Case law

Campbell v. Commissioner

33 B.T.A. 101 · United States Board of Tax Appeals · Sep 26, 1935

In the case of Burges v. … To the same eifect see Helvering v. Powers, 293 U. S. 214 , affirming the decision of this Board rendered in the case of Leland Powers, Execu tor, 26 B. T. A. 1381.

Sears, Roebuck & Co. v. Commissioner

17 B.T.A. 22 · United States Board of Tax Appeals · Jul 31, 1929

EMPLOYEES' SAVINGS AND PROFIT SHARING PENSION FUND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sears, Roebuck & Co. v. Commissioner Docket No. 16290. … Article V. Withdrawals. Sec. 1.

Dickinson v. Commissioner

23 B.T.A. 1212 · United States Board of Tax Appeals · Jul 20, 1931

The plaintiff in Artman v. … See Wineman v. Phillips, 93 Mich. 223 ; 53 N. W. 168 ; and Gillespie v. Beecher, 94 Mich. 374 ; 54 N. W. 167 , where the husband and wife in both cases leased and operated a hotel; and Bennett v.

Kansas City S. Ry. v. Commissioner

22 B.T.A. 949 · United States Board of Tax Appeals · Mar 30, 1931

Connecticut General Life Insurance Co. v. Eaton, 218 Fed. 188 ; Doyle v. Mitchell Bros. Co., 247 U. S. 179 ; Stratton's Independence v. Howbert, 231 U. S. 399 ; Eisner v. Macomber, 252 U. S. 189 ; Trefray v. … Reviewed by the Board. Decision uoill he entered under Bule 50.

Cortland Specialty Co. v. Commissioner

22 B.T.A. 808 · United States Board of Tax Appeals · Mar 19, 1931

In Symmes v. … Co. v. Georgia, 98 U. S. 359 , 25 L.

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.

Munger v. Commissioner

16 B.T.A. 168 · United States Board of Tax Appeals · Apr 24, 1929

In support of this contention, respondent cites Baltzell v. Mitchell, 3 Fed. (2d) 428; Whitcomb v. Blair, 25 Fed. (2d) 528, and Arthur H. Fleming et al., 6 B. T. A. 900. … Reviewed by the Board. Judgment will be entered under Rule 50. Teammell dissents.

Carnation Milk Products Co. v. Commissioner

9 B.T.A. 95 · United States Board of Tax Appeals · Nov 14, 1927

The issue presented by the motions in these proceedings is concluded by the decision of the Board in Joy Floral Go. v. Oommis- sioner, 7 B. T.

Blair v. Commissioner

18 B.T.A. 69 · United States Board of Tax Appeals · Nov 9, 1929

In Merchants Loan & Trust Co. v. Patterson, 308 Ill. 519 ; 139 N. E. 912 , the court said: In equity * * * the cestui que trust may deal with his equitable estate as property. … A. 1315; Young v. Gnichtel, 28 Fed. (2d) 789; O'Malley-Keyes v. Eaton, 24 Fed. (2d) 436.

Huggett v. Commissioner

24 B.T.A. 669 · United States Board of Tax Appeals · Nov 8, 1931

WILLIAM HUGGETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Huggett v. Commissioner Docket No. 45831. … Coolidge v.

Coleman, Kirkman Cannon Co. v. Commissioner

11 B.T.A. 460 · United States Board of Tax Appeals · Apr 10, 1928

COLEMAN, KIRKMAN CANNON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Coleman, Kirkman Cannon Co. v. Commissioner Docket No. 14408. … This proceeding came on to be heard before a Division of *3797 the Board at Atlanta, Ga., on March 2, 1927.

Neidich v. Commissioner

38 B.T.A. 1178 · United States Board of Tax Appeals · Nov 18, 1938

The point in Helvering v. Tex-Penn Oil Co., 300 U. … Petitioner seeks to distinguish the case from Groman v. Commissioner, 302 U. S. 82 ; Helvering v. Bashford, 302 U. S. 454 ; A. W. Mellon, 36 B. T. A. 977; and Gilbert D. Hedden, 37 B. T. A. 1082.

Farr v. Commissioner

44 B.T.A. 683 · United States Board of Tax Appeals · Jun 6, 1941

In Vaughan v. Commissioner, 85 Fed. (2d) 497, 499; certiorari denied, 299 U. … To the same effect is Schafer v. Helvering, 299 U. S. 171 .

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.

Dilks v. Commissioner

19 B.T.A. 646 · United States Board of Tax Appeals · Apr 22, 1930

DILKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dilks v. Commissioner Docket No. 27997. … The boats were delivered to the Shipping Board in 1920.

Menken v. Commissioner

8 B.T.A. 1062 · United States Board of Tax Appeals · Oct 29, 1927

Noble Hayes v. Commissioner, 7 B. T. A. 936.) Our decision makes it unnecessary to consider whether or not the New York statute of limitations had run against the collection of the account, as contended by petitioner. … Reviewed by the Board. Judgment will be entered for the Commissioner.

Long v. Commissioner

35 B.T.A. 479 · United States Board of Tax Appeals · Feb 12, 1937

A. 936; Henry V. Poor, 11 B. T. A. 781; John H. Wourms, 25 B. T. A. 671; Oscar T. Crosby, 27 B. T. A. 1234. … Reviewed by the Board. Decision will be entered for the respondent. Murdock and Leech concur only in the result. SteRnhagen, Mellott, Tyson, and Disney dissent.

Coen v. Commissioner

18 B.T.A. 1274 · United States Board of Tax Appeals · Feb 20, 1930

Decisions of the courts and of the Board in which it was merely held that the individual taxpayer was engaged in business or was in fact, in his own behalf, and not merely by reason of his investment in a corporation or association … Such are Bryce v. Keith, 257 Fed. 133 ; Mente v. Eisner, 266 Fed. 161 ; Oscar K. Eysen bach, 10 B. T. A. 716; cited by petitioner.

Downing v. Commissioner

43 B.T.A. 1147 · United States Board of Tax Appeals · Mar 26, 1941

See also Board v. Commissioner, 51 Fed. (2d) 73; certiorari denied, 284 U. S. 658 ; Commissioner v. Brooklyn Union Gas Co., 62 Fed. (2d) 505; Blum v. Helvering, 74 Fed. (2d) 482; certiorari denied, 295 U. … See North American Oil Consolidated v. Burnet, supra; Board v. Commissioner, supra; Commissioner v. Brooklyn Union Gas Co., supra; Blum v. Helvering, supra; Champlin v. Commissioner, supra; National City Bank v.

Refling v. Commissioner

17 B.T.A. 327 · United States Board of Tax Appeals · Sep 19, 1929

REFLING, EXECUTOR, ESTATE OF HAROLD THORSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Refling v. Commissioner Docket No. 25230. … Reviewed by the Board. Judgment will be entered for the respondent.