Case law

Kopple v. Commissioner

35 B.T.A. 1056 · United States Board of Tax Appeals · Apr 29, 1937

There was much other evidence which the Board considered in reaching its conclusion as to value. The Board was reversed, 83 Fed. (2d) 518, 300 U. S. 481 . … Propper v. Commissioner, 89 Fed. (2d) 617. It is thus not necessary to consider or decide the other issue raised. Reviewed by the Board. Decision will be entered for the petitioner.

Arthur R. Womrath, Inc. v. Commissioner

22 B.T.A. 335 · United States Board of Tax Appeals · Feb 24, 1931

WOMRATH, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Arthur R. Womrath, Inc. v. Commissioner Docket No. 32208. … Reviewed by the Board. Judgment will be entered under Rule 50.

Heinrich v. Commissioner

2 B.T.A. 406 · United States Board of Tax Appeals · Sep 7, 1925

Heinrich v. Commissioner Docket No. 2420. United States Board of Tax Appeals 2 B.T.A. 406 ; 1925 BTA LEXIS 2393 ; September 7, 1925 , Decided Submitted May 14, 1925 . *2393 Edward C. Gruen, C.P.A., for the taxpayer. … The taxpayer duly appealed to this Board from the deficiency for 1918. DECISION. The deficiency determined by the Commissioner is disallowed. On reference to the Board, ARUNDELL took no part in the consideration.

Urbauer v. Commissioner

7 B.T.A. 846 · United States Board of Tax Appeals · Jul 29, 1927

A. 158; New York Life Insurance Co. v. Edwards, 271 U. S. 109 . Reviewed by the Board. Judgment will be entered for the respondent.

Sunset Color Works v. Commissioner

21 B.T.A. 304 · United States Board of Tax Appeals · Nov 12, 1930

These and similar decisions of the Board are referred to with approval and are cited in the footnotes to the opinion in Lucas v. American Code Co., 280 U. S. 445 .

Allen W. Hinkel Dry Goods Co. v. Commissioner

10 B.T.A. 228 · United States Board of Tax Appeals · Jan 26, 1928

HINKEL DRY GOODS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Allen W. Hinkel Dry Goods Co. v. Commissioner Docket No. 9841. … At the hearing the petitioner abandoned its contention as to the first alleged error and the only question submitted to the Board is the value at March 1, 1913, of the leasehold in question. FINDINGS OF FACT.

General Manifold & Printing Co. v. Commissioner

12 B.T.A. 436 · United States Board of Tax Appeals · Jun 7, 1928

In other similar cases the Board has considered the question here involved and held that such transaction did not result in taxable income and on the authority of those decisions, this question is decided in favor of petitioner … Judgment will be entered v/nder Bule 50.

Porto Rico Coal Co. v. Commissioner

44 B.T.A. 221 · United States Board of Tax Appeals · Apr 18, 1941

The Board has held in Taylor Securities, Inc., 40 B. T. … See also Noteman v. Welch, 108 Fed. (2d) 206. Reviewed by the Board. Decision will he entered wnder Buie SO. Cf. Titles I and II of the Revenue Aet of 1937.

J. C. Francesconi & Co. v. Commissioner

10 B.T.A. 658 · United States Board of Tax Appeals · Feb 10, 1928

FRANCESCONI & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. C. Francesconi & Co. v. Commissioner Docket No. 10585. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Manufacturers Life Ins. Co. v. Commissioner

43 B.T.A. 867 · United States Board of Tax Appeals · Mar 12, 1941

That case was followed by the Board in Manhattan Mutual Life Insurance Co., 37 B. T. A. 1041. See also Commissioner v. Vandeveer, 114 Fed. (2d) 719. A distinction was made in Helvering v. … Reviewed by the Board. Decision will be entered under Rule 50.

Guarantee Liquid Measure Co. v. Commissioner

20 B.T.A. 758 · United States Board of Tax Appeals · Sep 11, 1930

GUARANTEE LIQUID MEASURE CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Guarantee Liquid Measure Co. v. Commissioner Docket No. 36029. … At the same meeting the board of directors adopted the following resolution: On motion of Mr. Wolf duly seconded by Mr. Harry C. Fry, Jr., and carried, Mr.

American Telegraph & Cable Co. v. Commissioner

17 B.T.A. 783 · United States Board of Tax Appeals · Oct 7, 1929

Sternhagen : The first issue presents the identical question which has been decided adversely to petitioner by the Board as to 1919, American Telegraph & Cable Co., 2 B. T. … A. 991, decided October 26, 1925, and as to 1922 by the Court of Claims in American Telegraph & Gable Co. v. United States, 61 Ct. Cls. 326, certiorari denied, 271 U. S. 660 .

Alfred C. Goethel Co. v. Commissioner

15 B.T.A. 199 · United States Board of Tax Appeals · Feb 5, 1929

See Hecht v. Malley, 265 U. S. 144 ; Burk-Waggoner Oil Assn. v. Hopkins, 269 U. S. 110 ; and E. A. Landreth Co., 11 B. T. A. 1. As to the first issue, respondent’s action is affirmed. … Eespondent mailed the 60-day deficiency notice on March 31, 1926, and petitioner filed its appeal therefrom to this Board on April 9, 1926.

Rhode Island Hospital Trust Co. v. Commissioner

8 B.T.A. 555 · United States Board of Tax Appeals · Oct 7, 1927

Davis v. Commissioner, 6 B. T. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50. Milliken dissents.

Pelton v. Commissioner

7 B.T.A. 1144 · United States Board of Tax Appeals · Aug 22, 1927

HONORO GIBSON PELTON, EXECUTRIX OF THE LAST WILL AND TESTAMENT OF KATE VIOLA GIBSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pelton v. Commissioner Docket No. 7402. … Both parties concede that the question here is exactly the same as the question previously decided by this Board in the .

Davis Regulator Co. v. Commissioner

36 B.T.A. 437 · United States Board of Tax Appeals · Aug 6, 1937

People v. Shedd, 241 Ill. 155 ; 89 N. E. 332, 335 . … The Board merely held that the evidence was insufficient to warrant the conclusion that the petitioner sold its property because of the imminence of condemnation proceedings.

Connecticut & Passumic Rivers R.R. v. Commissioner

8 B.T.A. 492 · United States Board of Tax Appeals · Oct 4, 1927

CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Connecticut & Passumic Rivers R.R. v. Commissioner Docket Nos. 8424, 9100. … The second issue is governed by the decision of the Board in .

Times-News Co. v. Commissioner

3 B.T.A. 1251 · United States Board of Tax Appeals · Apr 19, 1926

Times-News Co. v. Commissioner Docket No. 5088. … On motion the board of directors adjourned. (Sgd) R. T. DOBSON (Sgd) J. A. DOBSON (Sgd) HENRY A. WHITKER. On the same day the stockholders, being also the directors, approved the action of the board of directors.

United States Fidelity & Guar. Co. v. Commissioner

5 B.T.A. 23 · United States Board of Tax Appeals · Oct 4, 1926

Co. v. Commissioner Docket No. 4263. United States Board of Tax Appeals 5 B.T.A. 23 ; 1926 BTA LEXIS 2003 ; October 4, 1926 , Decided *2003 1. … We are of the opinion that in any case a taxpayer appealing to this Board from a deficiency found by the Commissioner is not too late in submitting evidence to the Board.

South Bend Supply Co. v. Commissioner

4 B.T.A. 461 · United States Board of Tax Appeals · Jul 28, 1926

South Bend Supply Co. v. Commissioner Docket No. 5268. United States Board of Tax Appeals 4 B.T.A. 461 ; 1926 BTA LEXIS 2274 ; July 28, 1926 , Decided *2274 K. N. Parkinson, Esq., for the petitioner. J. K. … At a special meeting of the board of directors held on December 8, 1917, the board, among other things, transacted the following business as shown by the minutes: A motion was duly made and supported that on account of the