Case law

Richland County Bldg. & Loan Asso. v. Commissioner

15 B.T.A. 537 · United States Board of Tax Appeals · Feb 21, 1929

RICHLAND COUNTY BUILDING & LOAN ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Richland County Bldg. & Loan Asso. v. Commissioner Docket Nos. 19420, 21259, 38675. … direct, and the rate of interest to be charged on such loans shall be fixed by the board of directors from time to time.

Benton County Hardware Co. v. Commissioner

10 B.T.A. 869 · United States Board of Tax Appeals · Feb 17, 1928

BENTON COUNTY HARDWARE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Benton County Hardware Co. v. Commissioner Docket No. 9896. … At a meeting of the board of directors on January 20, 1920, a resolution was adopted which fixed salaries of executives for the year 1920 in the following amounts: Conley Harrington, chairman of the board of directors and

King's Grill, Inc. v. Evatt

38 Ohio Law. Abs. 71 · United States Board of Tax Appeals · Feb 6, 1943

See Fox v Frank, Treas., 52 Oh Ap 483. … See State Tax Commission v Burns, 236 Ala. 307 , 182 So. 1 ; in re.

Ferris v. Commissioner

38 B.T.A. 312 · United States Board of Tax Appeals · Aug 11, 1938

A. 274, 275, we referred to “the rule of Eckert v. Burnet, 283 U. … See, e. g., Schlemmer v. United States, 94 Fed. (2d) 77.

McEwan v. Commissioner

26 B.T.A. 726 · United States Board of Tax Appeals · Jul 27, 1932

MCEWAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. F. MCEWAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANNA B. MCEWAN, PETITIONER, v. … MCEWAN (DECEASED), PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McEwan v. Commissioner Docket Nos. 25994-25997.

Henshaw v. Commissioner

12 B.T.A. 1441 · United States Board of Tax Appeals · Jul 20, 1928

The court said: * * * Stewart v. Stewart, 73 Cal. Dec. 244, and U. S. v. Robbins, 269 U. S. 315 , foreclose all arguments, supersede Wardell v. Blum, 276 Fed. 266 , and require tire conclusion herein. … Reviewed by the Board. Judgment for $60J/.,789.87 will Toe entered for the respondent.

Demarest Silk Co. v. Commissioner

4 B.T.A. 741 · United States Board of Tax Appeals · Aug 4, 1926

Demarest Silk Co. v. Commissioner Docket No. 4970. … GREEN: The petitioner urges that under the decision in the , this Board has jurisdiction of over-assessments and that we may determine its tax liability for 1918.

Broadway Strand Theatre Co. v. Commissioner

12 B.T.A. 1052 · United States Board of Tax Appeals · Jun 30, 1928

The Board had before it a similar question in Hinz & Landt, Inc., 8 B. T. A. 375, where a partnership of the same name claimed to have succeeded to the business of a corporation. … In United States v.

Phoenix Nat'l Bank v. Commissioner

14 B.T.A. 115 · United States Board of Tax Appeals · Nov 13, 1928

PHOENIX NATIONAL BANK AND PHOENIX SAVINGS BANK & TRUST CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Phoenix Nat'l Bank v. Commissioner Docket No. 13149. … Jurisdiction may not be conferred on the Board by an improper joinder of parties petitioner.

East Coast Motors, Inc. v. Commissioner

35 B.T.A. 212 · United States Board of Tax Appeals · Dec 23, 1936

See Brown v. Helvering, 291 U. S. 193 . See also Kaufmann Department Stores, Inc., 11 B. T. A. 949; affirmed in Kaufmann Department Stores v. Commissioner, 34 Fed. (2d) 257; Southland Coal Co., 16 B. T. … A. 50; Block & Kohner Mercantile Co. v. United States, 37 Fed. (2d) 877. Judgment will ~be entered for the respondent.

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.

Sutton v. Commissioner

1 B.T.A. 101 · United States Board of Tax Appeals · Nov 28, 1924

Sutton v. Commissioner Docket No. 306. United States Board of Tax Appeals 1 B.T.A. 101 ; 1924 BTA LEXIS 244 ; November 28, 1924 , decided Submitted November 21, 1924 . *244 Petition dismissed as premature. Mr. Elmer S. … The petition does not state facts constituting a basis for appeal to this Board, and is dismissed. OPINION. JAMES: The taxpayer is premature in the filing of his petition.

Ft. Orange Paper Co. v. Commissioner

1 B.T.A. 1230 · United States Board of Tax Appeals · May 23, 1925

Orange Paper Co. v. Commissioner Docket No. 641. United States Board of Tax Appeals 1 B.T.A. 1230 ; 1925 BTA LEXIS 2623 ; May 23, 1925 , decided Submitted January 15, 1925 . *2623 1. … In that decision the Board said that - As exhaustion, wear and tear, and obsolescence occur, and are recovered, so they should be treated in tax returns, that is, they should be accounted for annually. *1233 In , the Board

Pomeroy v. Commissioner

24 B.T.A. 488 · United States Board of Tax Appeals · Oct 27, 1931

Petitioners’ position is not sustained by the opinion of Hellmam v. United States, supra. … Reviewed by the Board. Judgment will be entered fursuant to Rule 50.

John Wanamaker Philadelphia v. Commissioner

22 B.T.A. 487 · United States Board of Tax Appeals · Mar 4, 1931

United States v. Rindskopf, 105 U. S. 418 ; Wickwire v. Reinecke, 275 U. S. 101 ; Reinecke v. Spaulding, 280 U. S. 227 ; Lucas v. Kansas City Structural Steel Co., 281 U. S. 264 ; Avery v. … Cohan v.

Blaise v. Commissioner

42 B.T.A. 1232 · United States Board of Tax Appeals · Nov 15, 1940

In Tatterson v. … Beviewed by the Board. Decision will he entered under Bule 50.

Steele Cotton Mill Co. v. Commissioner

1 B.T.A. 299 · United States Board of Tax Appeals · Jan 13, 1925

Steele Cotton Mill Co. v. Commissioner Docket No. 488. … Oral and documentary evidence was introduced at the hearing, from which the Board makes the following FINDINGS OF FACT. 1.

Trust No. 5522, etc. v. Commissioner

27 B.T.A. 1250 · United States Board of Tax Appeals · Apr 26, 1933

Bank of Los Angeles v. Welch, 54 Fed. (2d) 323. See also Merchants Trust Co. v. Welch, 59 Fed. (2d) 630; Lloyd M. Willis et al., Trustees, 22 B. T. A. 564; affd., 58 Fed. (2d) 121; G. F. Sloan, 24 B. T. … Reviewed by the Board. Judgment will be entered for the respondent.

San Joaquin Fruit & Inv. Co. v. Commissioner

16 B.T.A. 1290 · United States Board of Tax Appeals · Jun 29, 1929

SAN JOAQUIN FRUIT & INVESTMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. San Joaquin Fruit & Inv. Co. v. Commissioner Docket Nos. 6988, 6989, 20801. … United States Board of Tax Appeals 16 B.T.A. 1290 ; 1929 BTA LEXIS 2420 ; June 29, 1929 , Promulgated *2420 Held, that there is no deficiency for the years prior to the year in which the petitioner was incorporated, where

Atlantic & Gulf Transp. Co. v. Commissioner

1 B.T.A. 1054 · United States Board of Tax Appeals · Apr 27, 1925

Co. v. Commissioner Docket No. 788. United States Board of Tax Appeals 1 B.T.A. 1054 ; 1925 BTA LEXIS 2687 ; April 27, 1925 , decided Submitted March 24, 1925 . *2687 F. Juchhoff, C.P.A., for the taxpayer. George K. … On July 2, 1917, a resolution was passed by the board of directors to the effect that salaries should not thereafter be paid in regular monthly installments.