Case law

McCabe v. Commissioner

29 B.T.A. 1096 · United States Board of Tax Appeals · Feb 13, 1934

WILLIAM JOHN MCCABE, PETITIONER, ET AL., 1 v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McCabe v. Commissioner Docket Nos. 69777-69784, 69803. … Irvine 22 124 31 3,100 James Irvine 10 56 14 1,400 Lawrence Brown, estate 3 20 Mrs. P. A. Brown (heir) 32 8 800 Miss P. N. Brown (heir) 16 4 400 Lou M. Larkin 12 10 104 26 2,600 C. D. McCabe 10 56 14 1,400 Mildred K.

National Petroleum Publishing Co. v. Bowers

73 Ohio Law. Abs. 252 · United States Board of Tax Appeals · Nov 4, 1954

The cause was submitted to the Board of Tax Appeals upon the notice of appeal, the transcript of proceedings before the tax commissioner, the evidence presented at a hearing before this board, and briefs of counsel. … Automobile Machine Company v. Brown, 121 Oh St 73.

Delaware, Lackawanna & Western Coal Co. v. Commissioner

26 B.T.A. 1330 · United States Board of Tax Appeals · Oct 24, 1932

This sort of a case, as I view it, is no precedent for the majority opinion of the Board in the instant case. … Browning Co., supra, and Concrete Engineering Co., supra.

Peavy-Byrnes Lumber Co. v. Commissioner

31 B.T.A. 985 · United States Board of Tax Appeals · Jan 3, 1935

■Reviewed by the Board. Judgment will he entered in accordance with the recomputation fled by the respondent on May IS, 1931. Brown v. Walker, 84 Fed. 532 . Marino Ins. Co. v. Hodgson, 6 Cranch, 206 ; Hawkins v. Ry. … Co., 99 Fed. 322 ; Potts v. Creager, 71 Fed. 574 ; Pennsylvania Steel Co. v. Ry. Co., 198 Fed. 731, 755 . Booth v. United States, 154 Fed. 836 . Potts v. Creager, 71 Fed. 574 . Schneider Granite Co. v.

Johnson, Drake & Piper, Inc. v. Commissioner

27 B.T.A. 585 · United States Board of Tax Appeals · Jan 31, 1933

1925, in the total amount of $392,000 and it issued its 6 per cent promissory notes payable on or before three years after date in equal amounts as follows: [[Image here]] On December 20,1926, at a special meeting of the board … Brown, 9 B. T. A. 965; Cf. United States v. White Dental Co., 274 U. S. 398 ; New York Life Ins. Co. v. Edwards, 271 U. S. 109 . The facts of this case are distinguished from those in Deeds & Kettering v.

Associated Gas & Electric Co. v. Commissioner

2 B.T.A. 263 · United States Board of Tax Appeals · Jun 30, 1925

Associated Gas & Electric Co. v. Commissioner Docket No. 2296. United States Board of Tax Appeals 2 B.T.A. 263 ; 1925 BTA LEXIS 2495 ; June 30, 1925 , Decided Submitted May 6, 1925 . *2495 1. … Brown. Board of directors William Dignan, jr William Dignan, Jr. J. I. Mange J. I. Mange. J. H. Pardee J. H. Pardee. R. L. Montgomery H. D. Fitch. J. G. White C. A. Greonidge. *265 DECISION.

Marsh v. Commissioner

38 B.T.A. 878 · United States Board of Tax Appeals · Oct 14, 1938

United States v. White Dental Manufacturing Co., 274 U. S. 398 ; Brown v. Commissioner, supra. … Brown v. Commissioner, supra; Wesch v. Helburn, 5 Fed. Supp. 581.

White v. Commissioner

15 B.T.A. 470 · United States Board of Tax Appeals · Feb 19, 1929

WHITE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. White v. Commissioner Docket No. 12768. … Reviewed by the Board. Judgment will be entered under Rule 50.

United Nat'l Corp. v. Commissioner

33 B.T.A. 790 · United States Board of Tax Appeals · Dec 27, 1935

In Sawyer v. Turpin, 91 U. … Collins v. Denny Clay Co., 41 Wash. 136 ; 82 Pac. 1012 ; Olsen v. Legal Adjustment Bureau, 142 Wash. 432 ; 253 Pac. 643 ; and Kenworthy Grain & Milling Co. v.

Norman B. Livermore & Co. v. Commissioner

11 B.T.A. 428 · United States Board of Tax Appeals · Apr 6, 1928

The same rule is announced in Barroilhet v. Anspacher, 68 Cal. 116 ; 8 Pac. 804 ; Brown v. Spencer, 163 Cal. 589 ; 126 Pac. 493 ; Pavlovich v. Pavlovich, 22 Cal. App. 500 ; 135 Pac. 303 ; Lezinsky v. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

New Orleans Cold Storage & Warehouse Co. v. Commissioner

40 B.T.A. 121 · United States Board of Tax Appeals · Jun 22, 1939

In City of New Iberia v. … See Bunkis Brieh Works v. Police Jury, 113 La. 1062 ; 37 South. 970 ; Insurance Co. v. Board of Assessors, 49 La. Ann. 401 , 21 South. 913 .” Personal and property taxes in Louisiana are “annual taxes.”

Buffalo Eagle Mines, Inc. v. Commissioner

37 B.T.A. 843 · United States Board of Tax Appeals · May 13, 1938

A. 429; affd., Pugh v. Commissioner, 49 Fed. (2d) 76; certiorari denied, 284 U. S. 642 ; L. T. Waller, 16 B. T. A. 574; affd., Waller v. Commissioner, 40 Fed. (2d) 892; Lena Brown, 24 B. T. A. 30; S. L. Herold, 17 B. T. … Reviewed by the Board. Decision will be entered under Rule 60.

Hurd v. Commissioner

12 B.T.A. 368 · United States Board of Tax Appeals · Jun 5, 1928

HURD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HUGO PAM, JOSEPH E. OTIS, AND HARRY B. HURD, EXECUTORS, ESTATE OF MAX PAM, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hurd v. … United States Board of Tax Appeals 12 B.T.A. 368 ; 1928 BTA LEXIS 3547 ; June 5, 1928 , Promulgated *3547 In the circumstances, it is held that certain certificates of the face value of $50,000 delivered to petitioners in

Boone v. Commissioner

27 B.T.A. 1064 · United States Board of Tax Appeals · Apr 5, 1933

BOONE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. D. W. BOONE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. A. BOONE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. … BOONE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF ELI J. TAYLOR, W. L. BURRUSS, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Boone v.

Howell v. Commissioner

22 B.T.A. 140 · United States Board of Tax Appeals · Feb 16, 1931

Being later obliged to pay these notes in full, this Board held that the debts survived in favor of the guarantor. … Apropos to this doctrine, and in direct point, we think, to its application to the situation of these stockholders, Chancellor Johnson, in Gasden v. Brown (S.

H. Liebes & Co. v. Commissioner

34 B.T.A. 677 · United States Board of Tax Appeals · Jun 5, 1936

Commissioner v. Southeastern Express Co., 56 Fed. (2d) 600. To the same effect are Commissioner v. Brown, 54 Fed. (2d) 563, and Buffalo Union Furnace Co. v. Helvering, 72 Fed. (2d) 399. … Untermyer v. Anderson, 276 U. S. 440 ), the contingencies are too many to warrant accrual, whether it be of gain or loss. Reviewed by the Board. Decision will be entered for the resfondent.

Noble v. Commissioner

12 B.T.A. 1419 · United States Board of Tax Appeals · Jul 20, 1928

In Beal v. … Co. v. Massachusetts, 10 Wall. 566 , 19 L. Ed. 1029 ; Hibbs v. Brown, 190 N. Y. 167 , 82 N.

E. K. Wood Lumber Co. v. Commissioner

25 B.T.A. 1013 · United States Board of Tax Appeals · Mar 28, 1932

The Circuit Court of Appeals for the Sixth Circuit reversed the Board in that proceeding, and in its opinion, Taplin v. … Davis v. Brown, 94 U. S. 423 ; 24 L. Ed. 204 ; Nichols v. Lane, 192 N. Y. S. 362; People's Bank of Ara v. Rankin, 282 S. W. (Mo.) 91; Farmers Equity Coop. Ass'n of Dresden v.

Ferguson v. Commissioner

34 B.T.A. 522 · United States Board of Tax Appeals · Apr 30, 1936

The constitutionality of the section and its application have been upheld in numerous decisions of the courts and this Board, Nuckolls v. United States, 76 Fed. (2d) 357; Provident Trust Co. of Philadelphia v. … v.

United States Fidelity & Guaranty Co. v. Commissioner

40 B.T.A. 1010 · United States Board of Tax Appeals · Dec 5, 1939

C. without endorsement, and canceled; and the redemption payment was directed by petitioner’s board of directors to be made directly to R. F. C. … A., 4th Cir.); Elswick v. Combs (Va.), 198 S. E. 501 ; Browning v. Fuller (Va.), 149 S. E. 462, 463 .