Case law

Alexandria Gravel Co. v. Commissioner

35 B.T.A. 323 · United States Board of Tax Appeals · Jan 21, 1937

Of the cases cited in the above mentioned decision of this Board, that of Oscanyan v. Arms Co., 103 U. … Crocker v. United States, 240 U. S. 74 .

Schoonmaker v. Commissioner

39 B.T.A. 496 · United States Board of Tax Appeals · Feb 24, 1939

Black : The precise issue raised by petitioner’s assignment of error (a) has not, so far as we are advised, been passed upon by the Board or the courts. The Commissioner has ruled upon the question in I. … A. 408; Safe Deposit & Trust Co. of Baltimore v. United States, 64 Ct. Cls. 697. See also Paul and Mertens, vol. 2, sec. 14.06; First National Bank of Kulm, 4 B. T. A. 317; and Nichols v. United States, 64 Ct. Cls. 241.

Richardson v. Commissioner

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

Richardson v. Commissioner Docket No. 6236. United States Board of Tax Appeals 4 B.T.A. 816 ; 1926 BTA LEXIS 2180 ; September 15, 1926 , Decided *2180 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.

Metropolitan Ice Co. v. Commissioner

32 B.T.A. 588 · United States Board of Tax Appeals · May 10, 1935

Nelson v. Commissioner, 75 Fed. (2d) 696, affirming 28 B. T. A. 529. As we view the transaction, however, it is unnecessary to determine whether a statutory reorganization was affected. … West Texas Refining & Development Co. v. Commissioner, 68 Fed. (2d) 77; Charles Hall, 31 B. T. A. 125; Spang, Chalfant & Co., 31 B. T. A. 121. Reviewed by the Board. Decision will he entered wider Rule 50.

Rolfe v. Commissioner

16 B.T.A. 519 · United States Board of Tax Appeals · May 13, 1929

In the recent case of Frances Brawner, Executrix, v. … Reviewed by the Board. Decision will be made pursuant to Bule 50.

Belt Railway Co. v. Commissioner

9 B.T.A. 304 · United States Board of Tax Appeals · Nov 25, 1927

The Board said: In order that an item may be accrued, however, a liability must actually be incurred in the taxable year. Schuster & Co. v. Williams, 283 Fed. 115 . … See also Weiner v. Weiss, 17 Fed. (2d) 650; 6 Am. Fed. Tax Rep. 6527, to the same effect. These decisions are directly in point with the case we are now considering.

Hyman v. Commissioner

36 B.T.A. 202 · United States Board of Tax Appeals · Jun 22, 1937

Gordon filed a separate petition with this Board, Docket No. 81081. The deficiency set forth in the deficiency notice *208 arises out of an increase in the income of William S. … Cole v. Commissioner, 81 Fed. (2d) 485; Frank W. Darling, 34 B. T. A. 1062.

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.

McDonald v. Commissioner

18 B.T.A. 800 · United States Board of Tax Appeals · Jan 14, 1930

A. 570; United States v. Board, 14 Fed. (2d) 459. There is no question but that each petitioner received in liquidation of the Mabel Coal Co. the amounts set forth in our findings of fact. … Reviewed by the Board. Judgment will be. entered under Rule SO.

Young v. Commissioner

4 B.T.A. 808 · United States Board of Tax Appeals · Sep 15, 1926

Young v. Commissioner Docket No. 6445. United States Board of Tax Appeals 4 B.T.A. 808 ; 1926 BTA LEXIS 2166 ; September 15, 1926 , Decided *2166 Garnett Young 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.

Keller v. Commissioner

2 B.T.A. 494 · United States Board of Tax Appeals · Sep 8, 1925

Keller v. Commissioner Docket No. 291. United States Board of Tax Appeals 2 B.T.A. 494 ; 1925 BTA LEXIS 2359 ; September 8, 1925 , Decided Submitted June 22, 1925 . *2359 Harry F. Sullivan, Esq., for the taxpayer. … From the stipulation presented by counsel at the hearing the Board makes the following *495 FINDINGS OF FACT. 1. The taxpayer in 1920 was a resident of San Francisco, Calif. 2.

Musser v. Commissioner

1 B.T.A. 278 · United States Board of Tax Appeals · Jan 8, 1925

Musser v. Commissioner Docket No. 441. United States Board of Tax Appeals 1 B.T.A. 278 ; 1925 BTA LEXIS 2981 ; January 8, 1925 , decided Submitted December 9, 1924 . *2981 Petition dismissed as premature. Mr. R. A. … At the hearing of this appeal the taxpayer did not appear before the Board and no evidence was submitted.

Corbin v. Commissioner

39 B.T.A. 1163 · United States Board of Tax Appeals · May 31, 1939

AUSTIN CORBIN, 2D, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KATHARINE I. CORBIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Corbin v. Commissioner Docket Nos. 93974, 93975. … A certified copy of this resolution has been received by our Board of Directors.

United Motor Co. v. Commissioner

12 B.T.A. 743 · United States Board of Tax Appeals · Jun 21, 1928

UNITED MOTOR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. United Motor Co. v. Commissioner Docket No. 12744. … Moore, who also constituted the board of directors.

Robinson v. Commissioner

6 B.T.A. 822 · United States Board of Tax Appeals · Apr 13, 1927

ROBINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Robinson v. Commissioner Docket No. 8800. … United States Board of Tax Appeals 6 B.T.A. 822 ; 1927 BTA LEXIS 3405 ; April 13, 1927 , Promulgated *3405 Walter W. McVay, Esq., for the petitioner. George G. Witter, Esq., for the respondent.

American Feature Film Co. v. Commissioner

11 B.T.A. 1271 · United States Board of Tax Appeals · May 10, 1928

AMERICAN FEATURE FILM CO., AND METRO PICTURES CORPORATION OF NEW ENGLAND, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Feature Film Co. v. Commissioner Docket No. 4437. … and the date of final decision by said Board.

Case v. Commissioner

34 B.T.A. 1229 · United States Board of Tax Appeals · Oct 28, 1936

Commissioner v. Harlan, 80 Fed. (2d) 660, held immune the pay of an attorney of the Golden Gate Bridge & Highway District at San Francisco, Thus the question might be regarded as fairly well closed for this Board. … Reviewed by the Board. Judgment will be entered for the 'petitioners. Mellott dissents.

John Morrell & Co. v. Commissioner

14 B.T.A. 569 · United States Board of Tax Appeals · Dec 5, 1928

(A MAINE CORPORATION), JOHN MORRELL & CO, (A DELAWARE CORPORATION), KITTERY REALTY CO., YORKSHIRE CREAMERY CO., AND OTTUMWA SERUM CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. John Morrell & Co. v. … United States Board of Tax Appeals 14 B.T.A. 569 ; 1928 BTA LEXIS 2959 ; December 5, 1928 , Promulgated *2959 Where corporations are affiliated, whether on the basis of the ownership or control of stock of one or more corporations

Sachs v. Commissioner

6 B.T.A. 68 · United States Board of Tax Appeals · Feb 4, 1927

SACHS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sachs v. Commissioner Docket No. 7561. United States Board of Tax Appeals 6 B.T.A. 68 ; 1927 BTA LEXIS 3614 ; February 4, 1927 , Promulgated *3614 1. … The Board can not determine from the evidence whether or not the petitioner sustained a deductible loss in 1921 on the sale of the property mentioned.

Blair v. Commissioner

31 B.T.A. 1192 · United States Board of Tax Appeals · Jan 31, 1935

V. Whitcome, v. Guy T. Helvering, * * * " We are not able to distinguish the two cases. In Hubbell v. Helvering, supra, the Circuit Court of Appeals for the Eighth Circuit reversed the decision of the Board in F. C. … The Board’s decision was based upon the case of Commissioner v. Freuler, 62 Fed. (2d) 733, which was reversed by the Supreme Court in Freuler v.