Case law

Seufert Bros. Co. v. Commissioner

14 B.T.A. 1023 · United States Board of Tax Appeals · Jan 7, 1929

SEUFERT BROTHERS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Seufert Bros. Co. v. Commissioner Docket No. 19347. … Reviewed by the Board. Judgment for the respondent.

Ransom & Randolph Co. v. Evatt

37 Ohio Law. Abs. 481 · United States Board of Tax Appeals · Nov 30, 1942

Company v Gehner, 320 Mo. 702 ; Tax Commission v Kelly-Springfield Tire Company, 38 Oh Ap 109; Westinghouse Company v Los Angeles, 188 Calif. 491; Endicott, Johnson & Co. v Multnomah County, 96 Ore. 679 . … See Newark *485 Fire Insurance Company v State Board of Tax Appeals, 307 U. S. 313, 319 , 83 L. ed 1312, 1317.

Davis v. Commissioner

9 B.T.A. 755 · United States Board of Tax Appeals · Dec 21, 1927

DAVIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Davis v. Commissioner Docket No. 6755. … Reviewed by the Board. Judgment will be entered for the respondent. SMITH, PHILLIPS, and MILLIKEN dissent.

Prescott v. Commissioner

8 B.T.A. 582 · United States Board of Tax Appeals · Oct 7, 1927

See also Farmers Loan & Trust Co. v. United States, 9 Fed. (2d) 688, and Appeal of Farmers Loan & Trust Co., Administrator, 3 B. T. A. 97. The Board has also held in Appeal of Hamilton E. Shaver et al., Executors, 4 B. … In United States v. Mitchell, 271 U. S. 9 , decided concurrently with Keith v.

Miller v. Commissioner

45 B.T.A. 292 · United States Board of Tax Appeals · Oct 8, 1941

Black : In support of his contention that the Board should allow the full amount of his claimed loss of $20,000, the petitioner- cites City Builders Finance Co., 21 B. T. A. 800, and Peabody Coal Co. v. … To the same effect as was our decision in City Builders Finance Co., supra, was the decision of the Court of Claims in Peabody Coal Co. v.

Howard Sheep Co. v. Commissioner

2 B.T.A. 802 · United States Board of Tax Appeals · Oct 5, 1925

Howard Sheep Co. v. Commissioner Docket No. 1128. … United States Board of Tax Appeals 2 B.T.A. 802 ; 1925 BTA LEXIS 2271 ; October 5, 1925 , Decided Submitted July 15, 1925 . *2271 Edward Thompson, C.P.A., for the taxpayer. Willis D.

Fidelity & Columbia Trust Co. v. Commissioner

21 B.T.A. 142 · United States Board of Tax Appeals · Oct 30, 1930

SHUTTLEWORTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fidelity & Columbia Trust Co. v. Commissioner Docket No. 40672. … TRAMMELL: After a hearing in this proceeding, the Board promulgated its decision and opinion on July 3, 1930.

Worcester Salt Co. v. Commissioner

29 B.T.A. 526 · United States Board of Tax Appeals · Dec 12, 1933

At that point, he is not affected by the doctrine of United States v. … Reviewed by the Board. Judgment will be entered for the respondent.

Thatcher v. Commissioner

4 B.T.A. 812 · United States Board of Tax Appeals · Sep 15, 1926

Thatcher v. Commissioner Docket No. 5805. United States Board of Tax Appeals 4 B.T.A. 812 ; 1926 BTA LEXIS 2173 ; September 15, 1926 , Decided *2173 R. A. 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.

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.

Boston E. R. Co. v. Commissioner

45 B.T.A. 906 · United States Board of Tax Appeals · Dec 9, 1941

S. 295 ; Texas & Pacific Railway Co. v. United States, 286 U. S. 285 ; Helvering v. Claiborne-Annapolis Ferry Co., 93 Fed. (2d) 875. … Reviewed by the Board. Decision will be entered under Rule 50.

Chrysler Corp. v. Commissioner

42 B.T.A. 795 · United States Board of Tax Appeals · Sep 27, 1940

A. 258. *807 In the case of Gray & Co. v. … See Thurman v. Studebaker Corporation, 88 Fed. (2d) 984; Commissioner v. Texas Pipe Line Co., 87 Fed. (2d) 662.

Eastern Rolling Mill Co. v. Commissioner

5 B.T.A. 663 · United States Board of Tax Appeals · Nov 27, 1926

That question has been decided adversely to the contention of the petitioner by the Board in Appeal of Columbia Theatre Co., 3 B. T. A. 622; Appeal of *665 Ottawa Park Realty Co., 5 B. T. … A. 474; and Spring Valley Water Co. v. Commissioner, 5 B. T. A. 660.

Eames v. Commissioner

4 B.T.A. 815 · United States Board of Tax Appeals · Sep 15, 1926

Eames v. Commissioner Docket No. 3235. United States Board of Tax Appeals 4 B.T.A. 815 ; 1926 BTA LEXIS 2177 ; September 15, 1926 , Decided *2177 A. G. Eames pro se. A. Calder Mackay, Esq., for the Commissioner. … 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.

Sterling & Welch Co. v. Commissioner

15 B.T.A. 925 · United States Board of Tax Appeals · Mar 18, 1929

A. 341, where a similar contention was made, the Board said: The Commissioner has determined that a 2 per cent rate for all of the years 1909 to 1920, is reasonable. … Doyle v. Mitchell Bros. Co., 247 U. S. 179 .

Seminole Hills Land Co. v. Commissioner

8 B.T.A. 882 · United States Board of Tax Appeals · Oct 20, 1927

Such opinion evidence is not entitled to much, if any, weight, for the Board must have before it sufficient facts to enable it to arrive at its own independent conclusions. *884 The record shows that approximately 60 days … In the case of Ruppert v. McArdle, 42 App. D. C. 392, the court said: Had there been no sale, the appraisements would have been a proper basis for judicial computation.

Hotchkiss v. Commissioner

4 B.T.A. 819 · United States Board of Tax Appeals · Sep 15, 1926

Hotchkiss v. Commissioner Docket No. 2308. United States Board of Tax Appeals 4 B.T.A. 819 ; 1926 BTA LEXIS 2184 ; September 15, 1926 , Decided *2184 C. G. Dall, Esq., 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.

Chalmers Publishing Co. v. Commissioner

1 B.T.A. 629 · United States Board of Tax Appeals · Feb 27, 1925

Chalmers Publishing Co. v. Commissioner Docket No. 839. … This the Board can not countenance.

Pomeroy v. Commissioner

4 B.T.A. 807 · United States Board of Tax Appeals · Sep 15, 1926

Pomeroy v. Commissioner Docket No. 6234. United States Board of Tax Appeals 4 B.T.A. 807 ; 1926 BTA LEXIS 2164 ; September 15, 1926 , Decided *2164 Philip G. Sheehy, Esq., 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.

McDowell v. Commissioner

15 B.T.A. 947 · United States Board of Tax Appeals · Mar 18, 1929

MCDOWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. S. L. MCDOWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McDowell v. Commissioner Docket Nos. 11271, 11272. … United States Board of Tax Appeals 15 B.T.A. 947 ; 1929 BTA LEXIS 2769 ; March 18, 1929 , Promulgated *2769 Harry C. Weeks, Esq., for the petitioners. Shelby Faulkner, Esq., for the respondent. GREEN *947 OPINION.