Case law

Memphis Memorial Park v. Commissioner

28 B.T.A. 1037 · United States Board of Tax Appeals · Aug 11, 1933

Earl, 281 U.S. 111 ; Moran v. Lu cas, 36 Fed. (2d) 546; Cleveland Ry. Co. v. Commissioner, 36 Fed. (2d) 347; Lonsdale v. Commissioner, 32 Fed. (2d) 537; certiorari denied, 280 U.S. 575 . … Eeviewed by the Board. Judgment will be entered under Buie 50.

Adams v. Commissioner

1 B.T.A. 983 · United States Board of Tax Appeals · Apr 8, 1925

Adams v. Commissioner Docket No. 916. United States Board of Tax Appeals 1 B.T.A. 983 ; 1925 BTA LEXIS 2729 ; April 8, 1925 , decided Submitted February 17, 1925 . *2729 Willis D. Nance, Esq., for the Commissioner. … From the petition and answer filed herein the Board makes the following FINDINGS OF FACT. The taxpayer is an individual residing at Norfolk, Virginia.

Hillyer v. Commissioner

4 B.T.A. 820 · United States Board of Tax Appeals · Sep 15, 1926

Hillyer v. Commissioner Docket No. 7219. United States Board of Tax Appeals 4 B.T.A. 820 ; 1926 BTA LEXIS 2186 ; September 15, 1926 , Decided *2186 J. A. Isaacson, 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.

Purdy & Henderson Co. v. Commissioner

4 B.T.A. 70 · United States Board of Tax Appeals · Apr 23, 1926

Purdy & Henderson Co. v. Commissioner Docket No. 5198. … United States Board of Tax Appeals 4 B.T.A. 70 ; 1926 BTA LEXIS 2373 ; April 23, 1926 , Decided Submitted November 18, 1925 . *2373 The income and profits tax paid by the taxpayer corporation to the government of Porto Rico

Dohme v. Commissioner

31 B.T.A. 671 · United States Board of Tax Appeals · Nov 22, 1934

A. 223, and Commissioner v. Gregory, 69 Fed. (2d) 809, reversing the Board’s decision on other grounds. The stipulated facts in the case of Alfred R. L. … See also Bliss v. Commissioner, 68 Fed. (2d) 890. Reviewed by the Board. Decision will he entered under Rule 50. Sbc. 112 (i) (1).

Poly Holding Corp. v. Commissioner

30 B.T.A. 911 · United States Board of Tax Appeals · Jun 14, 1934

Petitioner relies on Bonwit Teller & Co. v. Commissioner, 53 Fed. (2d) 381, decided by the Court of Appeals for the Second Circuit, and also cites 719 Fifth Avenue Co. v. … Reviewed by the Board. Decision will be entered, for the respondent. Tkaiumell and Van Fossan dissent.

Miller v. Commissioner

10 B.T.A. 383 · United States Board of Tax Appeals · Jan 30, 1928

The conclusion here reached is contra to our conclusion in Higginbotham-Bailey-Logan Co. v. Commissioner, 8 B. T. A. 566. Reviewed by the Board. Judgment will be entered after 15 days’ notice, under Bule 50.

Sherman v. Commissioner

41 B.T.A. 898 · United States Board of Tax Appeals · Apr 23, 1940

Helvering v. Hallock, 309 U. S. 106 . … Reviewed by the Board. Decision will be entered pursuant to Rule 50.

Duke v. Commissioner

18 B.T.A. 374 · United States Board of Tax Appeals · Nov 29, 1929

DUKE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Duke v. Commissioner Docket No. 17254. United States Board of Tax Appeals 18 B.T.A. 374 ; 1929 BTA LEXIS 2065 ; November 29, 1929 , Promulgated *2065 1. … Lorillard Co. at par, $100 per share; (6) That for the purpose of this appeal the Board may, in arriving at the cost to the petitioner of the 378 shares of P.

Martin Bank Instrument Co. v. Commissioner

2 B.T.A. 963 · United States Board of Tax Appeals · Oct 21, 1925

Martin Bank Instrument Co. v. Commissioner Docket No. 4082. United States Board of Tax Appeals 2 B.T.A. 963 ; 1925 BTA LEXIS 2212 ; October 21, 1925 , Decided Submitted July 15, 1925 . *2212 1. … The taxpayer was served with a copy of this motion on June 10, 1925, and notified that hearing thereon would be had at the Board's Washington office on July 15, 1925.

Davis v. Commissioner

16 B.T.A. 65 · United States Board of Tax Appeals · Apr 18, 1929

One case has been before the Board and one before the courts involving deductions taken under authority of the section quoted, for damages to property arising from this same storm. In Anne B. Richardson, 1 B. T. … In Whipple v. United States, 25 Fed. (2d) 520, there was presented a case substantially similar to the one before us of damage to ornamental and fruit trees from the sleet, ice and wind.

Fitch v. Commissioner

27 B.T.A. 615 · United States Board of Tax Appeals · Jan 31, 1933

FITCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fitch v. Commissioner Docket No. 45552. … A similar question to that presented in the instant case was considered by the Board in , where we held that the amount of indebtedness canceled was taxable as a dividend.

McCarthy v. Commissioner

9 B.T.A. 525 · United States Board of Tax Appeals · Dec 9, 1927

Frank v. Commissioner, 6 B. T. A. 1071. … Frank v. Commissioner, supra; and Appeal of Dorothy Payne Whitney Straight, Executrix, 7 B. T. A. 177. Reviewed by the Board. Judgment will be entered for the petitioner on notice of 15 days, under Bule 50.

Reid v. Commissioner

22 B.T.A. 1150 · United States Board of Tax Appeals · Apr 9, 1931

Daniel, supra, was appealed to the Circuit Court of Appeals for the Fifth Circuit by the Commissioner, and the decision of this Board was affirmed in Lucas v. Daniel, 45 Fed. (2d) 58.

Hillyer v. Commissioner

4 B.T.A. 824 · United States Board of Tax Appeals · Sep 15, 1926

Hillyer v. Commissioner Docket No. 9569. United States Board of Tax Appeals 4 B.T.A. 824 ; 1926 BTA LEXIS 2192 ; September 15, 1926 , Decided *2192 J. A. Isaacson, 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.

Baker v. Commissioner

17 B.T.A. 733 · United States Board of Tax Appeals · Sep 30, 1929

Flint v. Stone-Tracey Co., 220 U. S. 107 ; Von Baumback v. Sargent Land Co., 242 U. S. 503 ; Edwards v. Chile Copper Co., 270 U. S. 452 . … Beviewed by the Board. Judgment will be entered under Rule 50. Smith dissents.

McMillan Metal Co. v. Commissioner

2 B.T.A. 797 · United States Board of Tax Appeals · Oct 5, 1925

McMillan Metal Co. v. Commissioner Docket No. 3841. United States Board of Tax Appeals 2 B.T.A. 797 ; 1925 BTA LEXIS 2268 ; October 5, 1925 , Decided Submitted July 8, 1925 . *2268 Reasonableness of salaries determined. … McMillan 1,200 The board of directors also passed a resolution *2271 providing for an additional payment to each officer of 10 per cent of the net profits of the company.

Schneider v. Commissioner

4 B.T.A. 817 · United States Board of Tax Appeals · Sep 15, 1926

Schneider v. Commissioner Docket No. 5347. United States Board of Tax Appeals 4 B.T.A. 817 ; 1926 BTA LEXIS 2181 ; September 15, 1926 , Decided *2181 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.

Columbia River Paper Mills v. Commissioner

43 B.T.A. 104 · United States Board of Tax Appeals · Dec 18, 1940

COLUMBIA RIVER PAPER MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Columbia River Paper Mills v. Commissioner Docket No. 97938. … Counsel have not cited any published ruling by the respondent or any Board or court decision that is strictly in point.

Schaefer v. Commissioner

4 B.T.A. 816 · United States Board of Tax Appeals · Sep 15, 1926

Schaefer v. Commissioner Docket No. 5346. United States Board of Tax Appeals 4 B.T.A. 816 ; 1926 BTA LEXIS 2179 ; September 15, 1926 , Decided *2179 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.