Case law

Gleichman v. Commissioner

17 B.T.A. 147 · United States Board of Tax Appeals · Aug 27, 1929

Russell v. United States, 278 U. S. 181 . … Swan Land & Cattle Co. v. Frank, 148 U. S. 603 , which decision was cited in the report of the Senate Finance Committee (p. 29) on section 280 of the Revenue Act of 1926. The Supreme Court said in Pierce v.

Carter Hotel Co. v. Commissioner

25 B.T.A. 933 · United States Board of Tax Appeals · Mar 21, 1932

. * * * This Board has many times held that a corporation sustains no deductible loss when it sells it shares of capital stock at less than par value. In Emerson Electric Manufacturing Co., 3 B. T. … A. 718; Corning Glass Works v. Lucas, 37 Fed. (2d) 798; certiorari denied, 281 U. S. 742 ; Simmons Co. v. Commissioner of Internal Revenue, 33 Fed. (2d) 75; Houston Brothers Co., 21 B. T. A. 804; S. A.

First Nat'l Bank v. Commissioner

11 B.T.A. 671 · United States Board of Tax Appeals · Apr 18, 1928

FIRST NATIONAL BANK, DANVILLE, IND., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. First Nat'l Bank v. Commissioner Docket No. 7570. … Osborne, owned one-third of the stock, and controlled the bank and board of directors.

Derbyshire v. Commissioner

2 B.T.A. 414 · United States Board of Tax Appeals · Sep 7, 1925

Derbyshire v. Commissioner Docket Nos. 2624, 2681, 2682. United States Board of Tax Appeals 2 B.T.A. 414 ; 1925 BTA LEXIS 2396 ; September 7, 1925 , Decided Submitted April 29, 1925 . *2396 Edward E. … On reference to the Board, ARUNDELL took no part in the consideration.

Peerless Pac. Co. v. Commissioner

10 B.T.A. 103 · United States Board of Tax Appeals · Jan 21, 1928

PEERLESS PACIFIC CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Peerless Pac. Co. v. Commissioner Docket No. 14376. … At a meeting of the board of directors held in Evansville, Ind., on May 7, 1917, the subject was brought up for discussion.

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.

American Chicle Co. v. Commissioner

23 B.T.A. 221 · United States Board of Tax Appeals · May 14, 1931

Following the principle laid down in Bowers v. Kerbaugh-Empire Co., 271 U. … Reviewed by the Board. Judgment will he entered under Bule 50.

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.

Ray Oil Co. v. Commissioner

28 B.T.A. 1205 · United States Board of Tax Appeals · Aug 22, 1933

The cases of Commissioner v. Atherton, 50 Fed. (2d) 740; Lansdowne Realty Co. v. Commissioner, 50 Fed. (2d) 56; Gardiner v. United States, 49 Fed. (2d) 992; and Dunbar v. … Tyson v. Commissioner, 54 Fed. (2d) 29.

Michna v. Commissioner

24 B.T.A. 715 · United States Board of Tax Appeals · Nov 11, 1931

Creamer v. Briscoe, 109 S. W. 911 ; Mills v. Brown, 69 Tex. 246 ; 6 S. … Creamer v. Briscoe, 109 S. W. Oil; 101 Texas 490 ; Welder v. Lambert, 44 S. W. 281 ; 91 Texas 510 ; Jackson v. Jackson (Tex. Civ. Appeals) 258 S. W. 231 .

Friend v. Commissioner

40 B.T.A. 768 · United States Board of Tax Appeals · Oct 19, 1939

The courts and the Board have repeatedly held that the mere right to receive income is not subject to exhaustion even though the right is limited to a term of years. In God/mm v. … Cotterell v.

Union P. R. Co. v. Commissioner

32 B.T.A. 383 · United States Board of Tax Appeals · Apr 16, 1935

In Helvering v. Post & Sheldon Corporation (C. C. … Burnet v. Aluminum Co., 287 U. S. 292 .

Memphis Memorial Park v. Commissioner

28 B.T.A. 1037 · United States Board of Tax Appeals · Aug 11, 1933

Earl, 281 U.S. 111 ; Moran v. Lu cas, 36 Fed. (2d) 546; Cleveland Ry. Co. v. Commissioner, 36 Fed. (2d) 347; Lonsdale v. Commissioner, 32 Fed. (2d) 537; certiorari denied, 280 U.S. 575 . … Eeviewed by the Board. Judgment will be entered under Buie 50.

Sala v. Commissioner

47 B.T.A. 850 · United States Board of Tax Appeals · Oct 8, 1942

COUNTESS LAURA SALA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sala v. Commissioner Docket No. 103863. … of this board with respect to its collectibility.

Haight v. Commissioner

14 B.T.A. 844 · United States Board of Tax Appeals · Dec 20, 1928

The so-called ordinance passed by the board of trustees of the sanitary district did not create an office but merely provided for the employment of Adcock to take care of certain matters for the board. … Metcalf v. Mitchell, 269 U. S. 514 .

Bakers' Mut. Co-operative Asso. v. Commissioner

40 B.T.A. 656 · United States Board of Tax Appeals · Oct 11, 1939

(Sec. 1111 (a) (2), Revenue Act of 1932; sec. 801 (a) (2), Revenue Act of 1934); Morrissey v. Commissioner, 296 U. S. 344 . … Many cases have come before the courts or this Board in which the question has been substantially the same as that now presented.

Moore v. Commissioner

21 B.T.A. 279 · United States Board of Tax Appeals · Nov 11, 1930

A. 1403; *281 Brennan v. Cabanne M. E. Church, 192 S. W. 982 ; Frohlinger v. Richardson, 218 Pac. 497 . … While the Commissioner disallowed this claimed deduction for want of proof of payment, the Board must have evidence sufficient to establish deductibility under the statute. Altschul Tobacco Co. v.

Manchester & L. Railroad v. Commissioner

8 B.T.A. 506 · United States Board of Tax Appeals · Oct 4, 1927

MANCHESTER & LAWRENCE RAILROAD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Manchester & L. Railroad v. Commissioner Docket No. 9495. … LITTLETON: The first issue is controlled by the decision of the Board in .

Youngstown Building Material & Fuel Co. v. Bowers

78 Ohio Law. Abs. 541 · United States Board of Tax Appeals · Jul 31, 1957

Under this same date this board has considered and disposed of the case of Collinwood Shale Brick and Supply Co. v. Bowers, 3 O. O. (2d) 441, 78 Abs 457 . … Appellant, as in the Collinwod case, chiefly relies upon the decision of the Seventh District Court of Appeals in the case of Boardman Supply Co. v. Bowers, 76 Abs 209 and 213.

Platt v. Commissioner

35 B.T.A. 472 · United States Board of Tax Appeals · Feb 11, 1937

On appeal to the Circuit Court of Appeals for the Second Circuit the Board’s decision was affirmed in Commissioner v. Ten Eyck, 76 Fed. (2d) 515. … The Supreme Court of California so ruled with respect to the Board of State Harbor Commissioners in Denning v.