Case law

Roshek Bros. Co. v. Commissioner

2 B.T.A. 260 · United States Board of Tax Appeals · Jun 30, 1925

Co. v. Commissioner Docket No. 1844. United States Board of Tax Appeals 2 B.T.A. 260 ; 1925 BTA LEXIS 2494 ; June 30, 1925 , Decided Submitted May 1, 1925 . *2494 1. Increased depreciation allowed. 2. … On this point the Board must sustain the Commissioner, on the authority of the .

Lutcher & Moore Cypress Lumber Co. v. Commissioner

19 B.T.A. 887 · United States Board of Tax Appeals · May 9, 1930

It cites Bowers v. New York & Albany Lighterage Co., 273 U. S. 346 , in support of this contention. … The facts in this proceeding are substantially the same as those considered by the Board in Friend M. Aiken, 10 B. T. A. 553, affirmed by the Circuit Court of Appeals for the Eighth Circuit, 35 Fed. (2d) 620.

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.

Fairmount Cemetery Asso. v. Commissioner

30 B.T.A. 740 · United States Board of Tax Appeals · May 16, 1934

The exact legal question involved in this last issue was before this Board in different form, but under almost identical facts, in Acacia Park Cemetery Assn., Inc., 27 B.T.A. 233 , wherein that taxpayer contended that it … This decision was affirmed by the United States Circuit Court of Appeals for the Seventh Circuit in Acacia Cemetery Assn., Inc. v.

Mogg Coal & Coke Co. v. Commissioner

10 B.T.A. 588 · United States Board of Tax Appeals · Feb 7, 1928

MOGG COAL & COKE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mogg Coal & Coke Co. v. Commissioner Docket No. 12408. … The repairs to the bins consisted of putting in new supports and new boards here and there, nailing loose ends of boards in place, and replacing some of the boards in the bottom of the bins.

Dohrmann v. Commissioner

19 B.T.A. 466 · United States Board of Tax Appeals · Mar 31, 1930

Since the hearing in the instant case, the Supreme Court has handed down its opinion and decision in the case of Lucas v. Earl, 281 U. S. 111 . … Reviewed by the Board. Judgment will be entered umder Bule 50. Murdock dissents.

Pierce v. Commissioner

37 B.T.A. 225 · United States Board of Tax Appeals · Jan 28, 1938

S. 656 ; Planter’s Cotton Oil Co. v. Hopkins, 53 Fed. (2d) 825; affd., 286 U. S. 332 ; Woolford Realty Co. v. Rose, 286 U. S. 319 . … Beviewed by the Board. Decision will be entered, for the respondent. Sec. 23.

Peterborough Railroad v. Commissioner

8 B.T.A. 508 · United States Board of Tax Appeals · Oct 4, 1927

PETERBOROUGH RAILROAD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Peterborough Railroad v. Commissioner Docket No. 9099. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

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.

Chase v. Commissioner

44 B.T.A. 39 · United States Board of Tax Appeals · Apr 3, 1941

Helvering v. Bashford, 302 U. S. 454 . … United States v. Stewart, 311 U. S. 60 .

Von's Inv. Co. v. Commissioner

33 B.T.A. 30 · United States Board of Tax Appeals · Sep 13, 1935

They have further stipulated that, in the event the Board holds that petitioner is entitled to use as its basis the fair market value of the 23,015 shares of said stock at the date received, the Board may enter a deficiency … See also United States v. Klausner, 25 Fed. (2d) 608, and Hellebush v. Commissioner, 65 Fed. (2d) 902.

Industrial Lumber Co. v. Commissioner

20 B.T.A. 394 · United States Board of Tax Appeals · Jul 30, 1930

INDUSTRIAL LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Industrial Lumber Co. v. Commissioner Docket No. 29977. … United States Board of Tax Appeals 20 B.T.A. 394 ; 1930 BTA LEXIS 2128 ; July 30, 1930 , Promulgated *2128 The action of the respondent in rejecting the petitioner's original inventory and its alternative offer of a corrected

St. Onge v. Commissioner

31 B.T.A. 295 · United States Board of Tax Appeals · Oct 12, 1934

City National Bank of Huron v. Fuller, supra; Drovers & Mechanics National Bank v. First National Bank, 260 Fed. 9 ; Central National Bank of Lincoln, Nebraska, 29 B. T. A. 719. … Reviewed by the Board. Decision will be entered under Buie 50. YaN FossaN dissents.

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 .

Proctor v. Commissioner

11 B.T.A. 235 · United States Board of Tax Appeals · Mar 26, 1928

PROCTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Proctor v. Commissioner Docket No. 11734. … Reviewed by the Board. Judgment will be entered for the respondent.

Appeal of Uvalde Co.

1 B.T.A. 932 · United States Board of Tax Appeals · Apr 6, 1925

Littleton : This appeal presents a similar question to that decided by this Board in the Appeal of Consolidated Asphalt Company, 1 B. T. A. 79. … A. 79, this Board said: We have no doubt that the amount is income taxable under the sixteenth amendment as gain derived from capital or labor or both combined, Doyle v. Mitchel Bros. Co., 247 U. S. 179 , and Eisner v.

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.

Canaan v. Commissioner

1 B.T.A. 720 · United States Board of Tax Appeals · Mar 9, 1925

Canaan v. Commissioner Docket No. 304. United States Board of Tax Appeals 1 B.T.A. 720 ; 1925 BTA LEXIS 2817 ; March 9, 1925 , decided Submitted February 9, 1925 . *2817 Harry Canaan, the taxpayer, pro se. Willis D. … From the oral testimony taken on December 8, 1924, and the documentary evidence received on February 9, 1925, the board makes the following 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.