Case law

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.

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.

Garden v. Commissioner

16 B.T.A. 592 · United States Board of Tax Appeals · May 20, 1929

GARDEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Garden v. Commissioner Docket No. 15926. United States Board of Tax Appeals 16 B.T.A. 592 ; 1929 BTA LEXIS 2553 ; May 20, 1929 , Promulgated *2553 1. … said board: Shares A.

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.

Effron v. Commissioner

25 B.T.A. 853 · United States Board of Tax Appeals · Mar 14, 1932

Weiss v. Wiener, 279 U. S. 333 . In Stephenson v. … In Rawson v. Brown, 104 Ohio St. 537 ; 136 N. E. 209 , the court decided that a perpetual leasehold with privilege of purchase is subject to partition. The option clause in the lease agreement in the Rawson v.

Roth v. Commissioner

17 B.T.A. 1330 · United States Board of Tax Appeals · Nov 8, 1929

ROTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Roth v. Commissioner Docket No. 26563. United States Board of Tax Appeals 17 B.T.A. 1330 ; 1929 BTA LEXIS 2138 ; November 8, 1929 , Promulgated *2138 1. … The Board decided in his favor, but, on appeal the Circuit Court of Appeals for the Ninth Circuit, reversed the decision of this Board and decided against the taxpayer. .

Craven v. Commissioner

21 B.T.A. 78 · United States Board of Tax Appeals · Oct 24, 1930

CRAVEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Craven v. Commissioner Docket No. 29876. … In cases before the Board the presumption of correctness is accorded the respondent's determination. The burden of proof of error is on the petitioner.

Davis v. Commissioner

4 B.T.A. 1203 · United States Board of Tax Appeals · Sep 30, 1926

DAVIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Davis v. Commissioner Docket No. 1956. … In view of the Board's position in the , and for the reasons therein stated, the determination of the Commissioner must be affirmed. Judgment for the Commissioner.

Parrett v. Commissioner

4 B.T.A. 833 · United States Board of Tax Appeals · Sep 15, 1926

Parrett v. Commissioner Docket No. 6766. United States Board of Tax Appeals 4 B.T.A. 833 ; 1926 BTA LEXIS 2204 ; September 15, 1926 , Decided *2204 O. S. Parrett pro se. A. Calder Mackay, Esq., for the Commissioner. … LITTLETON: The decision of the issue in this proceeding is governed by the decision of the Board in the *2205 , in which it was held that a wife in California is permitted under the revenue statute to file a separate return

Quaker Maid, Inc. v. Commissioner

10 B.T.A. 301 · United States Board of Tax Appeals · Jan 27, 1928

QUAKER MAID, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Quaker Maid, Inc. v. Commissioner Docket No. 11421. … United States Board of Tax Appeals 10 B.T.A. 301 ; 1928 BTA LEXIS 4140 ; January 27, 1928 , Promulgated *4140 Attilla Cox, Esq., and E. J. Wells, Esq., for the petitioner. M. N. Fisher, Esq., for the respondent.

Kavanaugh v. Commissioner

6 B.T.A. 298 · United States Board of Tax Appeals · Feb 24, 1927

KAVANAUGH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kavanaugh v. Commissioner Docket No. 9781. … United States Board of Tax Appeals 6 B.T.A. 298 ; 1927 BTA LEXIS 3549 ; February 24, 1927 , Promulgated *3549 Mary E. Kavanaugh pro se. W. F. Gibbs, Esq., for the respondent.

Porterfield v. Commissioner

4 B.T.A. 809 · United States Board of Tax Appeals · Sep 15, 1926

Porterfield v. Commissioner Docket No. 7195. United States Board of Tax Appeals 4 B.T.A. 809 ; 1926 BTA LEXIS 2168 ; September 15, 1926 , Decided *2168 W. H. Porterfield 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.

Progress Paper Co. v. Commissioner

20 B.T.A. 234 · United States Board of Tax Appeals · Jul 15, 1930

MaRquette: This Board in a number of cases has held that under circumstances such as we have here the forgiveness or cancellation of a debt, in whole or in part, by a creditor does not result in income to the debtor. … See also Bowers v. Kerbaugh Empire Co., 271 U. S. 170 ; United States v. Oregon-Washington Co. (C. C. A., 2d Cir.), 251 Fed. 211 ; Independent Brewery Co., 4 B. T. A. 870; and New Orleans, Texas & Mexico Ry. Co., 6 B.

Osage S.S. Co. v. Commissioner

3 B.T.A. 141 · United States Board of Tax Appeals · Nov 24, 1925

Co. v. Commissioner Docket No. 3396. … The vessel was acquired from the Shipping Board and had been operated for about 12 months.

American Trust Co. v. Commissioner

20 B.T.A. 666 · United States Board of Tax Appeals · Sep 4, 1930

OLCOVICH), EXECUTORS, ESTATE OF JOSEPH OLCOVICH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Trust Co. v. Commissioner Docket No. 32581. … United States Board of Tax Appeals 20 B.T.A. 666 ; 1930 BTA LEXIS 2065 ; September 4, 1930 , Promulgated *2065 Jake W. Rodie, Esq., and Charles A. Christian, Esq., for the petitioner. Frank T.

Thomas v. Commissioner

44 B.T.A. 735 · United States Board of Tax Appeals · Jun 17, 1941

THOMAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Thomas v. Commissioner Docket No. 100874. … The Board said in , that the doctrine of constructive receipt should not be applied lightly.

Woodard v. Commissioner

2 B.T.A. 432 · United States Board of Tax Appeals · Sep 7, 1925

Woodard v. Commissioner Docket No. 1760. United States Board of Tax Appeals 2 B.T.A. 432 ; 1925 BTA LEXIS 2407 ; September 7, 1925 , Decided Submitted June 1, 1925 . *2407 Morris D. Kopple, Esq., for the taxpayer. … The facts are presented by the pleadings from which the Board makes the following FINDINGS OF FACT. The taxpayer's business address is Santa Rosa, N. Mex.

Hughes v. Commissioner

44 B.T.A. 1196 · United States Board of Tax Appeals · Aug 8, 1941

Since the decision in the Hallock case, the courts *1203 and the Board, in at least four cases, have held just the opposite. Commissioner v. Flanders, 111 Fed. (2d) 117 (C. C. A., 2d Cir.).; Commissioner v. … I think the Board should follow May v. Heiner, supra, and Hassett v. Welch, supra. Aruxdell, Smith, and Black agree with this dissent.

American Bag Co. v. Commissioner

16 B.T.A. 774 · United States Board of Tax Appeals · May 28, 1929

AMERICAN BAG CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Bag Co. v. Commissioner Docket No. 10398. … Reviewed by the Board. Order of dismissal will be entered accordingly.