Case law

Gravley v. Commissioner

44 B.T.A. 722 · United States Board of Tax Appeals · Jun 17, 1941

The “Board is no more bound than is a jury to believe the statements of the most interested witness, even though there be no direct or affirmative evidence to the contrary.” Domestic Management Bureau, Inc., 38 B. T. … Allen v. Commis sioner, 117 Fed. (2d) 364; Wiese v. Commissioner, 93 Fed. (2d) 921; Hugh H. Miller, 25 B. T. A. 418. In the Allen and Miller cases the withdrawals were charged off against surplus.

El Paso Elec. Co. v. Commissioner

10 B.T.A. 79 · United States Board of Tax Appeals · Jan 21, 1928

Relying upon the decision of the Supreme Court in the case of Edwards v. Cuba Railroad Co., 268 U. S. 628 , the Board held that such contributions did not constitute taxable income to the power company. … See also Great Northern Railway Co. v. Commissioner, 8 B. T. A. 225. Respondent was in error. Judgment will be entered on 15 days' notice, under Rule 50.

Walker v. Commissioner

26 B.T.A. 494 · United States Board of Tax Appeals · Jun 22, 1932

surplus greater than the distribution here questioned; and contends that in view of the authority granted to it by the Commissioner of Corporations of the State of California to disburse such surplus, and the action of its board … A. 956; Douglas v. Edwards, 298 Fed. 229 . Decision will be entered for the respondent.

Knapp v. Commissioner

40 B.T.A. 1145 · United States Board of Tax Appeals · Dec 19, 1939

KNAPP, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Knapp v. Commissioner Docket No. 91699. … Those annuities were to be paid at times and in such amounts as fixed by the "Service Annuity Board" or board of directors of the company.

Cambridge Apartment Bldg. Corp. v. Commissioner

44 B.T.A. 617 · United States Board of Tax Appeals · May 29, 1941

CAMBRIDGE APARTMENT BUILDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cambridge Apartment Bldg. Corp. v. Commissioner Docket No. 102205. … United States Board of Tax Appeals 44 B.T.A. 617 ; 1941 BTA LEXIS 1305 ; May 29, 1941 , Promulgated *1305 INCOME - ASSESSMENTS ON STOCKHOLDERS. - Stockholder-tenants of an apartment building were assessed, and a part of the

Untermyer v. Commissioner

11 B.T.A. 405 · United States Board of Tax Appeals · Apr 3, 1928

Littleton: From the facts in this proceeding, the Board holds that collection of the proposed deficiency for the year 1917 is barred by the statute of limitation of five years. New York & Albany Lighterage Co. v.

Blackwell Oil & Gas Co. v. Commissioner

20 B.T.A. 661 · United States Board of Tax Appeals · Sep 4, 1930

The decisions in Komhauser v. Dnnted States, supra, and the Superheater Co., 12 B. T. A. 6, which are relied upon by the petitioner, are not in conflict with these cases. … In the Superheater case the contemplated litigation grew out of an action of the board of directors, acting as such. The claim settled did not involve title.

Pitzman v. Commissioner

36 B.T.A. 81 · United States Board of Tax Appeals · Jun 11, 1937

Swanson v. Commissioner, 296 U. S. 362 ; Helvering v. Coleman-Gilbert Associates, 296 U. S. 369 ; Helvering v. Combs, 296 U. S. 365 ; Morrissey v. Commissioner, 296 U. S. 344 . … Reviewed by the Board. Decision will be entered for the petitioners.

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.

Aurora Brewing Co. v. Commissioner

2 B.T.A. 692 · United States Board of Tax Appeals · Sep 30, 1925

Aurora Brewing Co. v. Commissioner Docket No. 2195. … Whereas, it is deemed desirable and necessary by the board of directors of this corporation to make division of the undivided profits among the stockholders, and Whereas, the board of directors, by resolution passed at a

Stock Yards Bank v. Commissioner

25 B.T.A. 964 · United States Board of Tax Appeals · Mar 23, 1932

Weiss v. Stearn, 265 U.S. 242 . 2. … In Weiss v.

Moyer v. Commissioner

1 B.T.A. 75 · United States Board of Tax Appeals · Nov 19, 1924

Moyer v. Commissioner Docket No. 250. United States Board of Tax Appeals 1 B.T.A. 75 ; 1924 BTA LEXIS 253 ; November 19, 1924 , decided Submitted November 6, 1924 . *253 Petition dismissed as premature. H. … There *254 is no provision of law for an appeal to this Board until after the Commissioner has made a determination. The petition must be dismissed.

Parisian v. Commissioner

2 B.T.A. 415 · United States Board of Tax Appeals · Sep 7, 1925

Parisian v. Commissioner Docket No. 583. … On reference to the Board, ARUNDELL took no part in the consideration.

Stephenson v. Commissioner

13 B.T.A. 311 · United States Board of Tax Appeals · Sep 10, 1928

in Herschel V. … to decide in view of our holding of the failure of petitioners in their proof of loss, it might be well to say that, in our view of the facts here, they are not such as to bring them within the rule laid down in Herschel V.

C. P. Lathrop & Co. v. Commissioner

5 B.T.A. 879 · United States Board of Tax Appeals · Dec 21, 1926

LATHROP & CO., INC., AND SOUTHERN SAND & GRAVEL CO., INC., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. P. Lathrop & Co. v. Commissioner Docket No. 6603. … United States Board of Tax Appeals 5 B.T.A. 879 ; 1926 BTA LEXIS 2745 ; December 21, 1926 , Promulgated *2745 1. Petitioners were affiliated during the calendar year 1920. 2.

Miles Realty Co. v. Commissioner

31 B.T.A. 443 · United States Board of Tax Appeals · Oct 25, 1934

That case was affirmed in Commissioner v. … Eisner v. Macomber, 252 U. S. 189, 207 .

Henry Myer Thread Mfg. Co. v. Commissioner

2 B.T.A. 665 · United States Board of Tax Appeals · Sep 28, 1925

Co. v. Commissioner Docket No. 3641. United States Board of Tax Appeals 2 B.T.A. 665 ; 1925 BTA LEXIS 2328 ; September 28, 1925 , Decided Submitted July 15, 1925 . *2328 1. … From the pleadings, testimony, and documentary evidence introduced the Board makes the following FINDINGS OF FACT. 1.

John Lee Shoe Co. v. Commissioner

11 B.T.A. 187 · United States Board of Tax Appeals · Mar 23, 1928

The Board has repeatedly stated that affiliation must depend on the facts in each particular case, that no hard and fast rule can be laid down for guidance, and percentages of stock ownership may not be the sole criterion … V. Greene & Co., 5 B. T. A. 442, and H. B. Smith Machine Co., 7 B. T. A. 525. Such a decision renders unnecessary a decision on the second assignment of error. Judgment will be entered on 15 days’ notice, under Bule 50.

Jarecki Mfg. Co. v. Commissioner

12 B.T.A. 1165 · United States Board of Tax Appeals · Jul 5, 1928

In United States v. … The Court of Claims in Gray & Co. v. United States, decided June 6,1927, quoted from the above opinion and applied it to section 12(a) of the Revenue Act of 1916.

Handly v. Commissioner

30 B.T.A. 1271 · United States Board of Tax Appeals · Jul 24, 1934

The fact that they were minors under guardianship is consistent with their being separate individual taxpayers, Commissioner v. Van Wart, 69 Fed. (2d) 299. … Langley v. Commissioner, 61 Fed. (2d) 796. Reviewed by the Board. Judgment will be entered tender Rule BO. Seawell, Adams, and TuRNER dissent. SEC. 167. INCOME FOR BENEFIT OF GRANTOR.