Case law

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.

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.

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.

Dobrzensky v. Commissioner

34 B.T.A. 305 · United States Board of Tax Appeals · Apr 10, 1936

Mitchell v. Doyle, 247 U. S. 179 . … Reviewed by the Board. Decision will be entered under Rule 50. MxjRdock concurs in the result.

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.

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.

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.

Morsman v. Commissioner

14 B.T.A. 108 · United States Board of Tax Appeals · Nov 12, 1928

The respondent further contends that the allowance or disallowance of the credit authorised by section 301(b) of the Revenue Act of 1924 is a matter over which the Board has no jurisdiction. … Reviewed by the Board. Judgment will be entered under Bule 50. GreeN, dissenting: I am unable to agree with so much of the foregoing opinion as relies upon Nichols v. Coolidge, supra, as authority for its position.

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.

Campbell v. Commissioner

8 B.T.A. 1076 · United States Board of Tax Appeals · Oct 29, 1927

CAMPBELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Campbell v. Commissioner Docket No. 18321. … Reviewed by the Board. Judgment of no deficiency will be entered for the petitioner. MORRIS and LOVE dissent.

Kransz v. Commissioner

1 B.T.A. 953 · United States Board of Tax Appeals · Apr 6, 1925

Kransz v. Commissioner Docket No. 789. … United States Board of Tax Appeals 1 B.T.A. 953 ; 1925 BTA LEXIS 2748 ; April 6, 1925 , decided Submitted March 9, 1925 . *2748 The Board has jurisdiction to consider an appeal from a denial by the Commissioner, subsequent

MOMSEN-DUNNEGAN-RYAN CO. v. COMMISSIONER

24 B.T.A. 365 · United States Board of Tax Appeals · Oct 19, 1931

One of the Board’s leading cases on the question involved in this proceeding is Kay Manufacturing Co., 18 B. T. A. 753. … V. Estes, Inc., 22 B. T. A. 806.

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.

Appeal of Estate of Tyler

9 B.T.A. 255 · United States Board of Tax Appeals · Nov 23, 1927

See also Goldfield Consolidated Mines Co. v. Scott, 247 U. S. 126 . … Reviewed by the Board. Judgment will be entered for the Commissioner. Milliken did not participate.

Stony Brook R. Corp. v. Commissioner

8 B.T.A. 511 · United States Board of Tax Appeals · Oct 4, 1927

STONY BROOK RAILROAD CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Stony Brook R. Corp. v. Commissioner Docket No. 9101. … Reviewed by the Board. Judgment will be entered on 15 days' notice under Rule 50.

Coxe v. Commissioner

5 B.T.A. 261 · United States Board of Tax Appeals · Oct 29, 1926

Coxe v. Commissioner Docket No. 2121. United States Board of Tax Appeals 5 B.T.A. 261 ; 1926 BTA LEXIS 2904 ; October 29, 1926 , Decided *2904 1. … The Commissioner determined a deficiency in the amount of $43,075.95, from which determination the taxpayer duly filed her appeal with this Board.

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