Case law

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.

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.

Charles M. Monroe Stationery Co. v. Commissioner

3 B.T.A. 69 · United States Board of Tax Appeals · Nov 18, 1925

Monroe Stationery Co. v. Commissioner Docket No. 950. … In 1918 it was unable to place orders for such goods, due to certain restrictions placed on the manufacturers by *2045 the War Industries Board.

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.

Ft. Ring Oil & Gas Co. v. Commissioner

30 B.T.A. 307 · United States Board of Tax Appeals · Apr 4, 1934

This question has been decided adversely to the petitioner’s contention *310 by the Board and the courts in Old Farmers Oil Co., 12 B.T.A. 203 , and Hughes Oil Co. v. … This regulation has been held valid in Sterling Oil & Gas Co. v. Lucas, 51 Fed. (2d) 413; aff'd., 62 Fed. (2d) 951; and Ramsey v. Commissioner, 26 B.T.A. 277 ; aff'd., 66 Fed. (2d) 316; certiorari denied, 290 U.S. 673 .

Pioneer Cooperage Co. v. Commissioner

17 B.T.A. 119 · United States Board of Tax Appeals · Aug 19, 1929

This startling result is contrary to the concepts of Congress, of the courts, and of the Board. … The decisions in the Flannery and Ludington cases were largely based on Goodrich v. Edwards, 255 U. S. 527 , and Walsh v. Brewster, 255 U. S. 536 .

Marble v. Commissioner

26 B.T.A. 26 · United States Board of Tax Appeals · May 10, 1932

United States v. Field, 255 U. S. 257 ; Crooks v. Harrelson, 282 U. S. 55 . … Reviewed by the Board. Decision will be entered under Bule 50.

Moore v. Commissioner

33 B.T.A. 108 · United States Board of Tax Appeals · Sep 30, 1935

S.) 97; Douglas v. Metropolitan Life Insurance Co., 11 Ohio N. P. (N. S.) 513; Teepen v. Schlacther, 18 Ohio N. P. (N. S.) 33; Schlacther v. Teepen, 24 Ohio O. C. (N. S.) 30. … Reviewed by the Board. Decision will be entered under Bule 50.

Peterson & Pegau Baking Co. v. Commissioner

2 B.T.A. 637 · United States Board of Tax Appeals · Sep 28, 1925

Peterson & Pegau Baking Co. v. Commissioner Docket No. 1628. … The Commissioner at the hearing asked the Board to consider whether a penalty for fraud should be imposed by the Board independently under its general power to determine the ultimate amount of the deficiency.

Metropolitan Edison Co. v. Commissioner

35 B.T.A. 1110 · United States Board of Tax Appeals · May 14, 1937

Smith, dissenting: I am of the opinion that the petitioner is entitled to deduct from the gross income of the taxable years the amounts which have been disallowed in the prevailing opinion of the Board as deductions for unamortized … Co. v. Commissioner, 33 Fed. (2d) 695; New York Central R. Co. v. Commissioner, 79 Fed. (2d) 247.

Leflang v. Commissioner

6 B.T.A. 4 · United States Board of Tax Appeals · Feb 1, 1927

The facts in the instant case place it within the purview of the Board’s decisions in Appeal of O. B. Barker, 3 B. T. A. 1180, and in E. F Cremin v. Commissioner, 5 B. T. A. 1164.

Potter v. Commissioner

10 B.T.A. 563 · United States Board of Tax Appeals · Feb 7, 1928

POTTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Potter v. Commissioner Docket No. 7432. … LITTLETON: The facts in this proceeding bring it within the decision of the Board in .

Poznak v. Commissioner

14 B.T.A. 727 · United States Board of Tax Appeals · Dec 14, 1928

Smith: That the petitioner is liable to income tax in respect of profits from the conduct of his illegal business is settled by the decision of the Supreme Court in United States v. Sullivan, 274 U. S. 259 . … The Board can not at this time determine the exact amount of the deficiencies due. Judgment will he entered u/nder Rule 50.

Cincinati Union Terminal Co. v. Commissioner

44 B.T.A. 905 · United States Board of Tax Appeals · Jul 8, 1941

Disney: The petitioner, under the principles enunciated in Old Colony Railroad Co. v. Commissioner, 284 U. S. 552 ; and United States v. Boston & Maine Railroad Co., 279 U. S. 732 ; also West End St. Ry. Co. v. … Old Colony Railroad Co. v. Commissioner, supra; Minneapolis, St. Paul & Sault Ste. Marie Railway Co., 34 B. T. A. 177, 186.

Lesser v. Commissioner

12 B.T.A. 741 · United States Board of Tax Appeals · Jun 21, 1928

Markowitz v. Commissioner, 8 B. T. A. 1100, decided by this Board on October 31, 1927.

Tarafa y Armas v. Commissioner

37 B.T.A. 19 · United States Board of Tax Appeals · Jan 7, 1938

Only in justifiable instances — and we do not consider this one — have the courts and this Board disregarded the separateness of the corporate entity from its stockholders. Burnet v. Commonwealth Improvement Co., 287 U. … Reviewed by the Board. .Decision will be entered under Bule 50.

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.

Hampton Co. v. Commissioner

2 B.T.A. 302 · United States Board of Tax Appeals · Jul 11, 1925

Hampton Co. v. Commissioner Docket No. 2054. United States Board of Tax Appeals 2 B.T.A. 302 ; 1925 BTA LEXIS 2451 ; July 11, 1925 , Decided Submitted May 28, 1925 . *2451 1. … The Board, therefore, considers only the two remaining issues.

Illinois Paper Box Co. v. Commissioner

4 B.T.A. 1227 · United States Board of Tax Appeals · Sep 30, 1926

Illinois Paper Box Co. v. Commissioner Docket No. 770. United States Board of Tax Appeals 4 B.T.A. 1227 ; 1926 BTA LEXIS 2014 ; September 30, 1926 , Decided *2014 1. … Crofts, and some employees who held qualifying shares, composed the board of directors.

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.