Case law

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.

Fitch v. Commissioner

27 B.T.A. 615 · United States Board of Tax Appeals · Jan 31, 1933

FITCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fitch v. Commissioner Docket No. 45552. … A similar question to that presented in the instant case was considered by the Board in , where we held that the amount of indebtedness canceled was taxable as a dividend.

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.

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.

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.

Vayssie v. Commissioner

8 B.T.A. 587 · United States Board of Tax Appeals · Oct 7, 1927

ALEXANDER VAYSSIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Vayssie v. Commissioner Docket No. 9530. … The Board can not require the Commissioner to credit one taxpayer's account with a refund due another taxpayer. Reviewed by the Board. Judgment will be entered for the respondent.

Martin Bank Instrument Co. v. Commissioner

2 B.T.A. 963 · United States Board of Tax Appeals · Oct 21, 1925

Martin Bank Instrument Co. v. Commissioner Docket No. 4082. United States Board of Tax Appeals 2 B.T.A. 963 ; 1925 BTA LEXIS 2212 ; October 21, 1925 , Decided Submitted July 15, 1925 . *2212 1. … The taxpayer was served with a copy of this motion on June 10, 1925, and notified that hearing thereon would be had at the Board's Washington office on July 15, 1925.

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.

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.

Crayton v. Commissioner

11 B.T.A. 1375 · United States Board of Tax Appeals · May 15, 1928

Co. v. Reynolds, 69 S. C. 481, 48 S. E. 476 ; South Bound Ry. Co. v. Burton, 67 S. C. 515, 46 S. E. 340 ; Delassus v. United States, 34 U. S. 117 , 9 L. Ed. 71 ; Knight v. United Land Association, 142 U. … Reviewed by the Board. Judgment will he entered on 15 days’ notice, under Rule 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.

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.

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.

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.

Natural Gas Pipeline Co. v. Commissioner

45 B.T.A. 939 · United States Board of Tax Appeals · Dec 9, 1941

Corporation v. … Reviewed by the Board. Decision will he entered, under Bute 50.

E. Muelhoefer & Son v. Commissioner

4 B.T.A. 586 · United States Board of Tax Appeals · Jul 30, 1926

MUELHOEFER & SON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. E. Muelhoefer & Son v. Commissioner Docket No. 10715. … United States Board of Tax Appeals 4 B.T.A. 586 ; 1926 BTA LEXIS 2250 ; July 30, 1926 , Decided *2250 Evidence held insufficient to show that the Commissioner's computation of petitioner's income for 1920 upon the percentage

National Outdoor Advertising Bureau, Inc. v. Commissioner

32 B.T.A. 1025 · United States Board of Tax Appeals · Jul 25, 1935

A. 441; affirmed on this point in Garden Homes Co. v. … A. 114, 118, South Carolina Produce Association v. Commissioner, 50 Fed. (2d) 742, affirming 19 B. T. A. 1028; Riverdale Co-operative Creamery Association v. Commissioner, 48 Fed. (2d) 711.

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.

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.