Case law

Radin v. Commissioner

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

Radin v. Commissioner Docket No. 7246. United States Board of Tax Appeals 4 B.T.A. 808 ; 1926 BTA LEXIS 2167 ; September 15, 1926 , Decided *2167 H. Radin 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 of the . Judgment for the Commissioner.

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.

Howard Sheep Co. v. Commissioner

1 B.T.A. 966 · United States Board of Tax Appeals · Apr 7, 1925

Howard Sheep Co. v. Commissioner Docket No. 1128. … The taxpayer represented the *2738 facts to the Commissioner as it represents them to this 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.

Welsh Packing Co. v. Commissioner

9 B.T.A. 1169 · United States Board of Tax Appeals · Jan 11, 1928

WELSH PACKING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Welsh Packing Co. v. Commissioner Docket No. 5199. … United States Board of Tax Appeals 9 B.T.A. 1169 ; 1928 BTA LEXIS 4288 ; January 11, 1928 , Promulgated *4288 1.

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.

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.

Wallace v. Commissioner

27 B.T.A. 902 · United States Board of Tax Appeals · Mar 11, 1933

These per curiam decisions affirm the Board’s decisions reported at 9 B. T. A. 96; 13 B. T. A. 423; and 14 B. T. A. 108, respectively. … Reviewed by the Board. Judgment will be entered for the petitioner.

Jackson v. Commissioner

32 B.T.A. 470 · United States Board of Tax Appeals · Apr 23, 1935

Packer v. Clemson, supra. … To similar effect, in principle, is Fidelity & Columbia Trust Co. v. Lucas, 52 Fed. (2d) 298; reversed on other grounds at 66 Fed. (2d) 116. Cf. Edward T. Blair, 31 B. T. A. 1192. Reviewed by the Board.

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

Coatesville Boiler Works v. Commissioner

9 B.T.A. 1242 · United States Board of Tax Appeals · Jan 1, 1928

COATESVILLE BOILER WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. COATESVILLE BOILER WORKS, PETITIONER, v. COMMISSIONER OF Coatesville Boiler Works v. … Please advise me promptly, by the Secretary of your Board, after that meeting, what action was taken by your Board upon this communication.

Saenger v. Commissioner

28 B.T.A. 377 · United States Board of Tax Appeals · Jun 15, 1933

SAENGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. D. SAENGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Saenger v. Commissioner Docket Nos. 65334, 69400. … Saenger, Chairman of the Board E. V. Richards, President and L. M.

Slattery v. Commissioner

9 B.T.A. 1123 · United States Board of Tax Appeals · Jan 10, 1928

Reviewed by the Board. Judgment will be entered on 15 days’ notice, v/nder Rule 50.

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 .

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.

Fish v. Commissioner

42 B.T.A. 260 · United States Board of Tax Appeals · Jun 28, 1940

Corning v. Commissioner, 104 Fed. (2d) 329; John Edward Rovensky, 37 B. T. A. 702. … Reviewed by the Board. 1 See p. 1448 for dissenting opinion.

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.

Hanby v. Commissioner

26 B.T.A. 670 · United States Board of Tax Appeals · Jul 19, 1932

HANBY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hanby v. Commissioner Docket No. 30009. … Reviewed by the Board. Judgment will be entered for the respondent.

North American Oil & Refining Co. v. Commissioner

1 B.T.A. 409 · United States Board of Tax Appeals · Jan 28, 1925

North American Oil & Refining Co. v. Commissioner Docket No. 380. United States Board of Tax Appeals 1 B.T.A. 409 ; 1925 BTA LEXIS 2933 ; January 28, 1925 , decided Submitted January 15, 1925 . *2933 Hubert L. … At the hearing of the above-entitled appeal, the Board granted the motion of counsel for the Commissioner for leave to file an amended answer.