Case law

Boyne City Lumber Co. v. Commissioner

10 B.T.A. 382 · United States Board of Tax Appeals · Jan 28, 1928

BOYNE CITY LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Boyne City Lumber Co. v. Commissioner Docket No. 10495. … United States Board of Tax Appeals 10 B.T.A. 382 ; 1928 BTA LEXIS 4131 ; January 28, 1928 , Promulgated *4131 Appeal of Boyne City Lumber Co., 7 B.T.A. 36 , followed. Oscar E. Waer, Esq., for the petitioner. O.

Corporate Inv. Co. v. Commissioner

40 B.T.A. 1156 · United States Board of Tax Appeals · Dec 20, 1939

First Savings Bank of Ogden v. Burnet, 53 Fed. (2d) 919; Commissioner v. Columbia Pacific Shipping Co., 77 Fed. (2d) 759. … Lucas v. American Code Co., 280 U. S. 445 .

C. S. Webb, Inc. v. Commissioner

1 B.T.A. 269 · United States Board of Tax Appeals · Jan 8, 1925

Webb, Inc. v. Commissioner Docket No. 396. … From the exhibits and the stipulations the Board makes the following FINDINGS OF FACT. 1.

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.

Edward R. Bacon Grain Co. v. Commissioner

2 B.T.A. 558 · United States Board of Tax Appeals · Sep 9, 1925

Bacon Grain Co. v. Commissioner Docket No. 2565. … On August 30, 1920, the taxpayer purchased on the Chicago Board of Trade, through E. W. Bailey & Co.

Allen v. Commissioner

2 B.T.A. 794 · United States Board of Tax Appeals · Oct 5, 1925

Allen v. Commissioner Docket No. 3267. United States Board of Tax Appeals 2 B.T.A. 794 ; 1925 BTA LEXIS 2265 ; October 5, 1925 , Decided Submitted June 17, 1925 . *2265 James V. Toner, C.P.A., and John T. … The Board, therefore, is unable to make any findings of fact upon which to review the determination of the Commissioner. DECISION. The determination of the Commissioner is approved. ARUNDELL not participating.

Turney v. Commissioner

31 B.T.A. 308 · United States Board of Tax Appeals · Oct 12, 1934

In the case before this Board, Tippett contended to the contrary, viz., that the state was part owner of the bonuses. … Reviewed by the Board. Decision will be entered under Rule 50. VaN FossaN dissents.

Boyum v. Commissioner

7 B.T.A. 1084 · United States Board of Tax Appeals · Aug 15, 1927

BOYUM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Boyum v. Commissioner Docket No. 11190. United States Board of Tax Appeals 7 B.T.A. 1084 ; 1927 BTA LEXIS 3024 ; August 15, 1927 , Promulgated *3024 J. … On January 6, 1921, the board of directors of the woolen mill voted him a bonus of $3,000 for the year 1920. He returned this as income of the year 1920.

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.

Cohen v. Commissioner

11 B.T.A. 466 · United States Board of Tax Appeals · Apr 10, 1928

LOUIS COHEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cohen v. Commissioner Docket No. 11846. … United States Board of Tax Appeals 11 B.T.A. 466 ; 1928 BTA LEXIS 3799 ; April 10, 1928 , Promulgated *3799 An individual keeping his books of account on the accrual basis, and setting aside on those books amounts to be held

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.

Peninsula Shipbuilding Co. v. Commissioner

9 B.T.A. 189 · United States Board of Tax Appeals · Nov 21, 1927

PENINSULA SHIPBUILDING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Peninsula Shipbuilding Co. v. Commissioner Docket No. 5741. … a majority of the Board) shall be conclusive on both parties.

East Ninth Euclid Co. v. Commissioner

27 B.T.A. 1289 · United States Board of Tax Appeals · Apr 26, 1933

THE EAST NINTH EUCLID COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. East Ninth Euclid Co. v. Commissioner Docket No. 32227. … Reviewed by the Board. Decision will be entered for the respondent.

Electric Appliance Co. v. Commissioner

19 B.T.A. 707 · United States Board of Tax Appeals · Apr 25, 1930

ELECTRIC APPLIANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Electric Appliance Co. v. Commissioner Docket No. 28543. … Of these $4,461.97 were abated for 1917 and $6,367.88 for 1918 and the balances for the two years were both held barred by the statute of limitations by this Board in Electric Appliance Co. v.

Mashek Engineering Co. v. Commissioner

11 B.T.A. 169 · United States Board of Tax Appeals · Mar 23, 1928

See Matteson Co. v. … This deposition was offered in evidence at the trial of the case before the Board and was accepted subject to the objections raised at the time the deposition was taken, with the understanding that the Board should reserve

Eckstein v. Commissioner

41 B.T.A. 746 · United States Board of Tax Appeals · Apr 5, 1940

A. 838, and Cornelia V. Cecil, 37 B. T. A. 904; affirmed on this point, 100 Fed. (2d) 896. … Reviewed by the Board. Decision will be entered under Rule 50.

Vale v. Commissioner

30 B.T.A. 1351 · United States Board of Tax Appeals · Jul 31, 1934

I think the Court of Appeals of the District of Columbia, in Huggett v. … Commissioner, 69 Fed. (2d) 11, the court cited with approval the opinion of the Court of Appeals of the District of Columbia in Huggett v. Commissioner, supra, reversing the Board.

Hazard Mfg. Co. v. Commissioner

2 B.T.A. 1152 · United States Board of Tax Appeals · Oct 30, 1925

Co. v. Commissioner Docket No. 1658. … Board to determine error on the part of the Commissioner in that respect.

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.

Ross v. Commissioner

29 B.T.A. 227 · United States Board of Tax Appeals · Oct 31, 1933

See Stelson v. … Reviewed by the Board. Decision will be entered under Rule 50. Trammell and Adams dissent.