Case law

Amick v. Commissioner

20 B.T.A. 501 · United States Board of Tax Appeals · Aug 6, 1930

See also Phillips v. Commis sioner, 42 Fed. (2d) 177. … See also Phillips v. Commissioner, supra, and Routzahn v. Tyroler, 36 Fed. (2d) 208. Under the authority of cases above cited, respondent’s determination is approved. Judgment will be entered for the respondent.

Paulson v. Commissioner

10 B.T.A. 732 · United States Board of Tax Appeals · Feb 14, 1928

Whitford v. Horn, 18 Kans. 455 ; Hersey v. Robson, 121 N. Y. S. 167; Wing v. Merchant, 57 Me. 383 . … Barnhouse v. Dewey, 83 Kansas 12.

Climax Spinning Co. v. Commissioner

8 B.T.A. 970 · United States Board of Tax Appeals · Oct 24, 1927

CLIMAX SPINNING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Climax Spinning Co. v. Commissioner Docket No. 7433. … United States Board of Tax Appeals 8 B.T.A. 970 ; 1927 BTA LEXIS 2762 ; October 24, 1927 , Promulgated *2762 ORDINARY AND NECESSARY EXPENSES. - An amount contributed by the petitioner toward the maintenance of the village

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

Procter & Gamble Co. v. Evatt

45 Ohio Law. Abs. 225 · United States Board of Tax Appeals · Apr 12, 1943

See Newark Fire Insurance Company v State Board of Tax Appeals, 307 U. S. 313, 319 , 83 L. ed. 1312, 1317. … See Newark Fire Insurance Company v State Board of Tax Appeals, 307 U. S. 313, 319 , 83 L. ed. 1312, 1317.

Mackintosh-Hemphill Co. v. Commissioner

21 B.T.A. 1259 · United States Board of Tax Appeals · Jan 20, 1931

MACKINTOSH-HEMPHILL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mackintosh-Hemphill Co. v. Commissioner Docket No. 20640. … United States Board of Tax Appeals 21 B.T.A. 1259 ; 1931 BTA LEXIS 2218 ; January 20, 1931 , Promulgated *2218 H. V. Baxter, Esq., for the petitioner. W. L. Wattles, Esq., for the respondent.

Davie v. Commissioner

26 B.T.A. 1007 · United States Board of Tax Appeals · Sep 16, 1932

He was carried on the pay roll of the board and was paid his salary monthly. On the facts in both of the foregoing cases the court held that the taxpayer was an employee of the state. In United States v. … Hang, v. Cook, 29 Nev. 518 , 92 P. 3 ; Clark v. Renninger, 89 Md. 66 , 42 A. 928 , 44 L. R. A. 413; Louisville, E. & St. L. R. Co. v. Wilson, 138 U. S. 505 , 11 S. Ct. 405, 407 , 34 L. Ed. 1023 .

Ohio Valley Tie Co. v. Commissioner

3 B.T.A. 339 · United States Board of Tax Appeals · Jan 16, 1926

Ohio Valley Tie Co. v. Commissioner Docket No. 3433. United States Board of Tax Appeals 3 B.T.A. 339 ; 1926 BTA LEXIS 2687 ; January 16, 1926 , Decided Submitted June 25, 1925 . *2687 Camden R. … Bush, the President, then called the attention of the Board of Directors to the issuance of a contract dated October 7, 1910 (which contract is on file in the record book of the corporation) calling for the payment to Mrs

Stifel v. Commissioner

29 B.T.A. 1145 · United States Board of Tax Appeals · Feb 21, 1934

Was the validity of the distinction heretofore made by the Board and the courts between the treatment of paid-in surplus and earned surplus impaired by the recent decision of the Supreme Court in Helvering v. … Reviewed by the Board. Decision will be entered wader Rule 50.

A. J. De May & Co. v. Commissioner

10 B.T.A. 455 · United States Board of Tax Appeals · Feb 1, 1928

DEMAY & CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. J. De May & Co. v. Commissioner Docket No. 15505. … Within 60 days after the Commissioner's determination of March 20, 1926, petitioner filed its petition with the Board.

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.

Minden Lumber Co. v. Commissioner

2 B.T.A. 234 · United States Board of Tax Appeals · Jun 30, 1925

Minden Lumber Co. v. Commissioner Docket No. 1515. … From the oral and documentary evidence, and the admitted allegations of the petition, the Board makes the following *2488 FINDINGS OF FACT. 1.

Steiner Coal Co. v. Commissioner

1 B.T.A. 821 · United States Board of Tax Appeals · Mar 18, 1925

Steiner Coal Co. v. Commissioner Docket No. 1325. … From the oral and documentary evidence offered, the Board makes the following FINDINGS OF FACT. 1.

H. Liebes & Co. v. Commissioner

15 B.T.A. 149 · United States Board of Tax Appeals · Jan 30, 1929

LIEBES & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. Liebes & Co. v. Commissioner Docket No. 14501. … the date of final *2917 decision by said Board.

Hadden v. Commissioner

17 B.T.A. 956 · United States Board of Tax Appeals · Oct 15, 1929

A. 1198; Lederer v. Cadwalader, 273 Fed. 879 ; Fleming v. Bowers, 11 Fed. (2d) 789; Faust v. United States, 65 Ct. Cls. 676. … Reviewed by the Board. Judgment will be entered under Rule 50. Green did not participate.

Hof Brau Co. v. Commissioner

6 B.T.A. 442 · United States Board of Tax Appeals · Mar 10, 1927

Hof Brau Co. v. Commissioner Docket No. 6134. United States Board of Tax Appeals 6 B.T.A. 442 ; 1927 BTA LEXIS 3497 ; March 10, 1927 , Promulgated *3497 1. … The salaries, $1,500 per month to each of the two executives, were duly authorized by the board of directors prior to the beginning of the taxable year.

Morsman v. Commissioner

13 B.T.A. 415 · United States Board of Tax Appeals · Sep 20, 1928

MORSMAN, JR., ADMINISTRATOR, ESTATE OF TRUMAN BUCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Morsman v. Commissioner Docket No. 17660. … Reviewed by the Board. Decision will be entered for the petitioner.

Wilson v. Commissioner

41 B.T.A. 456 · United States Board of Tax Appeals · Feb 21, 1940

In Daubert v. … Doubtless in this fact is to be found the reason why this question has never heretofore been presented to the Board. It may also account for the paucity of authority in petitioners’ brief.

Laird v. Commissioner

35 B.T.A. 75 · United States Board of Tax Appeals · Nov 13, 1936

The majority opinion relies upon Fleming v. Commissioner, 82 Fed. (2d) 324, which affirmed the result but discarded the Board’s reasoning in 31 B. T. A. 623, on the present issue. … However, I agree with the Fleming case and the majority opinion of the Board here that the taxpayer did retain such an interest. Commissioner v.

C. & J. Diebel Land Co. v. Commissioner

1 B.T.A. 1057 · United States Board of Tax Appeals · Apr 27, 1925

Diebel Land Co. v. Commissioner Docket No. 1391. United States Board of Tax Appeals 1 B.T.A. 1057 ; 1925 BTA LEXIS 2690 ; April 27, 1925 , decided Submitted March 31, 1925 . *2690 James F. Lyden, Esq., for the taxpayer. … From the oral and documentary evidence introduced the Board makes the following FINDINGS OF FACT.