Case law

Esperson v. Commissioner

13 B.T.A. 616 · United States Board of Tax Appeals · Sep 27, 1928

NIELS (MELLIE) ESPERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Esperson v. Commissioner Docket No. 7376. … Reviewed by the Board. Judgment will be entered for the respondent. LOVE dissents.

Lake County National Bank v. Kosydar

36 Ohio Misc. 189 · United States Board of Tax Appeals · Dec 26, 1973

The Board of Tax Appeals correctly interpreted Section 548(5) (c), Title 12, U. S. Code, and its decision is, therefore, affirmed. Decision affirmed. HERBERT, Coreigan', Stern, Celebrezze, W. Brown and P. … Brown, JJ., concur.

George Ringler & Co. v. Commissioner

10 B.T.A. 1134 · United States Board of Tax Appeals · Mar 1, 1928

GEORGE RINGLER & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. George Ringler & Co. v. Commissioner Docket No. 8565. … United States Board of Tax Appeals 10 B.T.A. 1134 ; 1928 BTA LEXIS 3958 ; March 1, 1928 , Promulgated *3958 1.

Dudley v. Commissioner

15 B.T.A. 570 · United States Board of Tax Appeals · Feb 25, 1929

DUDLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dudley v. Commissioner Docket No. 19392. … In *2839 United States v.

RESSETER v. COMMISSIONER

12 B.T.A. 254 · United States Board of Tax Appeals · May 31, 1928

RESSETER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RESSETER v. COMMISSIONER Docket No. 6179. … United States Board of Tax Appeals 12 B.T.A. 254 ; 1928 BTA LEXIS 3574 ; May 31, 1928 , Promulgated *3574 Payment to president of corporation held to be a gift. Hillyer Brown, Esq., for the petitioner. George G.

Wobber Bros. v. Commissioner

31 B.T.A. 133 · United States Board of Tax Appeals · Aug 31, 1934

Tait v. Western Maryland Ry. Co., 289 U.S. 620 ; Mary Haller, 26 B.T.A. 895 ; Charles P. Leirdnger, 29 B.T.A. 874 ; Portage Silica Co., 29 B.T.A. 881 . … Fisher v. Browning, 107 Miss. 729 ; 66 So. 132, 136 . Decision will he entered u/nder Rule 50.

Smith v. Commissioner

25 B.T.A. 291 · United States Board of Tax Appeals · Jan 21, 1932

V. Leydig, 15 B. T. A. 124; affd., 43 Fed. (2d) 494; J. T. Browning, 16 B. T. A. 485; Hazel T. Power, 23 B. T. A. 428. … Eeviewed by the Board. Decision will be entered wnder Rule 50. Goodrich took no part in the consideration or decision of these proceedings.

Schimmel v. Commissioner

39 B.T.A. 989 · United States Board of Tax Appeals · May 24, 1939

Brown Co., 8 B. T. A. 112; Crown Willamette Paper Co., 14 B. T. A. 133; Gatens Investment Co., 36 B. T. A. 309. … The courts of Nebraska have held that a real estate tax creates no personal liability against the owner of the land (Toy v. McHugh, 62 Neb. 820 ; Kelley v. Wehn, 63 Neb. 410 ; City of Beatrice v. Wright, 72 Neb. 689 ).

Bankers Pocahontas Coal Co. v. Commissioner

18 B.T.A. 901 · United States Board of Tax Appeals · Jan 22, 1930

United States v. Rindskopf, 105 U. S. 418 ; Avery v. Commissioner, 22 Fed. (2d) 6; Brown v. Com missioner, 22 Fed. (2d) 797; Blair v. Roth, 22 Fed. (2d) 932. … Beviewed by the Board. Judgment will be entered under Bule 50.

Columbian Carbon Co. v. Commissioner

25 B.T.A. 456 · United States Board of Tax Appeals · Feb 4, 1932

The British Finance Act of 1926 (section 22) made this plain and was passed to clarify the situation after the decisions of the House of Lords in the cases of Brown v. … Brown Co., 8 B. T.

Farnsworth, Hoyt Co. v. Commissioner

16 B.T.A. 309 · United States Board of Tax Appeals · Apr 30, 1929

Browning Co., 6 B. T. A. 914; Cushman Chuck Co., 8 B. T. A. 148. … Reviewed by the Board. Judgment will be entered under Buie 62 (c).

Dixon v. Commissioner

25 B.T.A. 1164 · United States Board of Tax Appeals · Apr 15, 1932

ETHEL FISHER DIXON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KATHERINE FISHER DIXON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALICE FISHER FOSTER, PETITIONER, v. … Dixon v. Commissioner Docket Nos. 44302, 47067, 47068, 47069. United States Board of Tax Appeals 25 B.T.A. 1164 ; 1932 BTA LEXIS 1418 ; April 15, 1932 , Promulgated *1418 Charles L. Brown, Esq., for the petitioners. R.

Dickey v. Commissioner

14 B.T.A. 1295 · United States Board of Tax Appeals · Jan 15, 1929

Browne, 8 B. T. A. 826; Louis Cohen. 5 B. T. A. 171; Fred W. Warner, 5 B. T. A. 963; Mitchel v. Bowers (C. C. A.), 15 Fed. (2d) 287; certiorari denied, 273 U. … News Publishing Co. v. Blair, 29 Fed. (2d) 955.

Huron Portland Cement Co. v. Commissioner

9 B.T.A. 181 · United States Board of Tax Appeals · Nov 21, 1927

Brown ? A. I had before me the suggestion of Mr. Brown, making it 5 cents a ton, which made something like $15,000 an acre on a certain depth which he took. Q. Yes. A. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50. Lansdon and Teussbll dissent.

Kammerdiner v. Commissioner

25 B.T.A. 495 · United States Board of Tax Appeals · Feb 10, 1932

Petitioner married Myrtle Brown, then an office worker in a brokerage firm, in 1908, and has lived with her continuously since that date. … Meehan v. Valentine, 145 U. S. 611 ; E. C. Wilson et al., 11 B. T. A. 963. A common law contract of partnership may be oral. E. C. Wilson, supra; Bates v. Hancock, 95 Cal. 479 ; 30 Pac. 605 ; Koyer v.

Schock, G. & Co. v. Commissioner

47 B.T.A. 415 · United States Board of Tax Appeals · Aug 4, 1942

Hann v. State Board of Taxes and Assessment, 147 Atl. 724 . Applying the test laid down in the oft-cited case of United States v. Anderson, 269 U. … The legislature has the power to discriminate among the various classes of property for the purpose of taxation, State Board of Assessors v. Central R. Co., 48 N. J. Law 146; 4 Atl. 578 ; Chancellor of State v.

Saks & Co. v. Commissioner

20 B.T.A. 1151 · United States Board of Tax Appeals · Oct 3, 1930

A. 553 (affd., Aiken v. Commissioner, 35 Fed. (2d) 620), wherein the Board said: We are of opinion that the rule laid down in Joy Moral Oo. v. Commissioner, supra, is applicable here. … Washington Coal & Coke Co. v. Heiner, 42 Fed. (2d) 68; Roy & Titcomb v. United States, 69 Ct. Cls. 614; and Brown & Sons Lumber Co. v. Commissioner, 38 Fed. (2d) 425. Judgment will be entered under Bule 50.

McCabe v. Commissioner

29 B.T.A. 1096 · United States Board of Tax Appeals · Feb 13, 1934

WILLIAM JOHN MCCABE, PETITIONER, ET AL., 1 v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McCabe v. Commissioner Docket Nos. 69777-69784, 69803. … Irvine 22 124 31 3,100 James Irvine 10 56 14 1,400 Lawrence Brown, estate 3 20 Mrs. P. A. Brown (heir) 32 8 800 Miss P. N. Brown (heir) 16 4 400 Lou M. Larkin 12 10 104 26 2,600 C. D. McCabe 10 56 14 1,400 Mildred K.

National Petroleum Publishing Co. v. Bowers

73 Ohio Law. Abs. 252 · United States Board of Tax Appeals · Nov 4, 1954

The cause was submitted to the Board of Tax Appeals upon the notice of appeal, the transcript of proceedings before the tax commissioner, the evidence presented at a hearing before this board, and briefs of counsel. … Automobile Machine Company v. Brown, 121 Oh St 73.

Woodall v. Commissioner

38 B.T.A. 97 · United States Board of Tax Appeals · Jul 19, 1938

Brown v. Brown, 170 Cal. 1 ; 147 Pac. 1168 . It is held, therefore, that there was no modification of the written contract by an executed oral agreement. … Brown v. Brown, supra; London Guarantee & Accident Co., Ltd. v. Industrial Accident Commission, 181 Cal. 460 ; 184 Pac. 864 ; Peters v. Peters, 60 Pac. (2d) 313 .