Case law

Yost Furniture Co. v. Commissioner

5 B.T.A. 652 · United States Board of Tax Appeals · Nov 26, 1926

Yost Furniture Co. v. Commissioner Docket No. 1567. … The petitioner has fallen short of establishing facts upon which the Board may determine what, if any, deficiency is due.

Hollingsworth, Turner & Co. v. Commissioner

1 B.T.A. 958 · United States Board of Tax Appeals · Apr 7, 1925

Hollingsworth, Turner & Co. v. Commissioner Docket No. 656. … Said allowances were not shown as authorized by any written records of the board of directors.

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.

Strickland v. Commissioner

32 B.T.A. 804 · United States Board of Tax Appeals · Jun 21, 1935

See also Buckner v. Commissioner, 77 Fed. (2d) 297, affirming 31 B. T. A. 84. … Reviewed by the Board. Judgment will be entered for the respondent.

Turney v. Commissioner

31 B.T.A. 308 · United States Board of Tax Appeals · Oct 12, 1934

In the case before this Board, Tippett contended to the contrary, viz., that the state was part owner of the bonuses. … Reviewed by the Board. Decision will be entered under Rule 50. VaN FossaN dissents.

Winterbotham v. Commissioner

46 B.T.A. 972 · United States Board of Tax Appeals · Apr 17, 1942

Prior to the entry of any decision by the Board in either of the proceedings, the Supreme Court decided Commissioner v. Hutchings, 312 U. S. 393 ; United States v. Pelzer, 312 U. S. 399 ; and Ryerson v. … As said by the court in Commissioner v.

National Cottonseed Products Corp. v. Commissioner

28 B.T.A. 67 · United States Board of Tax Appeals · May 11, 1933

NATIONAL COTTONSEED PRODUCTS CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. National Cottonseed Products Corp. v. Commissioner Docket No. 45488. … United States Board of Tax Appeals 28 B.T.A. 67 ; 1933 BTA LEXIS 1188 ; May 11, 1933 , Promulgated *1188 1.

J. A. Folger & Co. v. Commissioner

27 B.T.A. 1 · United States Board of Tax Appeals · Nov 4, 1932

Handy & Harmon v. Burnet, 284 U. S. 136 . … Reviewed by the Board. Decision will be entered under Rule 50.

National Paper Products Co. v. Commissioner

26 B.T.A. 92 · United States Board of Tax Appeals · May 17, 1932

We want to again call particular attention to the discussion of a similar issue in United States v. Updike, 1 Fed. (2d) 550, and in Updike v. United States, 8 Fed. (2d) 913 (certiorari denied, 271 U. … Reviewed by the Board. Judgment will be entered for the respondent.

Byrne v. Commissioner

1 B.T.A. 996 · United States Board of Tax Appeals · Apr 13, 1925

Byrne v. Commissioner Docket No. 869. … United States Board of Tax Appeals 1 B.T.A. 996 ; 1925 BTA LEXIS 2716 ; April 13, 1925 , decided Submitted March 23, 1925 . *2716 Release of indebtedness under the facts held not a deductible loss. John A.

Superintendent, Five Civilized Tribes, etc. v. Commissioner

29 B.T.A. 635 · United States Board of Tax Appeals · Dec 26, 1933

The Supreme Court granted a writ of certiorari in the Choteau case and later affirmed the Board and the decision of the Circuit Court of Appeals. Choteau v. Burnet, 283 U. S. 691 . … Reviewed by the Board. Decision will be entered for the resvondewt,.

Baur v. Commissioner

14 B.T.A. 933 · United States Board of Tax Appeals · Dec 26, 1928

ALBERTINA BAUR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Baur v. Commissioner Docket No. 11921. … and the date of final decision by said Board.

Climax Spinning Co. v. Commissioner

8 B.T.A. 970 · United States Board of Tax Appeals · Oct 24, 1927

CLIMAX SPINNING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Climax Spinning Co. v. Commissioner Docket No. 7433. … United States Board of Tax Appeals 8 B.T.A. 970 ; 1927 BTA LEXIS 2762 ; October 24, 1927 , Promulgated *2762 ORDINARY AND NECESSARY EXPENSES. - An amount contributed by the petitioner toward the maintenance of the village

Boger & Crawford, Inc. v. Commissioner

13 B.T.A. 835 · United States Board of Tax Appeals · Oct 9, 1928

BOGER & CRAWFORD, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Boger & Crawford, Inc. v. Commissioner Docket No. 14745. … Reviewed by the Board. Judgment will be entered under Rule 50. LANSDON, SMITH, PHILLIPS, and ARUNDELL dissent.

Foreman v. Commissioner

10 B.T.A. 981 · United States Board of Tax Appeals · Feb 24, 1928

A. 1135; Union Paving Co. v. Commissioner, 6 B. T. A. 527; Fred H. Tibbetts v. Commissioner, 6 B. T. A. 827. See also Vane v. Newcombe, 132 U. S. 133 ; Metcalf v. Mitchell, 269 U. S. 514 . … Bean v. Hamilton, 289 Fed. 9 ; Appeal of J. Hudson McKnight, 3 B. T. A. 1060; Homer P. Morris v. Commissioner, 9 B. T. A. 1273. Reviewed by the Board. Judgment will be entered for the respondent.

Bavinger v. Commissioner

22 B.T.A. 1239 · United States Board of Tax Appeals · Apr 20, 1931

Upon authority of prior decisions of the Board we must hold that this view is correct. Harry E. Lutz, 2 B T. A. 484; John G. Paxton, 7 B. T. A. 92; Warren E. Burns et al, 11 B. T. A. 524; Burns v.

Second Federal Savings & Loan Ass'n v. Bowers

80 Ohio Law. Abs. 9 · United States Board of Tax Appeals · Oct 30, 1957

Co. v. Clinton County, 1 Oh St 77; State, ex rel. Davis v. Hildebrant, 94 Oh St 154, 114 N. E., 55 . … Glander, 49 Abs 330, 337 ; Hillsborough Twp. v. Cromwell, 326 U. S., 620, 625 ; 90 L. Ed., 358, 364 ; Schwartz v. Essex County Board of Taxation, 120 N. J. L. 129, 132, affirmed 130 N. J. L., 177.

Western Casket Co. v. Commissioner

12 B.T.A. 792 · United States Board of Tax Appeals · Jun 25, 1928

The petitioner cites on brief numerous decisions of the Board, and four decisions of the Federal courts, including Bowers v. New York & Albany Lighterage Co., 273 U. … The decision of the Supreme Court in Bowers v. New York & Albany Lighterage Co., supra, does not involve the. question herein.

McDonough v. Commissioner

16 B.T.A. 556 · United States Board of Tax Appeals · May 14, 1929

He was employed to take care of all legal work of the District and to advise the Board in any matters it desired. … Seaboard Airline Railway Co. v. Continental Trust Co., 166 Fed. 577 ; John E. Mathews, 8 B. T. A. 209; affirmed on this point in Blair v. Mathews, 29 Fed. (2d) 892.

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 .