Case law

George Bernard's, Inc. v. Commissioner

8 B.T.A. 716 · United States Board of Tax Appeals · Oct 10, 1927

GEORGE BERNARD'S, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. George Bernard's, Inc. v. Commissioner Docket No. 5410. … United States Board of Tax Appeals 8 B.T.A. 716 ; 1927 BTA LEXIS 2818 ; October 10, 1927 , Promulgated *2818 Reasonableness of compensation determined. Harry J. Myerson, Esq. and Maurice T.

Lake View Trust & Sav. Bank v. Commissioner

27 B.T.A. 290 · United States Board of Tax Appeals · Dec 13, 1932

Bank v. Commissioner, 50 Fed. (2d) 158, the Circuit Court of Appeals for the Fifth Circuit, in affirming the Board’s decision (20 B. T. … Carr v. Com’r (C. C. A.) 28 P. (2d) 551 ; Davidson v. Lucas, 59 App. D. C. 176, 37 F. (2d) 806; Sanford & Brooks Co. v. Com’r (C. C. A.) 35 P. (2d) 312 , 314; Burnet v. Sanford Brooks Co., 282 U. S. 359 , 51 S.

Loring v. Commissioner

20 B.T.A. 440 · United States Board of Tax Appeals · Jul 31, 1930

Counsel for the respondent at the hearing very frankly and properly stated that the question in issue has in numerous cases been passed on by this Board. … A. 453; New York Trust Co. v. Eisner, 256 U. S. 345 ; Clark v. United States, 27 Fed. (2d) 887; and Edwards v. Slocum, 264 U. S. 61 . Judgment will be entered under Rule 50. Sternhagen dissents.

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.

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.

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 .

Girard Trust Co. v. Commissioner

34 B.T.A. 1066 · United States Board of Tax Appeals · Oct 7, 1936

Morrissey v. Commissioner, supra; Helvering v. Combs, supra; Helvering v. Coleman-Gilbert Associates, supra; Swanson v. Commissioner, supra; Blair v. … Reviewed by the Board. Judgment will be entered under Rule 50.

Wright v. Commissioner

29 B.T.A. 1267 · United States Board of Tax Appeals · Feb 27, 1934

Fleming v. Bowers, 11 Fed. (2d) 789; aff'd., 27 Fed. (2d) 128. … Metcalf & Eddy v. Mitchell, supra; Lucas v. Howard, 280 U.S. 526 ; Lucas v. Reed, 281 U.S. 699 ; Miller v. McCaughn, supra; New York Trust Co. v. United States, 63 Ct. Cls. 100; certiorari denied, 274 U.S. 756 .

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.

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 .

Van Brunt v. Commissioner

11 B.T.A. 406 · United States Board of Tax Appeals · Apr 3, 1928

Bing v. Bowers, and Bing v. Anderson, 22 Fed. (2d) 450. Fred W. Warner; 5 B. T. A. 963. … Upon the face of the instrument the Board is of the opinion that the Commissioner correctly held that the rents and dividends in question constituted income to the petitioner. Judgment wiU ~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.

Mid-West Box Co. v. Commissioner

11 B.T.A. 1223 · United States Board of Tax Appeals · May 9, 1928

This question has been repeatedly before the courts and all have reached a conclusion contrary to the position of the Board. Semple & Co. v. Lewellyn, 1 Fed. (2d) 745, affirmed in United States v. … S. 698 ; Curtis & Co. v. United States, 62 Ct. Cls. 115; 5 Am. Fed. Tax Rep. 6025; and Bowers v. Carl Schoen Silk Corporation, 16 Fed. (2d) 1014.

Findlay Dairy Co. v. Commissioner

2 B.T.A. 917 · United States Board of Tax Appeals · Oct 19, 1925

Findlay Dairy Co. v. Commissioner Docket No. 3302. United States Board of Tax Appeals 2 B.T.A. 917 ; 1925 BTA LEXIS 2230 ; October 19, 1925 , Decided Submitted June 23, 1925 . *2230 1. … The Board is wholly uninformed, except by surmise, as to what the Commissioner did in connection with the audit of the taxpayer's returns.

Mutual Sav. & Loan Co. v. Commissioner

44 B.T.A. 1204 · United States Board of Tax Appeals · Aug 8, 1941

Our decision in that case was reversed by the United States Circuit Court of Appeals for the Fourth Circuit in Staunton Industrial Loan Corporation v. Commissioner, 120 Fed. (2d) 912. … Reviewed by the Board. Decision will he entered under Rule 50.

James v. Commissioner

31 B.T.A. 712 · United States Board of Tax Appeals · Nov 23, 1934

Cromwell v. County of Sac, 94 U. S. 351 ; Southern Pacific Railroad Co. v. United States, 168 U. S. 1, 48 ; Tait v. Western Maryland Railway Co., supra; Donald v. J. J. White Lumber Co., 68 Fed. (2d) 441. … Beviewed by the Board. Decision will he entered under Rule 50.

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.

American Textile Woolen Co. v. Commissioner

23 B.T.A. 670 · United States Board of Tax Appeals · Jun 12, 1931

American Textile Woolen Co. v. Commissioner Docket Nos. 9689, 20921. United States Board of Tax Appeals 23 B.T.A. 670 ; 1931 BTA LEXIS 1837 ; June 12, 1931 , Promulgated *1837 1. … Schlafly v. United States, 4 Fed.(2d) 195 (C.C.A. 8th).

Continental Accounting & Audit Co. v. Commissioner

2 B.T.A. 761 · United States Board of Tax Appeals · Oct 1, 1925

Continental Accounting & Audit Co. v. Commissioner Docket No. 1243. United States Board of Tax Appeals 2 B.T.A. 761 ; 1925 BTA LEXIS 2272 ; October 1, 1925 , Decided Submitted May 5, 1925 . *2272 Samuel B. Pack and H. … The chairman, under section 900(f) of the Revenue Act of 1924, directed that the decision of the Division be reviewed by the Board; and upon such review the Board reversed the action of the Division and directed *2275 the

Hurst, Anthony & Watkins v. Commissioner

1 B.T.A. 26 · United States Board of Tax Appeals · Oct 24, 1924

Hurst, Anthony & Watkins v. Commissioner Docket No. 134. … by the Commissioner of Internal Revenue, or the Board of Tax Appeals is without jurisdiction to entertain the appeal.