Case law

Munising Motor Co. v. Commissioner

1 B.T.A. 286 · United States Board of Tax Appeals · Jan 13, 1925

Munising Motor Co. v. Commissioner Docket No. 430. … United States Board of Tax Appeals 1 B.T.A. 286 ; 1925 BTA LEXIS 2964 ; January 13, 1925 , decided Submitted December 11, 1924 . *2964 The taxpayer is not entitled to deduct depreciation on used cars that constituted a part

Lowell Cotton Mills v. Commissioner

1 B.T.A. 303 · United States Board of Tax Appeals · Jan 13, 1925

Lowell Cotton Mills v. Commissioner Docket No. 453. … The only other evidence before the Board is a copy of the letter of December 1, 1923, also offered by the Commissioner.

Hutton v. Commissioner

21 B.T.A. 101 · United States Board of Tax Appeals · Oct 28, 1930

HUTTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hutton v. Commissioner Docket No. 21615. … Purity Ice Cream & Dairy Co. v. Adams Express Co., 187 N.W. 296 ; Schallert v. Boggs, 204 S.W. 1061 ; Gilmore v. Modern Brotherhood of America, 171 S.W. 629 ; Kelly v. Jackson, 6 Peters, 622 ; Bailey v.

Spalding v. Commissioner

35 B.T.A. 132 · United States Board of Tax Appeals · Dec 4, 1936

TurneR: The first issue raised by the petitioner has previously been considered by the Board, in Bankline Oil Co., 33 B. T. A. 910. In that case, as in this, the petitioner relied on Burnet v. … In Palmer v. Bender, 287 U.

Van Etten v. Commissioner

8 B.T.A. 611 · United States Board of Tax Appeals · Oct 8, 1927

Reviewed by the Board. Decision will be entered on 15 days' notice, v/nder Bule 50.

Rub-No-More Co. v. Commissioner

1 B.T.A. 228 · United States Board of Tax Appeals · Dec 23, 1924

Rub-No-More Co. v. Commissioner Docket No. 57. … This principle has been established by the Board in the *207 , and followed in the .

Reliance Mfg. Co. v. Commissioner

7 B.T.A. 583 · United States Board of Tax Appeals · Jun 28, 1927

Tkussell: The Board has jurisdiction of this proceeding under the provisions of section 283(f) of the Revenue Act of 1926. See Appeal of William A. Slater Mills, Inc., 5 B. T. … In the case of United States v.

May v. Commissioner

1 B.T.A. 962 · United States Board of Tax Appeals · Apr 7, 1925

May v. Commissioner Docket No. 1555. United States Board of Tax Appeals 1 B.T.A. 962 ; 1925 BTA LEXIS 2734 ; April 7, 1925 , decided Submitted March 25, 1925 . *2734 DeWitt T. Ware, C.P.A., for the taxpayer. B. H. … From the pleadings and the stipulations filed at the hearing on March 25, 1925, the Board makes the following. FINDINGS OF FACT. 1. The taxpayer is an individual whose present address is 233 Broadway, New York, N.Y.

Capitol Park Hotel Corp. v. Commissioner

5 B.T.A. 1160 · United States Board of Tax Appeals · Jan 25, 1927

CAPITOL PARK HOTEL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Capitol Park Hotel Corp. v. Commissioner Docket No. 7705. … United States Board of Tax Appeals 5 B.T.A. 1160 ; 1927 BTA LEXIS 3660 ; January 25, 1927 , Promulgated *3660 Ferdinand Tannenbaum, Esq., for the petitioner. Robert A. Littleton, Esq., for the respondent.

Weir v. Commissioner

47 B.T.A. 974 · United States Board of Tax Appeals · Nov 10, 1942

Certiorari has been denied and the Board’s decision therein has become final. … We there relied on Helvering v. Leonard, 310 U. S. 80 , which lays down the above principle.

Wagner v. Commissioner

4 B.T.A. 822 · United States Board of Tax Appeals · Sep 15, 1926

Wagner v. Commissioner Docket No. 1924. United States Board of Tax Appeals 4 B.T.A. 822 ; 1926 BTA LEXIS 2189 ; September 15, 1926 , Decided *2189 E. C. Wagner 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.

Haggarty v. Commissioner

4 B.T.A. 806 · United States Board of Tax Appeals · Sep 15, 1926

Haggarty v. Commissioner Docket No. 7512. United States Board of Tax Appeals 4 B.T.A. 806 ; 1926 BTA LEXIS 2163 ; September 15, 1926 , Decided *2163 Frank G. Butts, 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.

Porter v. Commissioner

42 B.T.A. 681 · United States Board of Tax Appeals · Sep 5, 1940

PORTER, TRUSTEES, IDENTIFIED UNDER THE TRADE NAME PORTER PROPERTY TRUSTEES, LTD., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Porter v. Commissioner Docket No. 95762. … Swanson v. Commissioner, 296 U.S. 362 ; Helvering v. Combs, 296 U.S. 365 ; Helvering v. Coleman-Gilbert Associates, 296 U.S. 369 , all decided on the same day as Morrissey's case.

Allegheny Amusement Co. v. Commissioner

37 B.T.A. 12 · United States Board of Tax Appeals · Jan 7, 1938

Henrietta Mills, Inc. v. Commissioner, 52 Fed. (2d) 931. It is very evident that petitioner, acting through its officers, considered these payments as rental *17 income. … As the Board said in the case of M. Rea Gano, 19 B. T.

Wittschen v. Commissioner

25 B.T.A. 46 · United States Board of Tax Appeals · Dec 31, 1931

WITTSCHEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wittschen v. Commissioner Docket No. 39633. … In People v. Reclamation Dist.

Wilson v. Commissioner

42 B.T.A. 1260 · United States Board of Tax Appeals · Nov 22, 1940

—Helvering v. … S. 331 , and Helvering v. Wood, 309 U. S. 344 .

Barnes v. Commissioner

21 B.T.A. 690 · United States Board of Tax Appeals · Dec 15, 1930

The Supreme Court in Kornhauser v. … Reviewed by the Board. Decision will be entered for the respondent. LaNSdoN and Teussell dissent.

Kueffer v. Commissioner

4 B.T.A. 815 · United States Board of Tax Appeals · Sep 15, 1926

Kueffer v. Commissioner Docket No. 6164. United States Board of Tax Appeals 4 B.T.A. 815 ; 1926 BTA LEXIS 2178 ; September 15, 1926 , Decided *2178 E. H. Kueffer 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.

Wade v. Commissioner

40 B.T.A. 328 · United States Board of Tax Appeals · Jul 27, 1939

PERCY WADE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wade v. Commissioner Docket No. 95138. … Reviewed by the Board. Decision will be entered for the respondent.

Blue Limestone Co. v. Commissioner

22 B.T.A. 206 · United States Board of Tax Appeals · Feb 18, 1931

Ice Service Co. v. Commissioner, 30 Fed. (2d) 230; Commissioner v. Hirsch & Co., 30 Fed. (2d) 646; Goldstein Bros. Amusement Co. v. White, 33 Fed. (2d) 787; American Auto Trimming Co. v. Lucas, 37 Fed. (2d) 801. … Reviewed by the Board. Decision mil ~be entered pursucmt to Rule 50.