Case law

Williams v. Commissioner

4 B.T.A. 813 · United States Board of Tax Appeals · Sep 15, 1926

Williams v. Commissioner Docket No. 8173. United States Board of Tax Appeals 4 B.T.A. 813 ; 1926 BTA LEXIS 2174 ; September 15, 1926 , Decided *2174 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.

Cohen v. Commissioner

1 B.T.A. 592 · United States Board of Tax Appeals · Feb 13, 1925

Cohen v. Commissioner Docket No. 1437. … United States Board of Tax Appeals 1 B.T.A. 592 ; 1925 BTA LEXIS 2870 ; February 13, 1925 , decided Submitted February 2, 1925 . *2870 The deficiency is determined in accordance with stipulation filed by counsel.

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.

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.

American Gas & Elec. Sec. Corp. v. Commissioner

33 B.T.A. 245 · United States Board of Tax Appeals · Oct 22, 1935

A. 762, the Board held, in a case very similar to this, that a consolidated return was improper. That decision has been reversed by the Second Circuit in Corner Broadway-Maiden Lane, Inc. v. … On this point compare the latter part of the court’s opinion in Corner Broadway-Maiden Lane, Inc. v. Commissioner, supra.

Alston v. Commissioner

4 B.T.A. 1159 · United States Board of Tax Appeals · Sep 28, 1926

Sullivan, 7 Ga. 144 -148; and O'Barr v. Alexander & Trammell, 37 Ga. 195 . In Lilly v. … This Board has had occasion to pass upon this question in numerous decisions. In Appeal of Pan-American Hide Co., 1 B. T.

Lowrance v. Commissioner

23 B.T.A. 1055 · United States Board of Tax Appeals · Jul 6, 1931

O'DELL, GUARDIAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lowrance v. Commissioner Docket No. 27773. … Under this state of facts, it is held that the Board has no jurisdiction to entertain the appeal and the proceeding will be dismissed for lack of jurisdiction. Cf. . Reviewed by the Board.

Tanner Oil Co. v. Commissioner

20 B.T.A. 794 · United States Board of Tax Appeals · Sep 12, 1930

See Cooper v. United States, 9 Fed. (2d) 216; Harry W. Dubiske, 17 B. T. A. 853; Ernest Miller, 15 B. T. A. 811; and Chas. F. Long, 12 B. T. A. 488. ¡Reviewed by the Board. Decision will, be entered for the respondent.

Landon v. Commissioner

16 B.T.A. 907 · United States Board of Tax Appeals · Jun 4, 1929

In Noel v. Parrott, 15 Fed. (2d) 669 (certiorari denied, 273 U. … Not having been informed as to the authority for the payment, we do not know whether the»expenditure was made pursuant to a resolution of the corporation’s board of directors or stockholders, or an order of one or more of

Pettit v. Commissioner

14 B.T.A. 1253 · United States Board of Tax Appeals · Jan 14, 1929

PETTIT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pettit v. Commissioner Docket No. 23314. … United States Board of Tax Appeals 14 B.T.A. 1253 ; 1929 BTA LEXIS 2967 ; January 14, 1929 , Promulgated *2967 T. J. Leahy, Esq., for the petitioner. Shelby S. Faulkner, Esq., for the respondent.

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.

Gibb Instrument Co. v. Commissioner

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

Gibb Instrument Co. v. Commissioner Docket No. 70. … Therefore, there is nothing before the Board upon which to base findings of facts. DECISION. The taxpayer has failed to present evidence to prove the allegations of its petition.

Erie Coca Cola Bottling Co. v. Commissioner

1 B.T.A. 531 · United States Board of Tax Appeals · Jan 31, 1925

Erie Coca Cola Bottling Co. v. Commissioner Docket No. 456. … We have already held that this Board has such jurisdiction. .

Mulholland v. Commissioner

16 B.T.A. 1331 · United States Board of Tax Appeals · Jul 16, 1929

Petitioner relies upon Shearer v. Anderson, 16 Fed. (2d) 995, and W. S. Bronson, 9 B. T. A. 1008. Those cases are not authority for the claim here made. … A. 1129, the facts were similar to those in this proceeding and in deciding that petitioner was not entitled to the deduction claimed, the Board said: It seems to us that the section of the statute above quoted only allows

Hirschmann v. Commissioner

1 B.T.A. 748 · United States Board of Tax Appeals · Mar 16, 1925

Hirschmann v. Commissioner Docket No. 685. … Counsel for the Commissioner and the taxpayer filed a stipulation with the Board whereby it is agreed that a deficiency of $376.84 exists. DECISION.

Kimball v. Commissioner

8 B.T.A. 475 · United States Board of Tax Appeals · Oct 4, 1927

D. 496 ; Kinney v. Newbold, 115 Iowa 145 ; 88 N. … See also Osgood v. Breed, 17 Mass. 356 . The law is well settled that an advancement creates no debt to the person making it and in all its features and in its very nature is distinguishable from a debt. Dawson v.

Kline v. Commissioner

1 B.T.A. 102 · United States Board of Tax Appeals · Nov 28, 1924

Kline v. Commissioner Docket No. 282. … The Commissioner has pleaded in bar of such relief from this Board that the Commissioner alone has authority to grant such an application.

R. D. Fleming Co. v. Commissioner

1 B.T.A. 997 · United States Board of Tax Appeals · Apr 13, 1925

Fleming Co. v. Commissioner Docket No. 736. United States Board of Tax Appeals 1 B.T.A. 997 ; 1925 BTA LEXIS 2717 ; April 13, 1925 , decided Submitted March 31, 1925 . *2717 Newell W. Ellison, Esq., for the taxpayer. … From the peladings and from the statement made by counsel for the Commissioner at the hearing the Board makes the following FINDINGS OF FACT.

Wilson Syndicate Trust v. Commissioner

14 B.T.A. 508 · United States Board of Tax Appeals · Nov 30, 1928

But arriving at that conclusion, does not solve the problem presented to the Board. In the case of Burk-Waggoner Oil Association v. Hopkins, 269 U. … See also Hecht v. Malley, 265 U. S. 144 .