Case law

Houston Baseball Ass'n v. Commissioner

24 B.T.A. 69 · United States Board of Tax Appeals · Sep 21, 1931

COMMISSIONER OF INTERNAL REVENUE, RESPONDENT., PETITIONER, v. Houston Baseball Ass'n v. Commissioner Docket Nos. 43985, 45430. … In case of dispute between the Player and the Club or any assignee hereof the same shall be referred to the National Board or the Commissioner as the case may be, as an umpire, and the Board's decision shall be accepted by

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.

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.

Hoffman v. Commissioner

36 B.T.A. 972 · United States Board of Tax Appeals · Nov 30, 1937

Nichols v. United States, 64 Ct. Cls. 241; Ernest M. Bull, Executor, 7 B. T. A. 993; Walter R. McCarthy, Executor, 9 B. T. A. 525; William K. Vanderbilt et al., Executors, 11 B. T. A. 291; E. S. … Brown, Executor, 11 B. T. A. 1203; Roy J. O'Neil et al., Administrators, 31 B. T. A. 727; Herbert G. Perry et al., Executors, 32 B. T. A. 513; Florence O. R. Lang et al., Executors, 32 B. T. A. 522.

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.

Rail Joint Co. v. Commissioner

22 B.T.A. 1277 · United States Board of Tax Appeals · Apr 22, 1931

RAIL JOINT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rail Joint Co. v. Commissioner Docket No. 46003. … The bonds were thereupon canceled and destroyed, and the unexpended balance of the money appropriated was ordered returned to the treasury by the board of directors.

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.

Northern Hotel Co. v. Commissioner

3 B.T.A. 1099 · United States Board of Tax Appeals · Mar 31, 1926

A. 169; and in Henrici Co. v. … And while it may be that his work in this regard was done as carefully and completely as possible after a lapse of several years, it has not seemed proper for the Board to adopt his conclusions and computations as findings

Utah Orpheum Co. v. Commissioner

6 B.T.A. 343 · United States Board of Tax Appeals · Feb 28, 1927

UTAH ORPHEUM CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Utah Orpheum Co. v. Commissioner Docket No. 18209. … On July 3, 1926, the petitioner filed with the Board its petition on appeal.

Falcon Co. v. Commissioner

41 B.T.A. 1128 · United States Board of Tax Appeals · May 14, 1940

So did the Board in Conservative Gas Co., supra. … Reviewed by the Board. Decision will be entered under Rule 50. TotNer dissents.

Tyng v. Commissioner

36 B.T.A. 21 · United States Board of Tax Appeals · Jun 8, 1937

S. 378 ; Nelson Co. v. Helvering, 296 U. S. 374 ; and Helvering v. Watts, 296 U. S. 387 . … Commissioner v. Kitselman, 89 Fed. (2d) 458, reversing 33 B. T. A. 494 (a report promulgated by the Board before the Supreme Court decided the Minnesota Tea, Nelson, and Walts cases).

Coon Auto Co. v. Commissioner

8 B.T.A. 763 · United States Board of Tax Appeals · Oct 11, 1927

COON AUTO CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Coon Auto Co. v. Commissioner Docket Nos. 9330, 10116. … United States Board of Tax Appeals 8 B.T.A. 763 ; 1927 BTA LEXIS 2800 ; October 11, 1927 , Promulgated *2800 1.

Pierce v. Commissioner

37 B.T.A. 225 · United States Board of Tax Appeals · Jan 28, 1938

S. 656 ; Planter’s Cotton Oil Co. v. Hopkins, 53 Fed. (2d) 825; affd., 286 U. S. 332 ; Woolford Realty Co. v. Rose, 286 U. S. 319 . … Beviewed by the Board. Decision will be entered, for the respondent. Sec. 23.

Van Etten v. Commissioner

8 B.T.A. 611 · United States Board of Tax Appeals · Oct 8, 1927

Reviewed by the Board. Decision will be entered on 15 days' notice, v/nder Bule 50.

Chapin v. Commissioner

33 B.T.A. 688 · United States Board of Tax Appeals · Dec 11, 1935

Pursuant to authority granted by resolution of the board of directors of the building corporation on November 18, 1927, the ten original stockholders sold and transferred to Iver Lawson and E. A. … In affirming a decision of the Board involving a comparable question of law, the Circuit Court of Appeals for the Tenth Circuit, in Newman v. Commissioner, 40 Fed. (2d) 225; certiorari denied, 282 U.