Case law

Flynn, Harrison & Conroy v. Commissioner

21 B.T.A. 285 · United States Board of Tax Appeals · Nov 12, 1930

FLYNN, HARRISON & CONROY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Flynn, Harrison & Conroy v. Commissioner Docket No. 28322. … Reviewed by the Board. Judgment will be entered under Rule 50. MURDOCK dissents.

Scarbrough v. Commissioner

18 B.T.A. 951 · United States Board of Tax Appeals · Jan 30, 1930

Each of the contentions of the petitioners has been heretofore fully considered and decided by this Board. In Melville G. Thompson, 10 B. T. … Judgment will be entered v/nder Bule 50.

American Leather Prods. Co. v. Commissioner

7 B.T.A. 1043 · United States Board of Tax Appeals · Aug 8, 1927

AMERICAN LEATHER PRODUCTS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Leather Prods. Co. v. Commissioner Docket No. 10619. … United States Board of Tax Appeals 7 B.T.A. 1043 ; 1927 BTA LEXIS 3045 ; August 8, 1927 , Promulgated *3045 A. S. Lisenby, Esq., for the respondent.

Universal Corp. v. Commissioner

18 B.T.A. 319 · United States Board of Tax Appeals · Nov 22, 1929

Remington Ra nd, Inc. v. Commissioner, 33 Fed. (2d) 77; certiorari denied, 280 U. S. 69 A. This sale took place February 19, 1923, when the offer was accepted. … Reviewed by the Board. Decision will be entered under Rule 50.

Dennett v. Commissioner

30 B.T.A. 49 · United States Board of Tax Appeals · Mar 13, 1934

To like effect is Springfield Inst. for Savings v. Copeland, 160 Mass. 380 ; 35 N.E. 1132 . … Reviewed by the Board. Judgment will be entered wnder Bule SO. SteRNhagen, Seawell, and Adams dissent.

White v. Commissioner

21 B.T.A. 500 · United States Board of Tax Appeals · Nov 29, 1930

Also, see Rea v. Heiner, 6 Fed. (2d) 389; Flannery v. Willcuts, 25 Fed. (2d) 951; Meyer v. United Stales, 60 Ct. Cls. 474. … Reviewed by the Board. Judgment will be entered under Rule 50. LáNsdoN and Trussell dissent.

Pitkin v. Commissioner

31 B.T.A. 403 · United States Board of Tax Appeals · Oct 23, 1934

A. 795; affd., sub nom Leland v. Commissioner, 50 Fed. (2d) 523; McCaughn v. McCahan, 39 Fed. (2d) 3. … The Commissioner treated the amounts paid to the stockholders as dividends and the Board sustained his action.

Corning Glass Works v. Commissioner

9 B.T.A. 771 · United States Board of Tax Appeals · Dec 22, 1927

See Western Union Telegraph Co. v. Brown, 253 U. S. 101 . … Reviewed by the Board. Judgment will be entered on W days' notice, wider Bule 60.

Olinger Corp. v. Commissioner

9 B.T.A. 170 · United States Board of Tax Appeals · Nov 18, 1927

The Supreme Court, after citing United States v. … Reviewed by the Board. Judgment will be entered after 15 days’ notice, under Rule 50.

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.

Higgins v. Commissioner

39 B.T.A. 1005 · United States Board of Tax Appeals · May 24, 1939

EUGENE HIGGINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Higgins v. Commissioner Docket Nos. 80052, 85961. … Petitioner maintained in his New York office an organization known as a board of control, consisting of three members, which board in the taxable years consisted of William S.

McJunkin v. Commissioner

6 B.T.A. 425 · United States Board of Tax Appeals · Mar 9, 1927

FRED MCJUNKIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McJunkin v. Commissioner Docket No. 8248. … PHILLIPS: The decision in this case must be adverse to the petitioner, being governed by the decision of the Board in the *3508 . Decision will be entered for the respondent.

Merrell v. Commissioner

33 B.T.A. 1151 · United States Board of Tax Appeals · Feb 20, 1936

The petitioner, citing a number of Board and court cases, contends for a basis of $800 per share. … Eeviewed by the Board. Decision will be entered under Rule 50. Leech dissents.

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.

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.

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.

Kilby Car & Foundry Co. v. Commissioner

4 B.T.A. 1294 · United States Board of Tax Appeals · Sep 30, 1926

KILBY CAR & FOUNDRY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kilby Car & Foundry Co. v. Commissioner Docket No. 6931. … by the decisions of the Board in the , and .

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.

Bartley Scow Co. v. Commissioner

1 B.T.A. 1165 · United States Board of Tax Appeals · May 20, 1925

Bartley Scow Co. v. Commissioner Docket No. 1885. United States Board of Tax Appeals 1 B.T.A. 1165 ; 1925 BTA LEXIS 2650 ; May 20, 1925 , decided Submitted April 7, 1925 . *2650 Warren J. … Bartley. *2652 It was agreed by and between counsel for the taxpayer and counsel for the Commissioner, and the Board finds, that 5 per cent is the correct rate of deduction for depreciation.

McFetridge v. Commissioner

9 B.T.A. 759 · United States Board of Tax Appeals · Dec 22, 1927

GEORGIANA MCFETRIDGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McFetridge v. Commissioner Docket No. 11210. … Reviewed by the Board. The deficiency for 1924 is $465.47. Judgment will be entered accordingly.