Case law

Northrop v. Commissioner

17 B.T.A. 950 · United States Board of Tax Appeals · Oct 15, 1929

NORTHROP, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Northrop v. Commissioner Docket No. 20358. … Reviewed by the Board. Decision will be entered for the respondent.

Protective Fin. Corp. v. Commissioner

23 B.T.A. 308 · United States Board of Tax Appeals · May 18, 1931

PROTECTIVE FINANCE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Protective Fin. Corp. v. Commissioner Docket No. 38902. … September 4, 1923, a few months after organization of petitioner the board of directors passed resolutions as follows: President C. F.

Rouse, Hempstone & Co. v. Commissioner

7 B.T.A. 1018 · United States Board of Tax Appeals · Aug 8, 1927

Crabtree Co. v. Commissioner, 5 B. T. A. 732, and cases there cited. … Reviewed by the Board. . Judgment will be entered on 15 days’ notice, v/nder Rule 50.

Neusteter Suit Co. v. Commissioner

8 B.T.A. 477 · United States Board of Tax Appeals · Oct 4, 1927

NEUSTETER SUIT CO., WOMEN'S APPAREL CO., AND WEAKLEY CLOAK & SUIT CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Neusteter Suit Co. v. Commissioner Docket No. 4001. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Oscar Daniels Co. v. Commissioner

23 B.T.A. 260 · United States Board of Tax Appeals · May 15, 1931

OSCAR DANIELS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Oscar Daniels Co. v. Commissioner Docket No. 33582. … UNITED STATES SHIPING BOARD, EMERGENCY FLEET CORPORATION, (Signed) By J. C. ACKERSON, Vice President. [SEAL.] Attest: (Signed) JAS. V. WATSON, Assistant Secretary.

Watt & Holmes Hardware Co. v. Commissioner

8 B.T.A. 372 · United States Board of Tax Appeals · Sep 29, 1927

WATT & HOLMES HARDWARE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Watt & Holmes Hardware Co. v. Commissioner Docket No. 8872. … United States Board of Tax Appeals 8 B.T.A. 372 ; 1927 BTA LEXIS 2893 ; September 29, 1927 , Promulgated *2893 1.

George C. Heimerdinger Co. v. Commissioner

1 B.T.A. 383 · United States Board of Tax Appeals · Jan 27, 1925

Heimerdinger Co. v. Commissioner Docket No. 285. … The Board does not consider that the evidence which was offered satisfactorily proves the allegations of the petition.

Gray Knox Marble Co. v. Evatt

44 Ohio Law. Abs. 437 · United States Board of Tax Appeals · Nov 3, 1944

As held in the case of Wellnitz v Evatt, 19 O. … People v. Loughman, 100 Fed. (2d) 387. As stated in First National Bank v. Anderson, 269 U. S. 341 , 70 L.

Western Adjustment & Inspection Co. v. Commissioner

45 B.T.A. 721 · United States Board of Tax Appeals · Nov 18, 1941

The board of directors of petitioner determined what expenditures represented “cost.” … Helvering v. Northwest Steel Rolling Mills, Inc., 311 U. S. 46 ; Crane- *728 Johnson Co. v. Helvering, 311 U. S. 54 .

Boston & M. R. Co. v. Commissioner

8 B.T.A. 490 · United States Board of Tax Appeals · Oct 4, 1927

BOSTON & MAINE RAILROAD, SUCCESSOR TO BOSTON & LOWELL RAILROAD CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Boston & M. R. Co. v. Commissioner Docket Nos. 8847, 9102. … The second issue is governed by the decision of the Board in *2864 .

Mott v. Commissioner

30 B.T.A. 1040 · United States Board of Tax Appeals · Jun 26, 1934

The United States Supreme Court, in the cases of Burnet v. Wells, 289 U.S. 670 , and Du Pont v. Commissioner, 289 U.S. 685 , has declared *1044 section 219 (h) of the Act of 1926 to be constitutional. … Reviewed by the Board. Decision will he entered under Bule 50. SteRNHageN dissents.

Schiller Piano Co. v. Commissioner

23 B.T.A. 376 · United States Board of Tax Appeals · May 21, 1931

A. 1059; and United States v. Cedarburg Milk Co., 288 Fed. 996 . In Houston Brothers Co., 21 B. T. … Reviewed by the Board. Judgment will be entered for the respondent.

Barnes v. Commissioner

36 B.T.A. 764 · United States Board of Tax Appeals · Oct 27, 1937

In Duffin v. … A. 518; Budd v.

Kaskaskia Life Ins. Co. v. Commissioner

22 B.T.A. 210 · United States Board of Tax Appeals · Feb 18, 1931

That phrase has been amply expounded by the United States Supreme Court and this Board. McCoach v. Insurance Co. of North America, 244 U. S. 585 ; United States v. Boston Insurance Co., 269 U. … Tahao Ozawa v. United States, 260 U. S. 178 .

Scatena v. Commissioner

32 B.T.A. 675 · United States Board of Tax Appeals · May 29, 1935

A. 472, the Board considered the same question on similar facts. … Reviewed by the Board. Judgment will be entered imder Buie 50.

Cannon Valley Milling Co. v. Commissioner

44 B.T.A. 763 · United States Board of Tax Appeals · Jun 19, 1941

A. 81, 95; Helvering v. Hampton, 79 Fed. (2d) 358; and Welch v. Helvering, 290 U. S. 111 . … On rehearing the deduction was disallowed by the court on the ground that the guardianship expenses were not business expenses, an issue which was not raised before the Board. In Carondelet Building Co. v.

Winslow v. Commissioner

39 B.T.A. 373 · United States Board of Tax Appeals · Feb 9, 1939

The Board rejected the argument. … Daniel Brothers Co. v. Commissioner, 28 Fed. (2d) 761; Henrietta Mills, Inc. v. Commissioner, 52 Fed. (2d) 931; Corbett Investment Co. v. Helvering, 75 Fed. (2d) 525; MacDonald v.

Brampton Woolen Co. v. Commissioner

18 B.T.A. 1075 · United States Board of Tax Appeals · Feb 11, 1930

BRAMPTON WOOLEN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Brampton Woolen Co. v. Commissioner Docket No. 24842. … United States Board of Tax Appeals 18 B.T.A. 1075 ; 1930 BTA LEXIS 2529 ; February 11, 1930 , Promulgated *2529 1.

Weil v. Commissioner

31 B.T.A. 899 · United States Board of Tax Appeals · Dec 18, 1934

Reviewed by the Board. Decision will l>e entered under Rule 50. Black, Van Fossan, and Leech dissent. … If there was a completed gift by the petitioner to his children, I see no occasion for the Board to inquire as to the purpose or motive thereof.

American Sulphur Royalty Co. v. Commissioner

34 B.T.A. 439 · United States Board of Tax Appeals · Apr 24, 1936

In the case of McCahill v. Helvering, 75 Fed. (2d) 725, which affirmed the Board, 29 B. T. … The Board said in Stouts Mountain Coal Co., 4 B. T.