Fed. (2d) 843, affirming memorandum opinion of the Board. Both Seaboard Small Loan Corporation and Girard Investment Co., supra, were decided on authority of Noteman v.

Maltbie v. Commissioner

31 B.T.A. 614 · United States Board of Tax Appeals · Nov 16, 1934

The Supreme Court has spoken in Metcalf & Eddy v. … Murphy, 70 Fed. (2d) 790, in which the Circuit Court reversed this Board; certiorari denied, 293 U.

Terrell Co. v. Commissioner

9 B.T.A. 1131 · United States Board of Tax Appeals · Jan 10, 1928

Upon authority of Pollock v. Loan & Trust Co., 157 U. S. 429; Peck v. Lowe, 247 U. … Reviewed by the Board. Decision will be entered for the respondent.

Lowell & Andover Railroad v. Commissioner

8 B.T.A. 501 · United States Board of Tax Appeals · Oct 4, 1927

The reasoning and conclusion of the court in Bankers' Trust Co. v. Bowers, 295 Fed. 89 , and Louis Hymel Planting & Manufacturing Co., 5 B. T. A. 910, apply with equal force in this instance. … The Board is of the opinion therefore that the Commissioner erred in this regard and that he should have allowed a credit of the full amount of $2,000. Reviewed by the Board.

McKnight v. Commissioner

3 B.T.A. 1060 · United States Board of Tax Appeals · Mar 30, 1926

McKnight v. Commissioner Docket No. 4048. … The controversy thus arising was settled by a payment to the owner of $150,250 by the board. The transfer of the 70-acre tract by J.

Scharps v. Commissioner

20 B.T.A. 246 · United States Board of Tax Appeals · Jul 18, 1930

SCHARPS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Scharps v. Commissioner Docket No. 21457. … After quoting section 204(a) of the Revenue Act of 1921, the Board said: In the opinion of the Board the facts stipulated do not bring the petitioner within the provisions of this section.

Commercial Trust Co. v. Commissioner

18 B.T.A. 1248 · United States Board of Tax Appeals · Feb 19, 1930

Hecht v. … Reviewed by the Board. Judgment of no deficiency for 1922 and 1923 will be entered on each docket.

Kishman Fish Co. v. Glander

44 Ohio Law. Abs. 538 · United States Board of Tax Appeals · Dec 6, 1945

Board of Assessment and Review, 224 Iowa, 405 , 276 N. W. 205 , cited in the opinion of the court in the case of France Company v. … It appears to the Board that if the former statutes exempted such sales and use it would have been unnecessary to amend them. As stated in Kennedy v.

Wood v. Commissioner

29 B.T.A. 919 · United States Board of Tax Appeals · Jan 25, 1934

WOOD, ET UX., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wood v. Commissioner Docket No. 58926. … The board of directors also makes a charge for water furnished to the lands by the acre foot.

S. & L. Bldg. Corp. v. Commissioner

19 B.T.A. 788 · United States Board of Tax Appeals · Apr 30, 1930

This Board, in Pacheco Creek Orchard Co., 12 B. T. A. 1358, and Dalraida Realty Co., 5 B. T. … Reviewed by the Board. Judgment will be entered wnder Rule 59.

Hyde v. Commissioner

31 B.T.A. 256 · United States Board of Tax Appeals · Oct 3, 1934

VaN FossaN, dissenting: I am unable to agree with -the ruling of the majority of the Board. … It seems clear that the trust in question brings the instant case within the reasoning of the Court of Appeals for the Eighth Circuit in Willcuts v.

Seas Shipping Co. v. Commissioner

16 B.T.A. 841 · United States Board of Tax Appeals · May 31, 1929

SEAS SHIPPING CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Seas Shipping Co. v. Commissioner Docket Nos. 20714, 22077, 41648. … United States Board of Tax Appeals 16 B.T.A. 841 ; 1929 BTA LEXIS 2509 ; May 31, 1929 , Promulgated *2509 Rates of depreciation and obsolescence determined. C. E. Baldwin, Esq., and Frank V.

Birdneck Realty Corp. v. Commissioner

25 B.T.A. 1084 · United States Board of Tax Appeals · Apr 6, 1932

It relies primarily on Feuchtenberger v. Williams, 137 Va. 578 ; 120 S. … A. 276; Lucas v. North Texas Lumber Co., 281 U. S. 11 . This proceeding is readily distinguishable from Biscayne Bay Islands Co., 23 B. T.

P. D. Beville Supply Co. v. Commissioner

1 B.T.A. 665 · United States Board of Tax Appeals · Feb 28, 1925

Beville Supply Co. v. Commissioner Docket No. 1172. United States Board of Tax Appeals 1 B.T.A. 665 ; 1925 BTA LEXIS 2831 ; February 28, 1925 , decided Submitted February 25, 1925 . *2831 Geo. E. H. … From the admitted allegations of the petition the Board makes the following. FINDINGS OF FACT. 1.

Slattery v. Commissioner

9 B.T.A. 1123 · United States Board of Tax Appeals · Jan 10, 1928

Reviewed by the Board. Judgment will be entered on 15 days’ notice, v/nder Rule 50.