Case law

Voorsanger v. Commissioner

4 B.T.A. 812 · United States Board of Tax Appeals · Sep 15, 1926

Voorsanger v. Commissioner Docket No. 5821. United States Board of Tax Appeals 4 B.T.A. 812 ; 1926 BTA LEXIS 2172 ; September 15, 1926 , Decided *2172 Richard S. Goldman, 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.

Battle v. Commissioner

1 B.T.A. 1167 · United States Board of Tax Appeals · May 21, 1925

Appeal of LALU V. BATTLE. Battle v. Commissioner Docket No. 1853. United States Board of Tax Appeals 1 B.T.A. 1167 ; 1925 BTA LEXIS 2624 ; May 21, 1925 , decided Submitted April 16, 1925 . *2624 W. H. … The taxpayer offered no evidence, and from the admissions in the pleadings and the documentary evidence offered on behalf of the Commissioner the Board makes the following FINDINGS OF FACT. The taxpayer, Lalu V.

Terminal R.R. Ass'n. v. Commissioner

33 B.T.A. 906 · United States Board of Tax Appeals · Jan 14, 1936

The Commissioner is the moving party on the single issue left for decision by the Board. … Beviewed by the Board. Decision unit Toe entered under Rule 50.

Reynard Corp. v. Commissioner

30 B.T.A. 451 · United States Board of Tax Appeals · Apr 20, 1934

Brauer et al., Executors, 6 B.T.A. 579 ; Hayner v. United States, 62 Ct. Cls. 189; Livingston v. United Stales, 67 Ct. … Reviewed by the Board. Judgment will be entered under Rule 50.

First Utah Sav. Bank v. Commissioner

17 B.T.A. 804 · United States Board of Tax Appeals · Oct 8, 1929

FIRST UTAH SAVINGS BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. First Utah Sav. Bank v. Commissioner Docket No. 25478. … Reviewed by the Board. Judgment will be entered for the respondent.

J. G. Ball Co. v. Commissioner

5 B.T.A. 882 · United States Board of Tax Appeals · Dec 21, 1926

BALL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. G. Ball Co. v. Commissioner Docket No. 6459. … United States Board of Tax Appeals 5 B.T.A. 882 ; 1926 BTA LEXIS 2746 ; December 21, 1926 , Promulgated *2746 J. W. Bailey, Esq., for the petitioner. W. F. Gibbs, Esq., for the respondent.

Thomson v. Commissioner

40 B.T.A. 60 · United States Board of Tax Appeals · Jun 7, 1939

The Board adopts as its findings of fact the stipulation filed by the parties. … A. 49; Commonwealth Federal Savings Bank v. Lucas, 41 Fed. (2d) 111; Kitselman v. Commissioner, 89 Fed. (2d) 458; certiorari denied, 302 U. S. 709 ; Pacific National Bank of Seattle v. Commissioner, 91 Fed. (2d) 103.

Jones v. Commissioner

17 B.T.A. 1213 · United States Board of Tax Appeals · Nov 4, 1929

The courts and this Board have held that good will is not such a wasting asset as may be the proper subject of deductions for depreciation or obsolescence. Red Wing Malting Co. v. … A case holding to the contrary is Haberle Crystal Springs Brewing Co. v. Clarke, 30 Fed. (2d) 219, certiorari granted, 279 U. S. 832 .

Aransas Compress Co. v. Commissioner

8 B.T.A. 155 · United States Board of Tax Appeals · Sep 22, 1927

In Edwards v. Cuba Railroad Co., 268 U. S. 628 , the Supreme Court had a similar situation before it and determined that no income was received by the beneficiary of a Government subsidy. … A. 155, the Board considered at some length a somewhat similar situation and there reached the conclusion that no taxable income was received. This case is governed by those cited. Reviewed by the Board.

Munger v. Commissioner

16 B.T.A. 168 · United States Board of Tax Appeals · Apr 24, 1929

In support of this contention, respondent cites Baltzell v. Mitchell, 3 Fed. (2d) 428; Whitcomb v. Blair, 25 Fed. (2d) 528, and Arthur H. Fleming et al., 6 B. T. A. 900. … Reviewed by the Board. Judgment will be entered under Rule 50. Teammell dissents.

Vath v. Commissioner

41 B.T.A. 487 · United States Board of Tax Appeals · Feb 29, 1940

VATH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Vath v. Commissioner Docket No. 95888. … It matters not that a proceeding before the Board may not be predicated on an overassessment. There is no way by which the Board can, as requested by counsel, take jurisdiction of the estate of Frances L.

Strauss v. Commissioner

35 B.T.A. 673 · United States Board of Tax Appeals · Mar 12, 1937

See also Consoer, Older & Quinlan, Inc. v. Commissioner (C. C. A., 7th Cir.), 85 Fed. (2d) 461, affirming the Board’s memorandum opinion. In Joseph Milton Howe, 19 B. T. … Reviewed by the Board. Judgment will be entered under Rule 50.

Duggan v. Commissioner

18 B.T.A. 608 · United States Board of Tax Appeals · Jan 6, 1930

E. 449 ; Synnott v. Cummings, 116 Fed. 40 ; Gilman C. & S. R. R. Co. v. Kelley, 77 Ill. 426 ; Ogden v. Murray, 39 N. Y. 202 ; Bliss v. Matterson, 45 N. Y. 22 . … Ransom v. City of Burlington, 111 Ia. 77 ; 82 N. W. 427 ; Mitchell v. Board of Commissioners of Leavenworth County, Kansas, 91 U. S. 206 ; Shotwell v. Moore, 129 U. S. 590 .

Churchill v. Commissioner

1 B.T.A. 168 · United States Board of Tax Appeals · Dec 11, 1924

Churchill v. Commissioner Docket No. 166. … The Board, therefore, must find the value to have been equal to their face value.

Graves v. Commissioner

4 B.T.A. 805 · United States Board of Tax Appeals · Sep 15, 1926

Graves v. Commissioner Docket No. 6493. United States Board of Tax Appeals 4 B.T.A. 805 ; 1926 BTA LEXIS 2161 ; September 15, 1926 , Decided *2161 George M. Thompson, 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.

Reading Hardware Co. v. Commissioner

7 B.T.A. 337 · United States Board of Tax Appeals · Jun 15, 1927

See United States v. Phellis, 257 U. S. 156 ; Rockefeller v. United States, 257 U. S. 176 ; and Cullinan v. Walker, 262 U. S. 134 . In Appeal of Regal Shoe Co., 1 B. T. … In LaBelle Iron Works v. United States, 256 U.

Davis v. Commissioner

6 B.T.A. 1267 · United States Board of Tax Appeals · May 10, 1927

DAVIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Davis v. Commissioner Docket No. 9436. … The Commissioner did not wholly acquiresce in the Board's decision and now claims an additional tax for 1922 and prior years in the amount of $12,390.43.

Fippin v. Commissioner

2 B.T.A. 350 · United States Board of Tax Appeals · Jul 14, 1925

Fippin v. Commissioner Docket No. 980. … But this Board cannot make findings of fact in definite amounts upon intimations.

Temte-Johnson Co. v. Commissioner

10 B.T.A. 287 · United States Board of Tax Appeals · Jan 27, 1928

TEMTE-JOHNSON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Temte-Johnson Co. v. Commissioner Docket No. 12695. … While it is not clear whether a formal meeting of the board of directors was held for the purpose of dividing the profits of the business, it is clear that the action of H. G.

Moore & Evans v. Commissioner

24 B.T.A. 45 · United States Board of Tax Appeals · Sep 17, 1931

Trammell: We think that this case is controlled by the case of Lucas v. Ox Fibre Brush Co., 281 U. S. 115 . … Corporations, vol. 4, p. 3425; Flechner v. Bank of United States, 8 Wheat. 338 ; In re Grocers’ Baking Co., 266 Fed. 900 .