Case law

A. S. Siracusa Sons, Inc. v. Commissioner

23 B.T.A. 53 · United States Board of Tax Appeals · May 5, 1931

A. 801; Alameda Investment Co. v. McLaughlin, 33 Fed. (2d) 120; Lucas v. St. Louis National Baseball Club, 42 Fed. (2d) 984; certiorari denied, 282 U. S. 883 . … See also Fidelity National Bank & Trust Co. v. Commissioner, 39 Fed. (2d) 58, and Sweets Co. of America v. Commissioner, 40 Fed. (2d) 436.

Central Teresa Sugar Co. v. Commissioner

14 B.T.A. 270 · United States Board of Tax Appeals · Nov 15, 1928

See Martindale v. Brock. 41 Md. 571 . *280 In Stone v. … Reviewed by the Board. Judgment will be entered under Rule 50.

Inter-Urban Constr. Co. v. Commissioner

4 B.T.A. 1030 · United States Board of Tax Appeals · Sep 25, 1926

Co. v. Commissioner Docket No. 4387. United States Board of Tax Appeals 4 B.T.A. 1030 ; 1926 BTA LEXIS 2098 ; September 25, 1926 , Decided *2098 William D. Riter, Esq., and T. Ellis Allison, Esq., for the petitioner. P. … Orem was continued as manager of the company at his old salary, his services to be discontinued at the pleasure of the Board."

Kilby Car & Foundry Co. v. Commissioner

4 B.T.A. 1294 · United States Board of Tax Appeals · Sep 30, 1926

KILBY CAR & FOUNDRY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kilby Car & Foundry Co. v. Commissioner Docket No. 6931. … by the decisions of the Board in the , and .

Champion Paper & Fibre Co. v. Glander

48 Ohio Law. Abs. 129 · United States Board of Tax Appeals · Jan 23, 1947

See Home Insurance Company v New York, 134 U. … See Willys-Overland Motors, Inc. v Evatt, 141 Oh St 402.

Feldhusen v. Commissioner

4 B.T.A. 823 · United States Board of Tax Appeals · Sep 15, 1926

Feldhusen v. Commissioner Docket No. 2480. United States Board of Tax Appeals 4 B.T.A. 823 ; 1926 BTA LEXIS 2190 ; September 15, 1926 , Decided *2190 Henry Feldhusen 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.

Klyman v. Commissioner

4 B.T.A. 832 · United States Board of Tax Appeals · Sep 15, 1926

Klyman v. Commissioner Docket No. 6753. United States Board of Tax Appeals 4 B.T.A. 832 ; 1926 BTA LEXIS 2203 ; September 15, 1926 , Decided *2203 Frank G. Butts, Esq., for the petitioner. A. … LITTLETON: The facts in this proceeding are the same as those before the Board in the , in which it was held that a wife in California was entitled to file a separate return of her separate earnings.

Merrill v. Commissioner

31 B.T.A. 530 · United States Board of Tax Appeals · Nov 7, 1934

MERRILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Merrill v. Commissioner Docket No. 61722. … Reviewed by the Board. Decision will be entered under Rule 50.

L. S. Donaldson Co. v. Commissioner

12 B.T.A. 271 · United States Board of Tax Appeals · Jun 1, 1928

Eidman v. Martinez, 184 U. S. 578 ; Shwab v. Doyle, 258 U. S. 529 . … Reviewed by the Board. Judgment will he entered wider Rule 50.

Donaldson Iron Co. v. Commissioner

9 B.T.A. 1081 · United States Board of Tax Appeals · Jan 7, 1928

La Belle Iron Works v. United States, 256 U. S. 377 . Simply stated, the amount to be restored is original capital cost less actual depreciation to the beginning of the taxable year. … Confronted with the decisions of the Board in Rockford Malleable Iron Works, 2 B. T. A. 817; Tibby-Brawner Glass Co., 2 B. T. A. 918, and others, and guided by Paducah Water Co., 5 B. T.

Domhoff & Joyce Co. v. Commissioner

17 B.T.A. 1015 · United States Board of Tax Appeals · Oct 18, 1929

DOMHOFF & JOYCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Domhoff & Joyce Co. v. Commissioner Docket No. 20732. … The minutes of the meeting of the board of directors on that date showed the following: Mr.

Freeland Cattle Co. v. Commissioner

8 B.T.A. 1236 · United States Board of Tax Appeals · Nov 5, 1927

FREELAND CATTLE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Freeland Cattle Co. v. Commissioner Docket No. 9518. … Reviewed by the Board. Judgment will be entered for the petitioner on 15 days' notice, under Rule 50.

National Tank & Export Co. v. Commissioner

3 B.T.A. 1217 · United States Board of Tax Appeals · Apr 16, 1926

National Tank & Export Co. v. Commissioner Docket No. 3274. … Under similar statements of fact the Board *2447 has held in the , and , that the Board is without jurisdiction to consider and determine appeals, and, in accordance with the views of the Board as set forth in the cases just

Banfield v. Commissioner

1 B.T.A. 665 · United States Board of Tax Appeals · Feb 28, 1925

Banfield v. Commissioner Docket No. 1304. United States Board of Tax Appeals 1 B.T.A. 665 ; 1925 BTA LEXIS 2830 ; February 28, 1925 , decided Submitted February 17, 1925 . *2830 Mr. … From the pleadings, testimony, and documentary evidence presented the Board makes the following FINDINGS OF FACT.

Crosby-Chicago v. Commissioner

14 B.T.A. 19 · United States Board of Tax Appeals · Nov 6, 1928

A. 966, and Fuller & Smith v. Routzahn, 23 Fed. (2d) 959. Reviewed by the Board. Judgment will be entered for the petitioner.

Wing v. Commissioner

17 B.T.A. 1028 · United States Board of Tax Appeals · Oct 22, 1929

A. 1232, where the same question here involved was raised, we quoted the court in Gillespie v. Bcecher, 94 Mich. 374 ; 54 N. W. 167 , that: “The Married Woman’s Act was passed for the protection of married women. … Reviewed by the Board. Judgment wUl be entered for the petitioner. SteRNi-iageN, AruNdell, and Murdock dissent.

In re Exemption of Real Property by Lincoln Memorial Hospital, Inc.

13 Ohio Misc. 227 · United States Board of Tax Appeals · Jun 8, 1967

See the 3rd and 4th branches of the syllabus in the case of The Wehrle Foundation v. Evatt, Tax Commr., 141 Ohio St. 467 , which read as follows: “3. … Cleveland Osteopathic Hospital v. Zangerle, 153 Ohio St. 222 , reads as follows in paragraphs 2 and 3 of the syllabus : “2.

R. A. Patout & Co. v. Commissioner

10 B.T.A. 1357 · United States Board of Tax Appeals · Mar 14, 1928

The Supreme Court of the United States in the case of Hellmich v. Hellman, 276 U. … Reviewed by the Board. In the proceeding of R. A. Patout c& Go., judgment will he entered for the respondent. In the proceeding of Mr. a/nd Mrs. R. A. Patout, the deficiency as to Mr. R. A.

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.

Ferguson v. Commissioner

1 B.T.A. 1055 · United States Board of Tax Appeals · Apr 27, 1925

Ferguson v. Commissioner Docket No. 1557. United States Board of Tax Appeals 1 B.T.A. 1055 ; 1925 BTA LEXIS 2688 ; April 27, 1925 , decided Submitted March 30, 1925 . *2688 Robert A. … Final determination of the Board will be settled on fifteen days' notice under Rule 50.