Case law

Brooks v. Commissioner

12 B.T.A. 31 · United States Board of Tax Appeals · May 21, 1928

BROOKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Brooks v. Commissioner Docket No. 10991. United States Board of Tax Appeals 12 B.T.A. 31 ; 1928 BTA LEXIS 3615 ; May 21, 1928 , Promulgated *3615 1. … It had high steps of brown stone, a brown stone front and the balance was constructed of brick. It had three floors, basement and attic. The lot was 25 1/2 feet front.

Fuhlage v. Commissioner

32 B.T.A. 222 · United States Board of Tax Appeals · Mar 12, 1935

Brown, Executrix, 26 B. T. A. 901; affd., Commissioner v. Brown, 69 Fed. (2d) 602; certiorari denied, 293 U. S. 579 ; Robert R. Meyer, 27 B. T. A. 44; and Henry B. Babson, 27 B. T. A. 859; affd., Commissioner v. … See Helvering v. Taylor, 293 U. S. 507 . Reviewed by the Board. Decision will he entered under Rude 50. Seawell concurs in the result. SEC. 115.

Corn Products Ref. Co. v. Commissioner

22 B.T.A. 605 · United States Board of Tax Appeals · Mar 9, 1931

McCool v. Smith, 1 Black, 459 ; Brown v. Bairy, 3 Dal. 365 ; Ross v. Jones, 22 Wall. 576 ; Nudd v. Burrows, 91 U. S. 426 ; Meister v. Moore, 96 U. S. 76 ; Shaw v. Northern Pacific R. R. Co., 101 U. S. 557 ; Johnson v. … See United States v. Dickson, 15 Pet. 141 , and State v. State Board of Assessors, 25 Atl. 327 .

Anthracite Trust Co. v. Commissioner

3 B.T.A. 486 · United States Board of Tax Appeals · Jan 28, 1926

APPEAL OF THE ANTHRACITE TRUST CO., ADMINISTRATOR, ESTATE OF JOHN JOSEPH BROWN, DECEASED. Anthracite Trust Co. v. Commissioner Docket No. 4947. … The Anthracite Trust Co. is the qualified and acting administrator of the estate of John Joseph Brown, deceased.

Ed S. Hughes Co. v. Commissioner

6 B.T.A. 949 · United States Board of Tax Appeals · Apr 21, 1927

HUGHES CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ed S. Hughes Co. v. Commissioner Docket Nos. 6748, 14120. … United States Board of Tax Appeals 6 B.T.A. 949 ; 1927 BTA LEXIS 3373 ; April 21, 1927 , Promulgated *3373 1.

Welch v. Commissioner

9 B.T.A. 1370 · United States Board of Tax Appeals · Jan 17, 1928

BROWNE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Welch v. Commissioner Docket Nos. 11134, 21634. … United States Board of Tax Appeals 9 B.T.A. 1370 ; 1928 BTA LEXIS 4234 ; January 17, 1928 , Promulgated *4234 Accumulations under a testamentary trust held to have been permanently set aside for municipal, charitable, and

Ferrer v. Commissioner

20 B.T.A. 811 · United States Board of Tax Appeals · Sep 15, 1930

Gilbert v. Bennett, 10 Sim. 371; Hadow v. Hadow, 9 Sim. 438; Leach v. Leach, 13 Sim. 304; Brown v. Paul, 1 Sim. (N. S.) 92; Bowden v. Laing, 14 Sim. 113; Longmoor v. Elcum, 2 Y & C. Ch. 363. … (Jubber v. Jubber, 9 Simons, 503; Loring v. Loring, 100 Mass. 340 ; Proctor v. Proctor, 6 N. E. (Mass.) 849.)

Tillotson Mfg. Co. v. Commissioner

27 B.T.A. 913 · United States Board of Tax Appeals · Mar 11, 1933

Not every dividend in stock is a stock dividend, Peabody v. Eisner, 247 U. S. 347 ; United States v. Phellis, 257 U. S. 156 , nor is every stock dividend a dividend in stock, Harry A. Brown, 26 B. T. A. 901; cf. W. Q. … Reviewed by the Board. ■Judgment will be entered under Rule 50.

Berg v. Commissioner

6 B.T.A. 1287 · United States Board of Tax Appeals · May 11, 1927

Brown v. Spilman, 155 U. S. 665 ; Osborn v. Arkansas Territorial Oil & Gas Co., 103 Ark. 175 ; 146 S. W. 122 ; Kolachny v. Galbreath, 26 Okla. 772 ; 110 Pac. 902 ; Kelly v. … The decision of the Board in the Appeal of Anna Taylor, 3 B. T.

Hay v. Commissioner

25 B.T.A. 96 · United States Board of Tax Appeals · Jan 8, 1932

Brown, 13 B. T. A. 832. … The Board held that real estate could not be included in an inventory, citing Atlantic Coast Realty Co., 11 B. T, A. 416, and Albert F. Keeney, 17 B. T. A. *101 560.

Keystone Coal & Mining Co. v. Commissioner

10 B.T.A. 295 · United States Board of Tax Appeals · Jan 27, 1928

Brown & Co. v. Commissioner, 9 B. T. A. 753. … However, it has been decided by the United States Supreme Court in Heiner v. Colonial Trust Co., 275 U. S. 232 , that such income is taxable. Terrell Co. v. Commissioner, 9 B. T. A. 1131.

Gudeon v. Commissioner

32 B.T.A. 100 · United States Board of Tax Appeals · Feb 19, 1935

A. 578; affd., in part sub nom Pope v. Commissioner, 39 Fed. (2d) 420; Benedict v. Price, 38 Fed. (2d) 309; and Arthur G. Hilmer, 27 B. T. A. 1165. … James Brown, 10 B. T. A. 1036. See also La Monte & Sons v. Commissioner, 32 Fed. (2d) 220; Louis C. Rollo, 20 B. T. A. 199.

Arcade Dep't Store, Inc. v. Commissioner

18 B.T.A. 1172 · United States Board of Tax Appeals · Feb 14, 1930

Russell v. United States, 278 U. S. 181 , and United States v. Barth Co., 27 Fed. (2d) 782. … Stange v. United States, Court of Claims, decided Nov. 4, 1929. Reviewed by the Board. Decision will be entered wider Ride 50.

United States Refractories Corp. v. Commissioner

23 B.T.A. 872 · United States Board of Tax Appeals · Jun 25, 1931

(Signed) UNITED STATES REFRACTORIES *1814 CORPORATION, By V. L. WALLETT, Secretary and Treasurer. (Signed) D. H. BLAIR, Commissioner of Internal Revenue. By W. E. BROWN, Acting Collector of Internal Revenue. … Brown" and "V. L. Wallett" appearing on above instrument were written with pen and ink.

Houston Oil Co. v. Commissioner

34 B.T.A. 472 · United States Board of Tax Appeals · Apr 30, 1936

Houston Oil Co. of Texas v. Boykin, 109 Tex. 276 ; 206 S. W. 815 ; Florence A. Foster, 18 B. T. A. 819; affirmed on this point, Foster v. Commissioner, 57 Fed. (2d) 516; Carrie Lutcher Brown, 26 B. T. … The appellate court modified the Board’s finding of value, but sustained the conclusion of the Board that the property for valuation was the timber rather than an interest in a contract.

United States Fidelity & Guaranty Co. v. Commissioner

40 B.T.A. 1010 · United States Board of Tax Appeals · Dec 5, 1939

C. without endorsement, and canceled; and the redemption payment was directed by petitioner’s board of directors to be made directly to R. F. C. … A., 4th Cir.); Elswick v. Combs (Va.), 198 S. E. 501 ; Browning v. Fuller (Va.), 149 S. E. 462, 463 .

Hoffman v. Commissioner

4 B.T.A. 474 · United States Board of Tax Appeals · Jul 28, 1926

Hoffman v. Commissioner Docket No. 6611. … Brown, manager of the Underwriters' Corporation of Pittsburgh, introduced to him W. S.

Farnsworth, Hoyt Co. v. Commissioner

16 B.T.A. 309 · United States Board of Tax Appeals · Apr 30, 1929

Browning Co., 6 B. T. A. 914; Cushman Chuck Co., 8 B. T. A. 148. … Reviewed by the Board. Judgment will be entered under Buie 62 (c).

Ruben v. Commissioner

36 B.T.A. 604 · United States Board of Tax Appeals · Oct 6, 1937

In Browning v. Fidelity Trust Co. (C. C. A., 3d Cir.); 250 Fed. 321 ; certiorari denied, 248 U. … Welch v. Helvering, 290 U. S. 111 ; Wickwire v. Reinecke, 275 U. S. 101 ; Austin Co. v. Commissioner (C. C. A., 6th Cir.), 35 Fed. (2d) 910; certiorari denied, 281 U. S. 735 .

John A. Nelson Co. v. Commissioner

24 B.T.A. 1031 · United States Board of Tax Appeals · Nov 30, 1931

Those once determined by the Board, the “ redetermination ” *1037 of the deficiency and the settlement follow under Rule 50 of the Board’s rules of practice, which rule, among other things, is intended to and does provide … Brown, 14 B. T. A. 609; Wallace Huntington, 15 B. T. A. 851; M. A. Milan, 16 B. T. A. 1112; Charles F. Meagher, 20 B. T. A. 68; Lucius H. Elmer, 22 B. T. A. 224; and Virginia Beach Golf Course Annex Corporation, 23 B.