Case law

National Outdoor Advertising Bureau, Inc. v. Commissioner

32 B.T.A. 1025 · United States Board of Tax Appeals · Jul 25, 1935

A. 441; affirmed on this point in Garden Homes Co. v. … A. 114, 118, South Carolina Produce Association v. Commissioner, 50 Fed. (2d) 742, affirming 19 B. T. A. 1028; Riverdale Co-operative Creamery Association v. Commissioner, 48 Fed. (2d) 711.

Grimditch v. Commissioner

37 B.T.A. 402 · United States Board of Tax Appeals · Feb 23, 1938

Commissioner v. Babson, 70 Fed. (2d) 304; certiorari denied, 293 U. S. 571 . The courts and the Board have consistently held that each case of the type here presented must stand on its own particular facts. … Reviewed by the Board. Decisions will be entered for the respondent. SEC. 115.

American Tobacco Co. v. Commissioner

20 B.T.A. 586 · United States Board of Tax Appeals · Aug 25, 1930

The Board has considered this question in a number of cases, both where a corporation purchased its own bonds for investment and where it. purchased them for retirement, and, following Bowers v.

Watt & Holmes Hardware Co. v. Commissioner

8 B.T.A. 372 · United States Board of Tax Appeals · Sep 29, 1927

WATT & HOLMES HARDWARE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Watt & Holmes Hardware Co. v. Commissioner Docket No. 8872. … United States Board of Tax Appeals 8 B.T.A. 372 ; 1927 BTA LEXIS 2893 ; September 29, 1927 , Promulgated *2893 1.

Alexander v. Commissioner

13 B.T.A. 1169 · United States Board of Tax Appeals · Oct 23, 1928

In Cryan v. … Reviewed by the Board. Judgment will be entered for the respondent.

Jones v. Commissioner

10 B.T.A. 202 · United States Board of Tax Appeals · Jan 25, 1928

We are unable to distinguish this proceeding in principle from the case of Noel v. Parrott (C. C. A. 4th Cir.), 15 Fed. (2d) 669, sustaining this Board in the Appeal of John H. Parrott, 1 B. T. A. 1. … We also base our opinion upon the similarity in all essentials with what was done in Noel v. Parrott, supra. Reviewed by the Board. Judgment will be entered for the respondent.

Motor Products Corp. v. Commissioner

47 B.T.A. 983 · United States Board of Tax Appeals · Nov 10, 1942

v. … Ludlow Valve Manufacturing Co. v. Durey, 62 Fed. (2d) 508.

Green Bros. v. Evatt

36 Ohio Law. Abs. 429 · United States Board of Tax Appeals · Jul 16, 1942

A., Title 26, Sec. 1150, or, in a sense, on such distilled spirits as such, United States v Rizzo, 297 U. S. 530 . … See Lash’s Products Co. v United States, 278 U. S. 175 .

Appeal of Real Estate Trust & Insurance

7 B.T.A. 868 · United States Board of Tax Appeals · Jul 30, 1927

Springmeier Co., supra; Conklin-Zonne-Loomis Co., supra, and Matteson Co. v. Willcuts, 12 Fed. (2d) 447. The entire income of the Courtney Company was derived through its lease of the Dickson Building. … This petitioner falls squarely within the Board’s decision in the Appeal of Newam Theatre Corporation, 1 B. T. A. 887. See also Appeal of J. L. Kelso Co., 1 B. T. A. 1264, and Cotton Hotel Co. v. Bass, 7 Fed. (2d) 900.

Kay Finance Corp. v. Commissioner

25 B.T.A. 913 · United States Board of Tax Appeals · Mar 17, 1932

Even if the proof or stipulated facts brought the petitioner’s contentions within the circumference of its argument, nevertheless, we would be constrained to deny its conclusions and to follow the uniform rulings of the Board … A. 1271; Newman, Saunders & Co. v. United States (Ct. Cls.), 36 Fed. (2d) 1009 (certiorari denied, 281 U. S. 760 ); Osburn California Corporation v. Welch, 39 Fed. (2d) 41. Judgment will be entered for the respondent.

Schiller Piano Co. v. Commissioner

23 B.T.A. 376 · United States Board of Tax Appeals · May 21, 1931

A. 1059; and United States v. Cedarburg Milk Co., 288 Fed. 996 . In Houston Brothers Co., 21 B. T. … Reviewed by the Board. Judgment will be entered for the respondent.

Jockey Club v. Commissioner

30 B.T.A. 670 · United States Board of Tax Appeals · May 11, 1934

(Weiss v. Stearn, 265 U.S. 242 .) … Reviewed by the Board. Judgment will he entered for the respondent in Pocket No. 6866//, and under Rule 50 in Docket No. 63181.

First Nat'l Bank v. Commissioner

34 B.T.A. 631 · United States Board of Tax Appeals · May 27, 1936

Commissioner v. Blum, 75 Fed. (2d) 699, affirming 29 B. T. A. 580. … Alworth-Washburn Co. v. Helvering, 67 Fed. (2d) 694. Reviewed by the Board. Decision will be entered under Rule 50.

Oakdale Coal Co. v. Commissioner

1 B.T.A. 773 · United States Board of Tax Appeals · Mar 16, 1925

Oakdale Coal Co. v. Commissioner Docket No. 1252. … The decision of this Board in the , was made under certain misapprehensions.

Mid-West Box Co. v. Commissioner

11 B.T.A. 1223 · United States Board of Tax Appeals · May 9, 1928

This question has been repeatedly before the courts and all have reached a conclusion contrary to the position of the Board. Semple & Co. v. Lewellyn, 1 Fed. (2d) 745, affirmed in United States v. … S. 698 ; Curtis & Co. v. United States, 62 Ct. Cls. 115; 5 Am. Fed. Tax Rep. 6025; and Bowers v. Carl Schoen Silk Corporation, 16 Fed. (2d) 1014.

Willits v. Commissioner

36 B.T.A. 294 · United States Board of Tax Appeals · Jul 13, 1937

Burnet v. Houston, 283 U. S. 223 ; Welsh v. Helvering, 290 U. S. 111 ; *297 Reinecke v. Spalding, 280 U. S. 227, 233 ; United States v. Anderson, 269 U. S. 422, 443 ; Botany Worsted Mills v. United States, 278 U. … Under this Board’s order of October 19, 1936, respondent’s motion, to reopen and to file consents to waive the statute, was granted.

Dilks v. Commissioner

15 B.T.A. 1294 · United States Board of Tax Appeals · Apr 9, 1929

DILKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dilks v. Commissioner Docket No. 12115. United States Board of Tax Appeals 15 B.T.A. 1294 ; 1929 BTA LEXIS 2686 ; April 9, 1929 , Promulgated *2686 1. … The boats were delivered to the Shipping Board in 1920.

Ford v. Commissioner

19 B.T.A. 1143 · United States Board of Tax Appeals · May 27, 1930

V. Board, 14 B. T. A. 374; Grace Scripps Clark et al., 1 B. T. A. 491. … Reviewed by the board. Judgment will he entered wnder Bule 50.

Insull v. Commissioner

32 B.T.A. 567 · United States Board of Tax Appeals · Apr 30, 1935

SAMUEL INSULL, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARGARET A. INSULL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SAMUEL INSULL, PETITIONER, v. … Reviewed by the Board. Judgment will be entered under Rule 50.

Bank of Sweetwater v. Commissioner

2 B.T.A. 621 · United States Board of Tax Appeals · Sep 28, 1925

Bank of Sweetwater v. Commissioner Docket No. 1710. … The Board can not intelligently review the action of the Commissioner if it is not informed what action is sought to be reviewed. ARUNDELL not participating.