Case law

Wilkes-Barre Lace Mfg. Co. v. Commissioner

1 B.T.A. 467 · United States Board of Tax Appeals · Jan 31, 1925

Co. v. Commissioner Docket No. 452. … The years from 1921 to 1924 are not now before the Board.

Resthaven Memorial Cemetery v. Commissioner

30 B.T.A. 383 · United States Board of Tax Appeals · Apr 13, 1934

See Burnet v. San Joaguin Fruit & Investment Co., 52 Fed. (2d) 123; Commissioner v. New York Trust Co., 54 Fed. (2d) 463. … Reviewed by the Board. Judgment will be entered under Bule SO.

Leflang v. Commissioner

6 B.T.A. 4 · United States Board of Tax Appeals · Feb 1, 1927

The facts in the instant case place it within the purview of the Board’s decisions in Appeal of O. B. Barker, 3 B. T. A. 1180, and in E. F Cremin v. Commissioner, 5 B. T. A. 1164.

Goldie Oil & Gas Co. v. Commissioner

18 B.T.A. 443 · United States Board of Tax Appeals · Dec 6, 1929

GOLDIE OIL & GAS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Goldie Oil & Gas Co. v. Commissioner Docket No. 25281. … United States Board of Tax Appeals 18 B.T.A. 443 ; 1929 BTA LEXIS 2043 ; December 6, 1929 , Promulgated *2043 Held, that the evidence is not sufficient to establish petitioner's claim that its tax for 1920 should be computed

Potter v. Commissioner

10 B.T.A. 563 · United States Board of Tax Appeals · Feb 7, 1928

POTTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Potter v. Commissioner Docket No. 7432. … LITTLETON: The facts in this proceeding bring it within the decision of the Board in .

Edward Hines Lumber Co. v. Commissioner

35 B.T.A. 364 · United States Board of Tax Appeals · Jan 29, 1937

S. 677 ; Seiberling Rubber Co. v. Commissioner, 70 Fed. (2d) 651, affirming a Board memorandum opinion of June 29, 1932; certiorari denied, 293 U. S. 611 ; Corco Oil Refining Corporation v. … Reviewed by the Board. Decision will he entered wnder Bule 60.

American Tel. & 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 .

Heipershausen v. Commissioner

18 B.T.A. 218 · United States Board of Tax Appeals · Nov 14, 1929

Myer v. United States, 60 Ct. Cls. 474; Anna L. Stark Lavelle, Executrix, 8 B. T. A. 1150, 1156. … Starch Lavelle, Executrix, supra; Rea v. Heiner, 6 Fed. (2d) 389.

Bank of New York & Trust Co. v. Commissioner

21 B.T.A. 197 · United States Board of Tax Appeals · Nov 5, 1930

Y. 288 ; Manning v. Board of Tax Commissioners, 40 E. I. 400; In re Murphy Estate, 102 Cal. 740 , and others. … Reviewed by the Board'. Judgment will be entered, wider Bule 50. MuRdock concurs in the result only.

Harnischfeger v. Commissioner

31 B.T.A. 224 · United States Board of Tax Appeals · Oct 3, 1934

In United States v. … The decision of the state court has no binding effect on the Board. Joseph Edward Phillips, Executor, 7 B.T.A. 1054 ; Commissioner v. Nevin, supra.

Mallinckrodt v. Commissioner

38 B.T.A. 960 · United States Board of Tax Appeals · Oct 21, 1938

See Doyle v. Mitchell Brothers Go., supra, page 185 of 247 U. S., 88 S. Ct. 467. [Emphasis added.] … I am aware that in Commissioner v.

Canfield v. Commissioner

31 B.T.A. 724 · United States Board of Tax Appeals · Nov 23, 1934

In Lewis v. White, 56 Fed. (2d) 390, appeal dismissed October 21, 1932 (C. C. … Reviewed by the Board. Judgment will be entered under Rule 50. Van Fossan, Goodeich, and Adams dissent.

Earl v. Commissioner

10 B.T.A. 723 · United States Board of Tax Appeals · Feb 14, 1928

In the case of Blair v. … United States v. Robbins, 269 U. S. 315 . In view of the foregoing, it is our opinion that the amounts received by the petitioner as salary, fees, etc., should be taxable to him. Reviewed by the Board.

Hopkins v. Commissioner

2 B.T.A. 549 · United States Board of Tax Appeals · Sep 8, 1925

Hopkins v. Commissioner Docket No. 1476. … From the oral and documentary evidence presented at the hearing the Board makes the following *550 FINDINGS OF FACT.

Mobile Delivery Co. v. Commissioner

8 B.T.A. 1224 · United States Board of Tax Appeals · Nov 5, 1927

MOBILE DELIVERY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mobile Delivery Co. v. Commissioner Docket No. 7124. … Should there be a tie vote, in the Board of Directors, on any proposition, the said Board shall call in an umpire and his decision shall be final.

Vancoh Realty Co. v. Commissioner

33 B.T.A. 918 · United States Board of Tax Appeals · Jan 17, 1936

A. 717, and cases relied on therein, dismissed on motion of the Commissioner, 77 Fed. (2d) 994; Commissioner v. Central Republic Trust Co., 75 Fed. (2d) 708; Helvering v. … Decision will be entered v/nder Rule 50. Art. 153.

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 .

Stimpson Computing Scale Co. v. Commissioner

5 B.T.A. 669 · United States Board of Tax Appeals · Nov 29, 1926

Stimpson Computing Scale Co. v. Commissioner Docket No. 2722. … From that determination the petitioner duly appealed to this Board. OPINION.

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.

Sharp v. Commissioner

30 B.T.A. 532 · United States Board of Tax Appeals · Apr 27, 1934

Sharp and Edith Huggard Sharp, trustees, is in no sense binding on the Board of Tax Appeals in the controversy here present. … Bank v. United States, supra. Reviewed by the Board. Judgment %tiül be entered under Bule 50.