Case law

Friend v. Commissioner

40 B.T.A. 768 · United States Board of Tax Appeals · Oct 19, 1939

The courts and the Board have repeatedly held that the mere right to receive income is not subject to exhaustion even though the right is limited to a term of years. In God/mm v. … Cotterell v.

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.

Darrow v. Commissioner

8 B.T.A. 276 · United States Board of Tax Appeals · Sep 22, 1927

In Lynch v. Turrish, 247 U. … Eeviewed by the Board. Judgment wül be entered on 15 days’ notice, under rule 50, The Supreme Court subsequently held stock dividends nontaxable and this provision of the Act unconstitutional. Eisner v. Macomber, 252 U.

Mattlage v. Commissioner

3 B.T.A. 242 · United States Board of Tax Appeals · Dec 23, 1925

Mattlage v. Commissioner Docket No. 2116. United States Board of Tax Appeals 3 B.T.A. 242 ; 1925 BTA LEXIS 1996 ; December 23, 1925 , Decided Submitted May 19, 1925 . *1996 C. J. McGuire and J. … During the years 1913 to 1920, both inclusive, the taxpayer was president and a member of the board of directors of Charles F.

United States Trust Co. v. Commissioner

1 B.T.A. 901 · United States Board of Tax Appeals · Mar 25, 1925

United States Trust Co. v. Commissioner Docket No. 1260. … The members of the board of finance of the taxpayer were designated to handle the transaction.

Mickel v. Commissioner

5 B.T.A. 979 · United States Board of Tax Appeals · Dec 30, 1926

Green: Counsel for the Commissioner contends that the journal entry of May 14, followed by the action of the board of directors on July 10 in correcting the minutes of the meeting of April 3, and the entry in the journal … Doyle v. Mitchell Bros. Co., 247 U. S. 179 ; Appeal of Huning Mercantile Co., 1 B. T. A. 130; Appeal of Chatham & Phenix National Bank, 1 B. T. A. 460; Krieg Tanning Co. v. Commissioner, 4 B. T. A. 1081.

New York Trust Co. v. Commissioner

3 B.T.A. 583 · United States Board of Tax Appeals · Feb 4, 1925

New York Trust Co. v. Commissioner Docket No. 6382. United States Board of Tax Appeals 3 B.T.A. 583 ; 1925 BTA LEXIS 2883 ; February 4, 1925 , Decided Submitted November 16, 1925 . *2883 1. … The Board is without jurisdiction and the appeal must be dismissed for that reason.

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.

Kreipke v. Commissioner

7 B.T.A. 777 · United States Board of Tax Appeals · Jul 29, 1927

V. … V.

Bowen v. Commissioner

27 B.T.A. 824 · United States Board of Tax Appeals · Feb 28, 1933

Since these cases were decided the Supreme Court has ruled upon the question in Eckert v. Burnet, 283 U. S. 140 . … The respondent questioned this value and the petitioner had a second appraisal made in 1928 by the Allentown Real Estate Board, which put the 1913 value of the land at $195,000.

Johnson v. Commissioner

33 B.T.A. 1003 · United States Board of Tax Appeals · Jan 30, 1936

And in Willcuts v. … In Elizabeth Bruce v.

Parshall v. Commissioner

7 B.T.A. 318 · United States Board of Tax Appeals · Jun 14, 1927

After the decision of the board in that case, it was carried into the courts, finally to the United States Circuit Court of Appeals, and the courts rendered judgment in harmony with the decision rendered by the board, Mitchel … v.

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 .

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.

Vanderbilt v. Commissioner

11 B.T.A. 291 · United States Board of Tax Appeals · Mar 29, 1928

It was so decided in United States v. … Tliis principle of law was recognized by this Board in W. E. Caldwell Co., Inc., 6 B. T. A. 47, where the Board said: The reasoning advanced in the Stange case [Appeal of A. II. Stange, 1 B. T.

American Chicle Co. v. Commissioner

23 B.T.A. 221 · United States Board of Tax Appeals · May 14, 1931

Following the principle laid down in Bowers v. Kerbaugh-Empire Co., 271 U. … Reviewed by the Board. Judgment will he entered under Bule 50.

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.

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

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.

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.