Case law

Ridgway v. Commissioner

35 B.T.A. 122 · United States Board of Tax Appeals · Dec 3, 1936

His duties and compensation were fixed by contract, and even though the board or committee employing him were engaged in a governmental function, his compensation is not exempt. Commissioner v. … Reviewed by the Board. Judgment will be entered under Rule 50.

Terminal Wine Co. v. Commissioner

1 B.T.A. 697 · United States Board of Tax Appeals · Feb 28, 1925

Terminal Wine Co. v. Commissioner Docket No. 55. … The taxpayer appealed to this Board by filing a petition on August 23, 1924.

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.

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.

Barber Sec. Corp. v. Commissioner

45 B.T.A. 521 · United States Board of Tax Appeals · Oct 28, 1941

See Salvage v. Commissioner, 76 Fed. (2d) 112, and eases there cited. … De Coppet v.

Hales v. Commissioner

40 B.T.A. 1245 · United States Board of Tax Appeals · Dec 22, 1939

Local Building was converted into Federal Savings in conformity with the rules and regulations of the Home Loan Bank Board. … A. 163; affd., 85 Fed. (2d) 8, under the title Bassick v. Commissioner; certiorari denied, 299 U. S. 592 . Thus, as the petitioners concede, their gain is taxable only to the extent of the cash which they received.

Blaffer v. Commissioner

38 B.T.A. 632 · United States Board of Tax Appeals · Sep 28, 1938

In Newman v. … Reviewed by the Board. Judgments will he entered under 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.

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.

Pennsylvania Co. v. Commissioner

2 B.T.A. 48 · United States Board of Tax Appeals · Jun 12, 1925

Pennsylvania Co. v. Commissioner Docket No. 1904. United States Board of Tax Appeals 2 B.T.A. 48 ; 1925 BTA LEXIS 2564 ; June 12, 1925 , Decided Submitted April 23, 1925 . *2564 Losses on sales of securities allowed. … Co. preferred. 100 shares Beaver Board Co. common. $5,000 Janney & Burrough first mortgage 6 per cent bonds. 100 shares Beaver Board Co. preferred.

Hall v. Commissioner

10 B.T.A. 847 · United States Board of Tax Appeals · Feb 16, 1928

WOOSTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hall v. Commissioner Docket No. 8376. … Upon the facts submitted, the Board is of the opinion that the Commissioner correctly disallowed these deductions.

C. J. Swift Co. v. Commissioner

12 B.T.A. 974 · United States Board of Tax Appeals · Jun 29, 1928

Kaufman, Ltd. v. Commissioner, 24 Fed. (2d) 44, and F. Merges & Co., 11 B. T. A. 444. Reviewed by the Board. Judgment will he entered for the ‘petitioner.

STURGIS v. COMMISSIONER

10 B.T.A. 1394 · United States Board of Tax Appeals · Mar 15, 1928

Some of these characteristics of the employment were present in the case of Metcalf & Eddy v. Mitchell, 269 U. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

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.

Faulkner v. Commissioner

41 B.T.A. 875 · United States Board of Tax Appeals · Apr 18, 1940

The concession was made in reliance upon the Board’s decision in Seymour H. Knox, 36 B. T. … In Slee v.

Freeman--Hampton Oil Corp. v. Commissioner

24 B.T.A. 319 · United States Board of Tax Appeals · Oct 12, 1931

FREEMAN-HAMPTON OIL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Freeman--Hampton Oil Corp. v. Commissioner Docket Nos. 33336, 41011, 45479. … United States Board of Tax Appeals 24 B.T.A. 319 ; 1931 BTA LEXIS 1657 ; October 12, 1931 , Promulgated *1657 Deductions by way of depreciation not allowed on account of expenditures made in connection with the exploration

Great Lakes Hotel Co. v. Commissioner

10 B.T.A. 120 · United States Board of Tax Appeals · Jan 24, 1928

A. 1040; Benjamin Electric Manufacturing Co. v. Commissioner, 6 B. T. A. 1204. … Rishel Furniture Co. v. Commissioner, 9 B. T.

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.

Spiegel's Housefurnishing Co. v. Commissioner

2 B.T.A. 158 · United States Board of Tax Appeals · Jun 25, 1925

Spiegel's Housefurnishing Co. v. Commissioner Docket No. 2688. … STERNHAGEN: To support its petition the taxpayer took depositions and also offered a witness at the hearing before the Board.