Case law

Stern v. Commissioner

4 B.T.A. 1074 · United States Board of Tax Appeals · Sep 27, 1926

KARL STERN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Stern v. Commissioner Docket No. 5807. … MORRIS: The Board's decision in the , is determinative of the question presented in this appeal.

Renziehausen v. Commissioner

8 B.T.A. 87 · United States Board of Tax Appeals · Sep 17, 1927

The issue has already been decided adversely to the petitioner by the Circuit Court of Appeals, Eighth Circuit, in Red Wing Malting Co. v. … The issue has already been decided adversely to the petitioners in Red Wing Malting Co. v. Willcuts, 15 Fed. (2d) 626, and in Appeal of Manhattan Brewing Co., 6 B. T.

Burns v. Commissioner

28 B.T.A. 28 · United States Board of Tax Appeals · May 5, 1933

BURNS, EXECUTOR OF THE ESTATE OF EMMA PAIGE EELLS NEWBERRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Burns v. Commissioner Docket No. 42515. … Reviewed by the Board. Judgment will be entered for the respondent. TRAMMELL dissents.

Averill v. Commissioner

20 B.T.A. 1196 · United States Board of Tax Appeals · Oct 8, 1930

Potter, supra; Hughes v. Commissioner, 38 Fed. (2d) 755. It appears from the evidence that petitioner was possessed of large resources. … Reviewed by the Board. Decision will be entered under Rule 50. Murdock dissents.

James & Holmstrom Piano Co. v. Commissioner

19 B.T.A. 322 · United States Board of Tax Appeals · Mar 19, 1930

JAMES & HOLMSTROM PIANO CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. James & Holmstrom Piano Co. v. Commissioner Docket No. 18833. … United States Board of Tax Appeals 19 B.T.A. 322 ; 1930 BTA LEXIS 2426 ; March 19, 1930 , Promulgated *2426 Under section 278(e) of the Revenue Act of 1926 a collection waiver executed after the effective date of that Act

MCCUTCHEN v. COMMISSIONER

16 B.T.A. 569 · United States Board of Tax Appeals · May 14, 1929

MCCUTCHEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MCCUTCHEN v. COMMISSIONER Docket No. 19819. … the date of final decision by said Board.

Merriman v. Commissioner

21 B.T.A. 67 · United States Board of Tax Appeals · Oct 16, 1930

In Kornhauser v. United States, 276 U. … Reviewed by the Board. Judgment will be entered for the resfondent.

F. Kieser & Son Co. v. Commissioner

15 B.T.A. 359 · United States Board of Tax Appeals · Feb 12, 1929

KIESER & SON CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KASCO MILLS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. F. Kieser & Son Co. v. … Kieser & Son Co., the taxpayer in this proceeding, not having appealed to the Board with respect to any deficiency determined for the year 1917. Reviewed by the Board. Judgment will be entered under Rule 50.

Lesser v. Commissioner

12 B.T.A. 741 · United States Board of Tax Appeals · Jun 21, 1928

Markowitz v. Commissioner, 8 B. T. A. 1100, decided by this Board on October 31, 1927.

Turner v. Commissioner

26 B.T.A. 1204 · United States Board of Tax Appeals · Oct 14, 1932

The character of the transaction is stated by the Circuit Court of Appeals for the Third Circuit in Snyder v. … In that opinion the court affirmed the decision of the Board in John A. Snyder, 20 B. T. A. 778. See also Skinner v. Eaton, 34 Fed. (2d) 575; aff'd. 45 Fed. (2d) 568; certiorari denied, 283 U. S. 814 .

Liberty Service Corp. v. Commissioner

28 B.T.A. 1067 · United States Board of Tax Appeals · Aug 15, 1933

Brillen v. State of Wisconsin, 240 U.S. 625 ; Isham v. United States, 17 Wall. 496 . There is no suggestion of fraud here. … Reviewed by the Board. Decision-will be entered for respondent. TRAMMELL dissents.

City & Suburban Mortg. Co. v. Commissioner

26 B.T.A. 179 · United States Board of Tax Appeals · May 25, 1932

CITY AND SUBURBAN MORTGAGE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. City & Suburban Mortg. Co. v. Commissioner Docket No. 45658. … At a regular meeting of the board of directors on September 14, 1927, it was voted that the corporation should be liquidated.

Derbyshire v. Commissioner

2 B.T.A. 414 · United States Board of Tax Appeals · Sep 7, 1925

Derbyshire v. Commissioner Docket Nos. 2624, 2681, 2682. United States Board of Tax Appeals 2 B.T.A. 414 ; 1925 BTA LEXIS 2396 ; September 7, 1925 , Decided Submitted April 29, 1925 . *2396 Edward E. … On reference to the Board, ARUNDELL took no part in the consideration.

Wilson Furniture Co. v. Commissioner

10 B.T.A. 1294 · United States Board of Tax Appeals · Mar 12, 1928

WILSON FURNITURE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wilson Furniture Co. v. Commissioner Docket No. 11317. … United States Board of Tax Appeals 10 B.T.A. 1294 ; 1928 BTA LEXIS 3904 ; March 12, 1928 , Promulgated *3904 1.

Jackson v. Commissioner

32 B.T.A. 470 · United States Board of Tax Appeals · Apr 23, 1935

Packer v. Clemson, supra. … To similar effect, in principle, is Fidelity & Columbia Trust Co. v. Lucas, 52 Fed. (2d) 298; reversed on other grounds at 66 Fed. (2d) 116. Cf. Edward T. Blair, 31 B. T. A. 1192. Reviewed by the Board.

Mortenson v. Commissioner

3 B.T.A. 300 · United States Board of Tax Appeals · Jan 14, 1926

Aetna Insurance Co. v. Kennedy, 161 Ala. 600 ; 50 So. 73 . In the case of Riggs v. Commercial Mutual Insurance Co., 125 N. Y. 7 ; 25 N. … On reference to the Board, Green, Lansdon, Love, Littleton, Moeeis, and Smith dissent.

Minderman v. Commissioner

4 B.T.A. 818 · United States Board of Tax Appeals · Sep 15, 1926

Minderman v. Commissioner Docket No. 4179. United States Board of Tax Appeals 4 B.T.A. 818 ; 1926 BTA LEXIS 2182 ; September 15, 1926 , Decided *2182 R.H. Cost, C.P.A., for the petitioner. A. … LITTLETON: The decision of the question involved in this proceeding is governed by the opinion of the court in , and the decision of the Board in the . Judgment for the Commissioner.

Andrews v. Commissioner

46 B.T.A. 607 · United States Board of Tax Appeals · Mar 12, 1942

Robertson v. Routzahn, 6 Cir., 75 F. 2d 537, 539 . … A. 130; Bull v. Smith, 119 Fed. (2d) 490. 3.

Coatesville Boiler Works v. Commissioner

9 B.T.A. 1242 · United States Board of Tax Appeals · Jan 1, 1928

COATESVILLE BOILER WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. COATESVILLE BOILER WORKS, PETITIONER, v. COMMISSIONER OF Coatesville Boiler Works v. … Please advise me promptly, by the Secretary of your Board, after that meeting, what action was taken by your Board upon this communication.

Clark v. Commissioner

16 B.T.A. 453 · United States Board of Tax Appeals · May 10, 1929

In Earl v. … See also O'Malley-Keyes v. Eaton, 24 Fed. (2d) 436; Young v. Gnichtel, 28 Fed. (2d) 789. Also compare Board decisions Wm. W. Parshall, 7 B. T. A. 318; C. R. Thomas, 8 B. T. A. 118; M. A. Reeb, 8 B. T. A. 759; William I.