Case law

Wolverine Petroleum Corp. v. Commissioner

29 B.T.A. 1236 · United States Board of Tax Appeals · Feb 27, 1934

. * * * In Dubinsky v. Becker (U.S.Dist.Ct., E. Dist. … Reviewed by the Board. Decision will be entered for the respondent.

Richmond Light & R. Co. v. Commissioner

4 B.T.A. 91 · United States Board of Tax Appeals · Apr 23, 1926

Co. v. Commissioner Docket No. 5060. … The taxpayer contended that the invested capital should also be adjusted in accordance with the opinion of the Board in the *2384 .

United Business Corp. v. Commissioner

33 B.T.A. 83 · United States Board of Tax Appeals · Sep 25, 1935

UNITED BUSINESS CORPORATION OF AMERICA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. United Business Corp. v. Commissioner Docket No. 32742. … Reviewed by the Board. Decision will be entered for the respondent. Footnotes 1. SEC. 220.

West Virginia-Pittsburgh Coal Co. v. Commissioner

24 B.T.A. 234 · United States Board of Tax Appeals · Sep 30, 1931

This issue is decided in favor of the petitioner, upon the authority of United States v. Roden Coal Co., 39 Fed. (2d) 425; Marsh Fork Coal Co. v. Lucas, 42 Fed. (2d) 83; Commissioner of Internal Revenue v. … A. 442; Arizona Commercial Mining Co. v. Casey, 32 Fed. (2d) 388.

Bert v. Commissioner

34 B.T.A. 805 · United States Board of Tax Appeals · Jul 15, 1936

Hecht v. Malley, 265 U. S. 144 ; Morrissey v. Commissioner, supra. … Reviewed by the Board. Judgment will be entered for the respondent.

District & Sec. Trust Co. v. Commissioner

20 B.T.A. 136 · United States Board of Tax Appeals · Jun 25, 1930

See Fisher v. Provin, 25 Mich. 347 ; Vinton v. Beamer, 55 Mich. 559 , 22 N. W. 40 ; Speier v. Opfer, 73 Mich. 35 , 40 N. W. 909 , 2 L. R. A. 345, 16 Am. St. Rep. 556 ; Naylor v. Minock, 96 Mich. 182 , 55 N. … Reviewed by the Board. Judgment will be entered for the respondent.

Continental Illinois Bank & Trust Co. v. Commissioner

29 B.T.A. 945 · United States Board of Tax Appeals · Jan 30, 1934

Burnet v. Guggenheim, 288 U.S. 280 . … Ithaca Trust Co. v. United States, 279 U.S. 151 .

Chadbourne & Moore v. Commissioner

16 B.T.A. 961 · United States Board of Tax Appeals · Jun 10, 1929

CHADBOURNE & MOORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chadbourne & Moore v. Commissioner Docket No. 17066. … United States Board of Tax Appeals 16 B.T.A. 961 ; 1929 BTA LEXIS 2478 ; June 10, 1929 , Promulgated *2478 1.

Lehn v. Commissioner

4 B.T.A. 825 · United States Board of Tax Appeals · Sep 15, 1926

Lehn v. Commissioner Docket No. 9472. United States Board of Tax Appeals 4 B.T.A. 825 ; 1926 BTA LEXIS 2193 ; September 15, 1926 , Decided *2193 M. L. McLaren, C.P.A., 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 *2194 . Judgment for the Commissioner.

Langer v. Commissioner

2 B.T.A. 11 · United States Board of Tax Appeals · Jun 9, 1925

Langer v. Commissioner Docket No. 1492. United States Board of Tax Appeals 2 B.T.A. 11 ; 1925 BTA LEXIS 2587 ; June 9, 1925 , Decided Submitted May 11, 1925 . *2587 William Langer, Esq., pro se. W. … 1913, value of the above stock was $17,000, and that, when this value is deducted from the sales price and the correct tax computed for the year 1921, the correct amount of the deficiency will be $1,461.34, upon which the Board

Hemphill v. Commissioner

25 B.T.A. 1351 · United States Board of Tax Appeals · Apr 29, 1932

CLIFFORD HEMPHILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JANSEN NOYES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES E. GARDNER, PETITIONER, v. … STRONG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. STANTON GRIFFIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WALTER S. MARVIN, PETITIONER, v.

Thompson v. Commissioner

21 B.T.A. 568 · United States Board of Tax Appeals · Dec 4, 1930

In affirming the conviction of Thompson and Forbes, the Circuit Court of Appeals, speaking thorugh Judge Evans, as reported in Thompson v. … A. 641, and the cases therein cited, the Board has- heretofore had before it facts similar to those involved in this proceeding, and it has consistently held that where, as in this case, a taxpayer incurs an expense in the

White v. Commissioner

21 B.T.A. 500 · United States Board of Tax Appeals · Nov 29, 1930

Also, see Rea v. Heiner, 6 Fed. (2d) 389; Flannery v. Willcuts, 25 Fed. (2d) 951; Meyer v. United Stales, 60 Ct. Cls. 474. … Reviewed by the Board. Judgment will be entered under Rule 50. LáNsdoN and Trussell dissent.

Merrell v. Commissioner

33 B.T.A. 1151 · United States Board of Tax Appeals · Feb 20, 1936

The petitioner, citing a number of Board and court cases, contends for a basis of $800 per share. … Eeviewed by the Board. Decision will be entered under Rule 50. Leech dissents.

Washington R. & E. Co. v. Commissioner

40 B.T.A. 1249 · United States Board of Tax Appeals · Dec 22, 1939

Holmes, J., in Klein v. Board of Tax Supervisors, 282 U. S. 19 , at page 22. We think, however, that the principal case relied on by respondent, Bandes v. Commissioner, 69 Fed. (2d) 812 (C. C. … Reviewed by the Board. Decision will be entered wader Rule 50. Akt. 579.

Dean v. Commissioner

1 B.T.A. 27 · United States Board of Tax Appeals · Oct 24, 1924

Dean v. Commissioner Docket No. 88. United States Board of Tax Appeals 1 B.T.A. 27 ; 1924 BTA LEXIS 275 ; October 24, 1924 , decided Submitted October 17, 1924 . *275 Francis Dean, Esq., for the taxpayer. Robert A. … From the allegations of the petition, admitted by the Commissioner, the Board makes the following FINDINGS OF FACT. Mrs. Charles F. Dean is the executrix of the estate of Charles F. Dean, deceased.

Wheeler v. Commissioner

16 B.T.A. 96 · United States Board of Tax Appeals · Apr 22, 1929

Russell v. United States, 278 U. S. 181 . … The repeal of section 1106(a) by section 612 of the Revenue Act of 1928 did not revive the liability. *98 United States v. John Barth Co. (C. C. A.), 27 Fed. (2d) 782; Dobbins v.

Crystal Paper Co. v. Commissioner

2 B.T.A. 596 · United States Board of Tax Appeals · Sep 9, 1925

Crystal Paper Co. v. Commissioner Docket No. 622. … At a meeting of the board of directors of the taxpayer company, held May 1, 1922, a resolution was passed by the board authorizing an entry upon the books of the taxpayer company as of December 31, 1921, writing off these

Greylock Mills v. Commissioner

9 B.T.A. 1281 · United States Board of Tax Appeals · Jan 14, 1928

GREYLOCK MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Greylock Mills v. Commissioner Docket No. 11926. … Board may determine whether there has been an overpayment.

Sturgeon v. Commissioner

25 B.T.A. 368 · United States Board of Tax Appeals · Jan 26, 1932

This Board has held that the significant tests to be applied in determining whether an alleged trust is a trust, or an association taxable as a corporation, are whether (1) the beneficiaries of the alleged trust have voluntarily … Gardiner v. United States, 49 Fed. (2d) 992; Lansdowne Realty Trust v. Commissioner, 50 Fed. (2d) 56; Zenith Real Estate Trust v. Commissioner, 54 Fed. (2d) 29.