Case law

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.

Ross v. Commissioner

29 B.T.A. 227 · United States Board of Tax Appeals · Oct 31, 1933

See Stelson v. … Reviewed by the Board. Decision will be entered under Rule 50. Trammell and Adams dissent.

American Rolling Mill Co. v. Evatt

45 Ohio Law. Abs. 281 · United States Board of Tax Appeals · Jan 17, 1946

Trust Co. v Louisville, 245 U. S. 54, 59 , 62 L. ed. 145, L.R.A. 1918C. 124, 38 Sup. Ct. Rep. 40).” *284 In the case of Newark Fire Insurance Company v State Board of Tax Appeals, 307 U. S. 313 , 83 L. … BOARD OF TAX APPEALS

Corona Coal & Coke Co. v. Commissioner

11 B.T.A. 240 · United States Board of Tax Appeals · Mar 27, 1928

In the case of Beam v. … In the case of United States v.

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.

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.

Eagle Dye Works v. Commissioner

1 B.T.A. 638 · United States Board of Tax Appeals · Feb 27, 1925

Eagle Dye Works v. Commissioner Docket No. 621. … The motion to dismiss the appeal as to the year 1920 upon the ground that the Board is without jurisdiction to consider that year must be overruled.

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.

Alexander Reid & Co. v. Commissioner

2 B.T.A. 425 · United States Board of Tax Appeals · Sep 7, 1925

Alexander Reid & Co. v. Commissioner Docket No. 1940. United States Board of Tax Appeals 2 B.T.A. 425 ; 1925 BTA LEXIS 2402 ; September 7, 1925 , Decided Submitted May 13, 1925 . *2402 A. C. … On reference to the Board, ARUNDELL took no part in the consideration.

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.

Liberty Service Corp. v. Commissioner

28 B.T.A. 1067 · United States Board of Tax Appeals · Aug 15, 1933

Brillen v. State of Wisconsin, 240 U.S. 625 ; Isham v. United States, 17 Wall. 496 . There is no suggestion of fraud here. … Reviewed by the Board. Decision-will be entered for respondent. TRAMMELL dissents.

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

Pomeroy v. Commissioner

4 B.T.A. 826 · United States Board of Tax Appeals · Sep 15, 1926

Pomeroy v. Commissioner Docket No. 7415. United States Board of Tax Appeals 4 B.T.A. 826 ; 1926 BTA LEXIS 2196 ; September 15, 1926 , Decided *2196 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.

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.

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.

Bernuth Lembcke Co. v. Commissioner

1 B.T.A. 1051 · United States Board of Tax Appeals · Apr 27, 1925

Bernuth Lembcke Co. v. Commissioner Docket No. 849. United States Board of Tax Appeals 1 B.T.A. 1051 ; 1925 BTA LEXIS 2686 ; April 27, 1925 , decided Submitted March 24, 1925 . *2686 1. … The following is taken from the minute book of meetings of the board of directors of the corporation: Minutes of a meeting of the Board of Directors held at the office of the company 171 Madison Avenue, City of New York,

Hengstler v. Commissioner

4 B.T.A. 818 · United States Board of Tax Appeals · Sep 15, 1926

Hengstler v. Commissioner Docket No. 6710. United States Board of Tax Appeals 4 B.T.A. 818 ; 1926 BTA LEXIS 2183 ; September 15, 1926 , Decided *2183 Louis T. Hengstler pro se. 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.

Small v. Commissioner

16 B.T.A. 658 · United States Board of Tax Appeals · May 24, 1929

SMALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Small v. Commissioner Docket No. 27976. … However, the petitioner, having appealed to this Board under that section, is precluded from questioning its constitutionality. .

Sansome v. Commissioner

22 B.T.A. 1171 · United States Board of Tax Appeals · Apr 10, 1931

SANSOME, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sansome v. Commissioner Docket No. 26032. … On September 20, 1922, the Board of directors of the Poidebard Silk Products Corporation passed the following resolution: RESOLVED, that it is the consensus of the Board of Directors that the business should be wound up,

Costanzo v. Commissioner

16 B.T.A. 1294 · United States Board of Tax Appeals · Jun 29, 1929

The question is also governed by Russell v. United States, 278 U. S. 181 . … Section 280(d) of the Revenue Act of 1926 suspends the running of the period of assessment against transferees until the decision of the Board becomes final, and for 60 days thereafter.