Case law

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.

San Angelo Tel. Co. v. Commissioner

6 B.T.A. 1189 · United States Board of Tax Appeals · Apr 30, 1927

SAN ANGELO TELEPHONE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. San Angelo Tel. Co. v. Commissioner Docket No. 8265. … United States Board of Tax Appeals 6 B.T.A. 1189 ; 1927 BTA LEXIS 3312 ; April 30, 1927 , Promulgated *3312 The Board will not pass on whether one feature which might enter into petitioner's computation of depreciation has

Ordway v. Commissioner

2 B.T.A. 428 · United States Board of Tax Appeals · Sep 7, 1925

Ordway v. Commissioner Docket No. 1113. United States Board of Tax Appeals 2 B.T.A. 428 ; 1925 BTA LEXIS 2404 ; September 7, 1925 , Decided Submitted March 23, 1925 . *2404 W. F. Gibbs, Esq., for the Commissioner. … The matter was submitted upon the pleadings, from which the Board makes the following FINDINGS OF FACT. The taxpayer is an officer of the United States Army.

Mack v. Commissioner

45 B.T.A. 602 · United States Board of Tax Appeals · Nov 6, 1941

In support of his contention, petitioner cites, among other cases, Liberty Baking Co. v. Heiner, 37 Fed. (2d) 703; Industrial Cotton Mills Co., 43 B. T. A. 107; Rhodes v. … As was said in Noel v.

Suburban Transport System v. Commissioner

29 B.T.A. 1106 · United States Board of Tax Appeals · Feb 14, 1934

SUBURBAN TRANSPORTATION SYSTEM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Suburban Transport System v. Commissioner Docket Nos. 62384, 68633, 72387. … These services were performed pursuant to bids made by petitioner *1424 to boards of directors of the school districts, and acceptance thereof by such boards.

Farmers Coop. Creamery v. Commissioner

21 B.T.A. 265 · United States Board of Tax Appeals · Nov 11, 1930

In applying this section the Board has been called- on many times to determine whether a given percentage constituted “substantially all.” … Reviewed by the Board. Judgment will be entered v/nder Bule. 50.

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.

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.

Belmont Iron Works v. Commissioner

6 B.T.A. 722 · United States Board of Tax Appeals · Apr 6, 1927

BELMONT IRON WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Belmont Iron Works v. Commissioner Docket No. 10454. … United States Board of Tax Appeals 6 B.T.A. 722 ; 1927 BTA LEXIS 3420 ; April 6, 1927 , Promulgated *3420 Lawrence A. Baker, Esq., for the petitioner. L. C. Mitchell, Esq., for the respondent.

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.

M. S. C. Holding Corp. v. Commissioner

7 B.T.A. 216 · United States Board of Tax Appeals · Jun 8, 1927

HOLDING CORPORATION, AND AFFILIATED CORPORATIONS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. 960 PARK AVENUE CO., INC.; 115 INCORPORATED; 907 FIFTH AVENUE CO., INC.; C.C. … CORPORATION; AND 550 PARK AVENUE CORPORATION, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. M. S. C. Holding Corp. v. Commissioner Docket Nos. 4620, 6978.

Montana Nat'l Bank v. Commissioner

12 B.T.A. 22 · United States Board of Tax Appeals · May 18, 1928

MONTANA NATIONAL BANK OF BILLINGS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Montana Nat'l Bank v. Commissioner Docket No. 4710. … Whether or not it became worthless thereafter is not before the Board and we express no opinion on that question. See also, ; ; ; ; .

Kamp v. Commissioner

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

Kamp v. Commissioner Docket No. 7245. United States Board of Tax Appeals 4 B.T.A. 813 ; 1926 BTA LEXIS 2175 ; September 15, 1926 , Decided *2175 A. Kamp 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.

Seller v. Commissioner

4 B.T.A. 811 · United States Board of Tax Appeals · Sep 15, 1926

Seller v. Commissioner Docket No. 6191. United States Board of Tax Appeals 4 B.T.A. 811 ; 1926 BTA LEXIS 2171 ; September 15, 1926 , Decided *2171 J. C. Altman, Esq., and Richard S. Goldman 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.

Johnson v. Commissioner

4 B.T.A. 819 · United States Board of Tax Appeals · Sep 15, 1926

Johnson v. Commissioner Docket No. 1826. United States Board of Tax Appeals 4 B.T.A. 819 ; 1926 BTA LEXIS 2185 ; September 15, 1926 , Decided *2185 Lloyd M. Robbins, 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.

Hallock v. Commissioner

34 B.T.A. 575 · United States Board of Tax Appeals · May 19, 1936

Helvering v. St. Louis Union Trust Co., supra; Becker v. St. Louis Union Trust Co., 296 U. S. 48 , and cases cited. … S. 93 , affirming the decision of the Court of Appeals for the District of Columbia (75 Fed. (2d) 245) which affirmed the decision of this Board in 28 B. T. A. 165, and White v. Poor, 296 U. S. 98 . In Helvering v.

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.

Pulfer v. Commissioner

43 B.T.A. 677 · United States Board of Tax Appeals · Feb 19, 1941

Van Fossan : The Board has no jurisdiction of the year 1936, as to which respondent determined an overassessment. Cornelius Cotton Mills, 4 B. T. A. 255. … Agar v. Orda, 144 Misc. 149 ; 258 N. Y. S. 274; affd., 264 N. Y. 248 ; 190 N. E. 479 . See Francis S. Appleby, 31 B. T. A. 533. In Ruml v.

Brevoort Hotel Co. v. Commissioner

1 B.T.A. 269 · United States Board of Tax Appeals · Dec 31, 1924

Brevoort Hotel Co. v. Commissioner Docket No. 539. United States Board of Tax Appeals 1 B.T.A. 269 ; 1924 BTA LEXIS 191 ; December 31, 1924 , decided Submitted December 19, 1924 . *191 E. … Hartson, Solicitor of Internal Revenue) for the Commissioner. *270 This appeal was presented on the pleadings from which the Board makes the following FINDINGS OF FACT. 1.

Hipple Printing Co. v. Commissioner

2 B.T.A. 12 · United States Board of Tax Appeals · Jun 9, 1925

Hipple Printing Co. v. Commissioner Docket No. 949. United States Board of Tax Appeals 2 B.T.A. 12 ; 1925 BTA LEXIS 2588 ; June 9, 1925 , Decided Submitted May 12, 1925 . *2588 J. E. Hipple for the taxpayer. John D.