Case law

Britt v. Commissioner

2 B.T.A. 53 · United States Board of Tax Appeals · Jun 12, 1925

Britt v. Commissioner Docket No. 1905. United States Board of Tax Appeals 2 B.T.A. 53 ; 1925 BTA LEXIS 2565 ; June 12, 1925 , Decided Submitted April 23, 1925 . *2565 Losses on sales of securities allowed. George J. … Co. preferred. 100 shares Beaver Board Co. common. $5,000 Janney & Burrough first mortgage 6 per cent bonds. 100 shares Beaver Board Co. preferred.

Whitney Coal Mining Co. v. Commissioner

4 B.T.A. 310 · United States Board of Tax Appeals · Jul 21, 1926

Whitney Coal Mining Co. v. Commissioner Docket No. 4933. United States Board of Tax Appeals 4 B.T.A. 310 ; 1926 BTA LEXIS 2318 ; July 21, 1926 , Decided *2318 Willard M. Whitney for the petitioner. George G. … In view of this fact, *313 the Board is of the opinion that the amount of officers' salaries which was an expense to the corporation in 1919 was only $5,400.

Carnie-Goudie Mfg. Co. v. Commissioner

24 B.T.A. 679 · United States Board of Tax Appeals · Nov 6, 1931

Causler v. Wharton, 62 Ala. 358 ; Cowles v. Garrett, 30 Ala. 341 ; Haycock v. Williams, 54 Ark. 384 , 16 S. W. 3 ; Einstein v. Gourdin, 4 Woods, 415 , 8 Fed. Cas. No. 4, 320; 22 Am. & Eng. … To the same effect is the opinion of the Board in Roe Stephens Manufacturing Co., 12 B. T.

Black v. Commissioner

45 B.T.A. 204 · United States Board of Tax Appeals · Sep 26, 1941

Page v. Rhode Island Hospital Trust Co., 88 Fed. (2d) 192; cf. Helvering v. Price, 309 U. S. 409 , Burnet v. Huff, 288 U. S. 156 ; Eckert v. Burnet, 283 U. S. 140 ; Jenkins v. Bitgood, 101 Fed. (2d) 17. … Tams v. United States, 33 Fed. Supp. 764. Decision will he entered u/nder Rule SO. SEC. 23.

James & Holmstrom Piano Co. v. Commissioner

19 B.T.A. 322 · United States Board of Tax Appeals · Mar 19, 1930

JAMES & HOLMSTROM PIANO CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. James & Holmstrom Piano Co. v. Commissioner Docket No. 18833. … United States Board of Tax Appeals 19 B.T.A. 322 ; 1930 BTA LEXIS 2426 ; March 19, 1930 , Promulgated *2426 Under section 278(e) of the Revenue Act of 1926 a collection waiver executed after the effective date of that Act

Bernstein v. Commissioner

3 B.T.A. 1280 · United States Board of Tax Appeals · Apr 19, 1926

Bernstein v. Commissioner Docket No. 5722. … In making their appraisal, six members of the Shreveport Real Estate Board assembled in the office of G. M.

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.

MCCUTCHEN v. COMMISSIONER

16 B.T.A. 569 · United States Board of Tax Appeals · May 14, 1929

MCCUTCHEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MCCUTCHEN v. COMMISSIONER Docket No. 19819. … the date of final decision by said Board.

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.

Parkview Memorial Asso. v. Commissioner

34 B.T.A. 406 · United States Board of Tax Appeals · Apr 22, 1936

PARKVIEW MEMORIAL ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Parkview Memorial Asso. v. Commissioner Docket No. 60826. … On October 11, 1927, the board passed the following resolution: RESOLVED, that the Board of Directors, in accordance with the provisions of Section No. 11166 of the Compiled Laws of the State of Michigan for 1915, hereby

Lesser v. Commissioner

12 B.T.A. 741 · United States Board of Tax Appeals · Jun 21, 1928

Markowitz v. Commissioner, 8 B. T. A. 1100, decided by this Board on October 31, 1927.

Commonwealth Realty Co. v. Commissioner

1 B.T.A. 253 · United States Board of Tax Appeals · Dec 29, 1924

Commonwealth Realty Co. v. Commissioner Docket No. 382. … From the evidence of record and from oral testimony given at the hearing the Board makes the following FINDINGS OF FACT. 1.

Holt-Granite Mills Co. v. Commissioner

1 B.T.A. 1246 · United States Board of Tax Appeals · May 26, 1925

Holt-Granite Mills Co. v. Commissioner Docket No. 1784. United States Board of Tax Appeals 1 B.T.A. 1246 ; 1925 BTA LEXIS 2599 ; May 26, 1925 , decided Submitted April 14, 1925 . *2599 E. S. Parker, Jr., Esq., and J. L. … At the hearing of the appeal before the Board, the correctness of the Commissioner's determination was conceded by the taxpayer, save in respect to two items, to wit: An item of $10,000 contributed to the Aycock Graded School

In re Judson Palmer Home

44 Ohio Law. Abs. 267 · United States Board of Tax Appeals · Jul 25, 1945

See Myers, Treas., v Rose Institute, 92 Oh St 238, 242, 243; Jones, Treas., v Conn, 116 Oh St 1, 9; Wehrle Foundation v Evatt, Tax Commr., 141, Oh St 467. … In our opinion the decision of the Supreme Court in the case of Jones, Treas., v. Conn, supra, is clearly dispositive of the question presented on the application for tax exemption now before this Board.

Haley v. Commissioner

6 B.T.A. 782 · United States Board of Tax Appeals · Apr 11, 1927

A. 1020, a situation in many respects comparable with the instant case was presented and thoroughly considered by the Board. … See also United States v. Woodward, 256 U. S. 632 ; Keith v. Johnson, 271 U. S. 1 . Judgment will be entered for the respondent.

Capel v. Commissioner

7 B.T.A. 1076 · United States Board of Tax Appeals · Aug 12, 1927

There is nothing in the record showing that the overassessment arises from the respondent’s action on any claim for abatement, and the Board has no jurisdiction for that year. Cornelius Cotton Mills, 4 B. T. A. 255; E. … See Ball-Thrash & Co. v. McCormick, 162 N. C. 471 ; 78 S. E. 303 ; Journal Publishing Co. v. Barber, 165 N. C. 478 ; 81 S. E. 694 .

Groves v. Commissioner

38 B.T.A. 727 · United States Board of Tax Appeals · Oct 6, 1938

Then when I gave that $156,000 note the board of directors held a meeting, they authorized me giving the note, the balance of that loan account with the note — the board of directors. … American Milk Products Corporation v. United States, 70 Ct. Cls. 169; 41 Fed. (2d) 966; Berlin v. Commissioner, 59 Fed. (2d) 996; certiorari denied, 287 TJ. S. 642; Sabatini v.

Kreipke v. Commissioner

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

V. … V.

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.

Ricker v. Commissioner

10 B.T.A. 11 · United States Board of Tax Appeals · Jan 19, 1928

$25,000 in cash in exchange for 2,250 shares of stock, having a nominal par of $100 per share, is one which may give rise to a gain or loss under section 202 of the Revenue Act of 1918, was established by the decision of the Board … Phillips v. United States, 12 Fed. (2d) 598; Appeal of William Ziegler, Jr., 1 B. T. A. 186.