Case law

Schafer v. Commissioner

32 B.T.A. 289 · United States Board of Tax Appeals · Mar 28, 1935

Harriman National Bank v. Commissioner, supra. … Reviewed by the Board. Decision will be entered for resfondent. Akt. 105.

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.

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.

Romberger v. Commissioner

4 B.T.A. 523 · United States Board of Tax Appeals · Jul 29, 1926

Romberger v. Commissioner Docket No. 5938. United States Board of Tax Appeals 4 B.T.A. 523 ; 1926 BTA LEXIS 2268 ; July 29, 1926 , Decided *2268 M. Manning Marcus, Esq., for the petitioners. W. H. … LANSDON: In view of the Board's decision in the . Judgment for the Commissioner.

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.

Thompson v. Commissioner

2 B.T.A. 285 · United States Board of Tax Appeals · Jul 10, 1925

THOMPSON, WILLIAM WHALEY, WILLIAM WHALEY, TRUSTEE, and ROY V. MYERS. Thompson v. Commissioner Docket Nos. 1681-1683, 1733. … From the testimony and exhibits submitted in evidence at the hearing the Board makes the following FINDINGS OF FACT.

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.

Sutherland Mfg. Co. v. Commissioner

3 B.T.A. 1224 · United States Board of Tax Appeals · Apr 16, 1926

Co. v. Commissioner Docket No. 4256. … Hicks, formed the board of directors. W. V. Davidson, J. N. Hicks, and H. M.

First Nat'l Bank & Trust Co. v. Commissioner

39 B.T.A. 134 · United States Board of Tax Appeals · Jan 19, 1939

FIRST NATIONAL BANK AND TRUST COMPANY OF MINNEAPOLIS AS REPRESENTATIVE OF THE ESTATE OF EDWARD STARR JUDD, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. First Nat'l Bank & Trust Co. v. … The governors were to receive salaries fixed by the board at not less than $25,000 and not more than $75,000 to cover professional and all other services, income tax on the salaries of life governors to be paid by the board

Dieckerhoff, Raffloer & Co. v. Commissioner

17 B.T.A. 1251 · United States Board of Tax Appeals · Nov 6, 1929

DIECKERHOFF, RAFFLOER & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dieckerhoff, Raffloer & Co. v. Commissioner Docket No. 25079. … Reviewed by the Board. Judgment will be entered under Rule 50.

Adams, Payne & Gleaves, Inc. v. Commissioner

9 B.T.A. 1076 · United States Board of Tax Appeals · Jan 7, 1928

ADAMS, PAYNE & GLEAVES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Adams, Payne & Gleaves, Inc. v. Commissioner Docket No. 7523. … Article 4 of the by-laws provided: "The Board of Directors may confer upon the manager authority to act for the Board and may delegate to him such other powers and functions as it may be deemed proper."

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.

Austin v. Commissioner

1 B.T.A. 18 · United States Board of Tax Appeals · Oct 18, 1924

Austin v. Commissioner Docket No. 82. … Final decision of this Board will be settled on consent or on seven days' notice by either party.

Milby & Dow Coal & Mining Co. v. Commissioner

24 B.T.A. 40 · United States Board of Tax Appeals · Sep 17, 1931

MILBY & DOW COAL AND MINING COMPANY AND ENNIS ICE COMPANY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Milby & Dow Coal & Mining Co. v. Commissioner Docket Nos. 22021, 22022, 26259, 42184. … United States Board of Tax Appeals 24 B.T.A. 40 ; 1931 BTA LEXIS 1703 ; September 17, 1931 , Promulgated *1703 1.

Shaw v. Commissioner

21 B.T.A. 400 · United States Board of Tax Appeals · Nov 21, 1930

With the Supreme Court’s decision in Bowers v. New York & Albany Lighterage Co., 273 U. … Reviewed by the Board. Decision will be entered for the 'petitioner.

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

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 .

Northern Trust Co. v. Commissioner

8 B.T.A. 685 · United States Board of Tax Appeals · Oct 10, 1927

NARTZIK, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Northern Trust Co. v. Commissioner Docket No. 4316. … As was said by the Board in , "It was not that the corporation would not pay, but rather that he would not receive.