Case law

Donner v. Commissioner

40 B.T.A. 80 · United States Board of Tax Appeals · Jun 13, 1939

Erie Railroad Co. v. Tompkins, 304 U. S. 64 ; A. W. Mellon, 36 B. T. A. 977. Cf. Lyeth v. Hoey, 305 U. S. 188 . … Similar holdings have been made in Ould v. Washington Hospital for Foundlings, 95 U. S. 803 ; Gossett v. Swiwney, 53 Fed. (2d) 772; cer-tiorari denied, 286 U.

Ingle v. Commissioner

1 B.T.A. 595 · United States Board of Tax Appeals · Feb 17, 1925

Ingle v. Commissioner Docket No. 359. … The revenue agent and the Commissioner have allowed this deduction of $2,750, and the item is not in question before the Board.

Adam, Meldrum & Anderson Co. v. Commissioner

29 B.T.A. 419 · United States Board of Tax Appeals · Nov 24, 1933

In Consolidated Gas, Electric Light & Power Co. v. United States, 65 Ct. … See Gould v. Gould, 245 U. S. 151, 153 ; United States v. Merriam, 263 U. S. 179, 188 . In the latter case is cited with approval the rule stated by *424 Lord Cairns in Partington v.

Dana v. Commissioner

36 B.T.A. 231 · United States Board of Tax Appeals · Jun 25, 1937

But this Board is not bound to accept a stipulation of fact as such where the record demonstrates its error. Seatree v. Commissioner, 72 Fed. (2d) 67, affirming 25 B. T. A. 396. … Reviewed by the Board. Decision will be entered for the petitioners. SEC. 182. TAX OF PARTNERS. (a) General rule.

Knox v. Commissioner

33 B.T.A. 972 · United States Board of Tax Appeals · Jan 24, 1936

Eisner v. Macomber, 252 U. S. 189, 213 . Equities owned the Midland shares after November 19, 1929. The petitioner merely owned stock in Equities. … Klein v. Board of Supervisors, 282 U. S. 19, 24 . Decision will be entered under Exile 50.

Tennessee Co. v. Commissioner

40 B.T.A. 154 · United States Board of Tax Appeals · Jun 27, 1939

THE TENNESSEE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Tennessee Co. v. Commissioner Docket No. 91137. … United States Board of Tax Appeals 40 B.T.A. 154 ; 1939 BTA LEXIS 888 ; June 27, 1939 , Promulgated *888 1.

Buser v. Commissioner

1 B.T.A. 993 · United States Board of Tax Appeals · Apr 13, 1925

Buser v. Commissioner Docket No. 1494. United States Board of Tax Appeals 1 B.T.A. 993 ; 1925 BTA LEXIS 2712 ; April 13, 1925 , decided Submitted March 30, 1925 . *2712 James J. O'Byrne, Esq., for the taxpayer. … Counsel for the Commissioner and the taxpayer filed a stipulation with the Board whereby it is agreed that a deficiency of $1,017.06 exists. DECISION.

E. B. Higley & Co. v. Commissioner

25 B.T.A. 127 · United States Board of Tax Appeals · Jan 11, 1932

In United States v. Kirby Lumber *128 Co., 284 U. … Reviewed by the Board. Decision will be entered under Rule 50. Marquette and Sternhagen dissent.

Pierce v. Commissioner

18 B.T.A. 447 · United States Board of Tax Appeals · Dec 6, 1929

PIERCE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pierce v. Commissioner Docket No. 19017. … United States Board of Tax Appeals 18 B.T.A. 447 ; 1929 BTA LEXIS 2045 ; December 6, 1929 , Promulgated *2045 Amounts paid by a member of a brokerage firm for the purpose of securing evidence with which to suppress bucket

Lexington Ice & Coal Co. v. Commissioner

23 B.T.A. 463 · United States Board of Tax Appeals · May 28, 1931

LEXINGTON ICE & COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lexington Ice & Coal Co. v. Commissioner Docket No. 42220. … Reviewed by the Board. Judgment of no deficiency will be entered. SMITH, STERNHAGEN, ARUNDELL, and MURDOCK dissent.

Brenneman v. Commissioner

10 B.T.A. 544 · United States Board of Tax Appeals · Feb 6, 1928

Appeal of Follmer, 37 Pa. 121 ; Hagerty v. Albright, 52 Pa. 274 . … Reviewed by the Board. Judgment will he entered on IS days' notice, under Bule SO. AruNdell dissents.

Gurnee v. Commissioner

13 B.T.A. 262 · United States Board of Tax Appeals · Aug 17, 1928

This question at first glance would seem to be governed by the decision in Baltzell v. Mitchell, 3 Fed. (2d) 428, and the decisions of the Board which are collated in Arthur H. Fleming, 6 B. T. A. 900. … Merchants Loan & Trust Co. v. Smietanka, 255 U. S. 509 .

Belmont Iron Works v. Commissioner

9 B.T.A. 216 · United States Board of Tax Appeals · Nov 21, 1927

Caldwell Co. v. Commissioner, 6 B. T. … In determining invested capital for the years involved consideration should be given to the amount of tax due for the previous year as determined by the Board in the case of Belmont Iron Works, 6 B. T. A. 722.

Alameda Park Co. v. Commissioner

25 B.T.A. 850 · United States Board of Tax Appeals · Mar 11, 1932

ALAMEDA PARK COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Alameda Park Co. v. Commissioner Docket No. 8355. … Bowers v. New York & Albany Lighterage Co., 273 U.S. 346 . Russell v. United States, 278 U.S. 181 .

Rhinelander v. Commissioner

30 B.T.A. 121 · United States Board of Tax Appeals · Mar 20, 1934

In Burnet v. … Reviewed by the Board. Judgment will be entered for the respondent.

Dohme v. Commissioner

31 B.T.A. 671 · United States Board of Tax Appeals · Nov 22, 1934

A. 223, and Commissioner v. Gregory, 69 Fed. (2d) 809, reversing the Board’s decision on other grounds. The stipulated facts in the case of Alfred R. L. … See also Bliss v. Commissioner, 68 Fed. (2d) 890. Reviewed by the Board. Decision will he entered under Rule 50. Sbc. 112 (i) (1).

Drumheller v. Commissioner

27 B.T.A. 209 · United States Board of Tax Appeals · Dec 2, 1932

See also State ex rel Johnson v. Superior Court for Walla Walla County, 131 Wash. 264 ; 230 Pac. 434 . … Reviewed by the Board. Judgment will be entered under Rule 50.

American Leather Prods. Co. v. Commissioner

7 B.T.A. 1043 · United States Board of Tax Appeals · Aug 8, 1927

AMERICAN LEATHER PRODUCTS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Leather Prods. Co. v. Commissioner Docket No. 10619. … United States Board of Tax Appeals 7 B.T.A. 1043 ; 1927 BTA LEXIS 3045 ; August 8, 1927 , Promulgated *3045 A. S. Lisenby, Esq., for the respondent.

Alabama By-Products Corp. v. Commissioner

16 B.T.A. 1073 · United States Board of Tax Appeals · Jun 18, 1929

ALABAMA BY-PRODUCTS CORPORATION, BIRMINGHAM COKE & BY-PRODUCTS CO., MAJESTIC COAL CO., AND IMPERIAL COAL & COKE CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Alabama By-Products Corp. v. … In that case we said: The Board is unable to determine what net loss, if any, should be used to reduce the net income of the petitioner for the calendar year 1918. Reviewed by the Board.

Byrne v. Commissioner

1 B.T.A. 996 · United States Board of Tax Appeals · Apr 13, 1925

Byrne v. Commissioner Docket No. 869. … United States Board of Tax Appeals 1 B.T.A. 996 ; 1925 BTA LEXIS 2716 ; April 13, 1925 , decided Submitted March 23, 1925 . *2716 Release of indebtedness under the facts held not a deductible loss. John A.