Case law

John A. Nelson Co. v. Commissioner

24 B.T.A. 1031 · United States Board of Tax Appeals · Nov 30, 1931

Those once determined by the Board, the “ redetermination ” *1037 of the deficiency and the settlement follow under Rule 50 of the Board’s rules of practice, which rule, among other things, is intended to and does provide … Brown, 14 B. T. A. 609; Wallace Huntington, 15 B. T. A. 851; M. A. Milan, 16 B. T. A. 1112; Charles F. Meagher, 20 B. T. A. 68; Lucius H. Elmer, 22 B. T. A. 224; and Virginia Beach Golf Course Annex Corporation, 23 B.

Mathews v. Commissioner

13 B.T.A. 1133 · United States Board of Tax Appeals · Oct 18, 1928

Co. v. Bond, 240 U. S. 449, 456 , 36 S. Ct. 403 , 60 L. Ed. 735; Standard Oil Co. v. Anderson, 212 U. S. 215, 227 , 29 S. Ct. 252 , 53 L. Ed. 480 . And see Casement v. Brown, 148 U. S. 615 , 13 S. Ct. 672 , 37 L. … Byers v. Commissioner, 8 B. T. A. 1191; Appeal of P. Frank Durkin, 4 B. T. A. 743; and Louisville, Evansville & St. Louis R. R. Co. v. Wilson, 138 U. S. 501 . Reviewed by the Board.

Osborn v. Commissioner

22 B.T.A. 935 · United States Board of Tax Appeals · Mar 30, 1931

Word v. Thompson, 22 How. 330, 334 ; 16 L. Ed. 249 ; Meehan v. Valentine, 145 U. S. 611 ; 12 Sup. Ct. 972; 36 L. Ed. 835 ; Keismetter v. … Reviewed by the Board. Decision will be entered under Rule 50.

Kaspare Cohn Co. v. Commissioner

35 B.T.A. 646 · United States Board of Tax Appeals · Mar 11, 1937

Kaspare Cohn Co. v. Commissioner Docket Nos. 53696, 58428. United States Board of Tax Appeals 35 B.T.A. 646 ; 1937 BTA LEXIS 851 ; March 11, 1937 , Promulgated *851 1. … (Ontario) Ltd. v. The King, supra.

Dixon v. Commissioner

25 B.T.A. 1093 · United States Board of Tax Appeals · Apr 8, 1932

DIXON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dixon v. Commissioner Docket No. 43453. … United States Board of Tax Appeals 25 B.T.A. 1093 ; 1932 BTA LEXIS 1428 ; April 8, 1932 , Promulgated *1428 Charles L. Brown, Esq., for the petitioner. R. N. McMillan, Esq., for the respondent. LANSDON *1093 OPINION.

Palmetto Coal Co. v. Commissioner

11 B.T.A. 154 · United States Board of Tax Appeals · Mar 23, 1928

Brown & Co., 9 B. T. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50.

Malloy v. Commissioner

28 B.T.A. 716 · United States Board of Tax Appeals · Jul 19, 1933

To the same effect are Elliott v. Hawley, 34 Wash. 585 ; 76 Pac. 93 ; In re Brown's Estate, 124 Wash. 273 ; 214 Pac. 10 ; and Merrick v. Appenzeller, 115 Wash. 181 ; 196 Pac. 629 . … See Commissioner v. Burke, 62 Fed. (2d) 7, which overruled the decision of the Board in 22 B.T.A. 337 . It therefore appears to us in the first place that Mr. and Mrs.

Bon Ami Co. v. Commissioner

39 B.T.A. 825 · United States Board of Tax Appeals · Apr 25, 1939

Brown, 1 B. T. A. 446; Mead Cycle Co., 10 B. T. A. 887. Obviously, subsection (a), standing alone, would not allow the present taxpayer any credit, since this petitioner did not pay the taxes to the foreign country. … Burnet v. Chicago Portrait Co., 285 U. S. 1 .

Hill v. Commissioner

25 B.T.A. 362 · United States Board of Tax Appeals · Jan 25, 1932

GORDON HILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NEIL E. LARKIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANK A. MACHUGH, PETITIONER, v. … Larkin, Esq., and Fred Brown, Esq., for the petitioners. John D. Kiley, Esq., for the respondent. LANSDON *362 OPINION.

Charles P. Limbert Co. v. Commissioner

9 B.T.A. 1390 · United States Board of Tax Appeals · Jan 18, 1928

In the decision of the case of La Belle Iron Works v. United States, 250 U. S. 377, Mr. … Brown, et al., 6 B. T. A. 895. Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50. MáRQuette, Smith, and Aeundell dissent.

Ogden v. Commissioner

24 B.T.A. 1239 · United States Board of Tax Appeals · Dec 22, 1931

Brown, 22 B. T. A. 581, United States v. Weitzel, supra. … Metcalf & Eddy v. Mitchell, supra; Flint v. Stone Tracy Co., 220 U. S. 107; Blair v. Matthews, supra. Reviewed by the Board. Judgment will he entered wider Rule 50. LaNSdoN and Smith dissent.

Merrill Silk Co. v. Commissioner

26 B.T.A. 80 · United States Board of Tax Appeals · May 12, 1932

A. 1189, wherein it is held that the burden is upon petitioner to prove all the elements necessary for the Board to determine a reasonable allowance for depreciation. … A. 399; affirmed in Cramer & King v. Commissioner, 41 Fed. (2d) 24. The case of J. G. Curtis Leather Co., 13 B. T. A. 1259, cited by petitioner is not in point.

Charles P. Limbert Co. v. Commissioner

9 B.T.A. 1390 · United States Board of Tax Appeals · Jan 18, 1928

In the decision of the case of La Belle Iron Works v. United States, 250 U. S. 377, Mr. … Brown, et al., 6 B. T. A. 895. Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50. MáRQuette, Smith, and Aeundell dissent.

Cummings v. Commissioner

28 B.T.A. 1045 · United States Board of Tax Appeals · Aug 11, 1933

See Berizzi Brothers Co., 16 B.T.A. 1307 ; Brown Agency, Inc., 21 B.T.A. 1111 . … The petitioners in their brief cite Curran v.

Stratton Grocery Co. v. Commissioner

8 B.T.A. 317 · United States Board of Tax Appeals · Sep 27, 1927

Again in the case of Sawilowsky v. … In Washburn v.

Rogers v. Commissioner

16 B.T.A. 368 · United States Board of Tax Appeals · May 2, 1929

As we said in Brown & Ives, 2 B. T. A. 936, this is a situation beyond our control. … Reviewed by the Board. Judgment will Toe entered for the respondent.

Newark Morning Ledger Co. v. Commissioner

39 B.T.A. 654 · United States Board of Tax Appeals · Mar 28, 1939

The Board upheld the validity of the waiver, saying : In the instant case L. A. … Aiken v. Burnet, 282 U. S. 277 , 51 S. Ct. 148 , 75 L. Ed. -; Brown v. Burnet, 282 U. S. 283 , 51 S. Ct. 140 , 75 L. Ed. -; Burnet v. Railway Equipment Co., 282 U. S. 295 , 51 S. Ct. 137 , 75 L.

Kleeson Co. v. Commissioner

6 B.T.A. 1153 · United States Board of Tax Appeals · Apr 30, 1927

Kaufman-Straus Co. v. Lucas, 12 Fed. (2d) 774; Appeal of Atlantic Carton Corporation, 2 B. T. A. 380; Appeal of General Equipment Co., 2 B. T. A. 804; Appeal of Automatic Fire Protection Co., 3 B. T. … Browning, 6 B. T. A. 914, we allowed a deduction for the exhaustion of intangibles paid in without cost, or at a nominal cost of $1, on the basis of their proved value at the date acquired by the corporation.

Ward M. Canaday, Inc. v. Commissioner

29 B.T.A. 355 · United States Board of Tax Appeals · Nov 15, 1933

Hellmich v. Hellman, 276 U.S. 233 . … Brown, Executrix, 26 B.T.A. 901 ; Rudolph Boehringer, 29 B.T.A. 8 .

McGuire v. Commissioner

32 B.T.A. 1075 · United States Board of Tax Appeals · Aug 2, 1935

See Commissioner v. Brown, supra; Commissioner v. Babson, supra; Commissioner v. Cordingley, supra. … Commissioner v. Brown, supra. See also Hyman v. Helvering, supra.