Case law

Keeney v. Commissioner

15 B.T.A. 715 · United States Board of Tax Appeals · Mar 6, 1929

KEENEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Keeney v. Commissioner Docket Nos. 11715, 14424. … Reviewed by the Board. Decision will be entered for the petitioner.

Beta Upsilon Chapter of Sigma Kappa House Ass'n v. Porterfield

17 Ohio Misc. 123 · United States Board of Tax Appeals · Dec 18, 1968

The Kirtland Country Club v. … Donahue, 8 Ohio St. 2d 18 , which affirmed the Board of Tax Appeals finding that certain personal property was not “used in business” upon the authority of the Kirtland Country Club Co. v.

Carlton v. Commissioner

2 B.T.A. 1115 · United States Board of Tax Appeals · Oct 30, 1925

The Board approves the Commissioner’s determination that neither a deductible loss nor a taxable profit resulted from this transaction. United States v. Flannery, 268 U. S. 98 .

David Rodefer Oil Co. v. Commissioner

11 B.T.A. 782 · United States Board of Tax Appeals · Apr 23, 1928

In United States v. … The facts in this case are parallel to those considered by the Board in G. L. Ramsey, 11 B. T. A. 345. In accordance therewith the deficiency assessment is collectible.

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.

Elgin Butter Tub Co. v. Commissioner

12 B.T.A. 1313 · United States Board of Tax Appeals · Jul 12, 1928

The petitioner relied upon the decision in the case of Eisner v. Macomber, 252 U. S. 189 ; Davidson & Case Lumber Co. v. Motter, 14 Fed. (2d) 137; Eaton v. English & Mersick Co., 1 Fed. (2d) 54; Flynn v. … The respondent relied upon the case of Spencer v. Lowe, 198 Fed. 161 , and upon the following decisions by this Board: Greenfield Bros. Clothing Co., 9 B. T. A. 9; Kelly-Buckley Co., 1 B. T.

Jahncke Shipbuilding Co. v. Commissioner

11 B.T.A. 479 · United States Board of Tax Appeals · Apr 10, 1928

JAHNCKE SHIPBUILDING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Jahncke Shipbuilding Co. v. Commissioner Docket No. 18349. … (Herein Contractor refers to petitioner, Owner to United States Shipping Board.) ARTICLE V Disposal of hulls. - 1.

H. V. Greene Co. v. Commissioner

5 B.T.A. 442 · United States Board of Tax Appeals · Nov 11, 1926

A. 932; Thomas Cronin Co. v. Lewellyn, 9 Fed. (2d) 974; Appeal of Pan-American Hide Co., 1 B. T. A. 1249; Appeal of Morrison-Ricker Mfg. Co., 2 B. T. A. 1008; Appeal of Thatcher Medicine Co., 3 B. T. … In view of the evidence the Board can not, in justice, say that the value which the corporation placed upon Greene’s services was unreasonable.

Hopkins v. Commissioner

2 B.T.A. 549 · United States Board of Tax Appeals · Sep 8, 1925

Hopkins v. Commissioner Docket No. 1476. … From the oral and documentary evidence presented at the hearing the Board makes the following *550 FINDINGS OF FACT.

Syracuse Washing Machine Corp. v. Commissioner

17 B.T.A. 11 · United States Board of Tax Appeals · Jul 26, 1929

SYRACUSE WASHING MACHINE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Syracuse Washing Machine Corp. v. Commissioner Docket Nos. 26851, 41474. … Co. v. United States, 61 Ct.Cls. 143 ; affd. 47 Sup.Ct. 598.

Bullis v. Commissioner

32 B.T.A. 501 · United States Board of Tax Appeals · Apr 25, 1935

A. 1144, and Hirsch v. United States, 62 Fed. (2d) 128; certiorari denied, 289 U. S. 785 . … Reviewed by the Board. Decision will be entered under Rule 50.

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.

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.

Forest Lawn Memorial Park Ass'n v. Commissioner

45 B.T.A. 1091 · United States Board of Tax Appeals · Dec 26, 1941

To the same effect see Dries v. Evans Cemetery Co., 109 Pa. Super. 498 ; 167 Alt. 237. In Wing v. … Commissioner v. Kensico Cemetery, supra.

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.

Albia Box & Paper Co. v. Commissioner

4 B.T.A. 1184 · United States Board of Tax Appeals · Sep 29, 1926

Albia Box & Paper Co. v. Commissioner Docket No. 1907. … The rates each year were fixed by the board of directors and the action of the board was entered upon the minutes.

H. S. Crocker Co. v. Commissioner

20 B.T.A. 458 · United States Board of Tax Appeals · Aug 4, 1930

CROCKER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. S. CROCKER CO., SUCCESSOR TO CUNNINGHAM, CURTISS & WELSH CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. S. … Crocker Co. v. Commissioner Docket Nos. 29169, 29170, 36507, 40468, 40686. United States Board of Tax Appeals 20 B.T.A. 458 ; 1930 BTA LEXIS 2112 ; August 4, 1930 , Promulgated *2112 John J.

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.

Alexander v. Commissioner

13 B.T.A. 1169 · United States Board of Tax Appeals · Oct 23, 1928

In Cryan v. … Reviewed by the Board. Judgment will be entered for the respondent.

Nichols v. Commissioner

10 B.T.A. 919 · United States Board of Tax Appeals · Feb 21, 1928

The same issue with respect to the year 1920 as is presented in this proceeding for the year 1922 was decided favorably to the petitioners by the United States Court of Claims in Nichols v. United States, 6 Am. Fed. … The Board, in considering substantially the same issue, in William G. Frank, Administrator, 6 B. T. A. 1071, cited with approval Nichols v. United States, supra.