Case law

Champion-International Co. v. Commissioner

1 B.T.A. 551 · United States Board of Tax Appeals · Jan 31, 1925

Champion-International Co. v. Commissioner Docket No. 1263. … United States Board of Tax Appeals 1 B.T.A. 551 ; 1925 BTA LEXIS 2912 ; January 31, 1925 , decided Submitted January 24, 1925 . *2912 Oliver Wellington, C.P.A., for the taxpayer. J. A. Adams, Esq. (Nelson T.

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.

Ledbetter Mfg. Co. v. Commissioner

12 B.T.A. 145 · United States Board of Tax Appeals · May 25, 1928

LEDBETTER MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ledbetter Mfg. Co. v. Commissioner Docket Nos. 9194, 10621. … The record contains insufficient facts to enable the Board to determine that the loss was incurred and properly accrued on petitioner's books during 1918.

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.

Kerr v. Commissioner

4 B.T.A. 829 · United States Board of Tax Appeals · Sep 15, 1926

Kerr v. Commissioner Docket No. 3673. United States Board of Tax Appeals 4 B.T.A. 829 ; 1926 BTA LEXIS 2199 ; September 15, 1926 , Decided *2199 Harry Schwartz, Esq., for the petitioner. A. … LITTLETON: The decision of the question involved in this proceeding is governed by the opinion of the court in *2200 , and the decision of the Board in the . Judgment for the Commissioner.

Royal Packing Co. v. Commissioner

13 B.T.A. 773 · United States Board of Tax Appeals · Oct 4, 1928

ROYAL PACKING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Royal Packing Co. v. Commissioner Docket No. 3962. … Reviewed by the Board. Judgment will be entered for respondent.

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

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.

Rosenberg v. Commissioner

10 B.T.A. 601 · United States Board of Tax Appeals · Feb 8, 1928

The court appeared unqualifiedly to have approved the proposition expressed in Bruce v. Bruce, supra, and Ennis v. Smith, supra, that the place of residence is prima facie the domicile of a person. … It referred to the statement of Weston, Chief Justice, in Greene v.

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.

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.

Markle v. Commissioner

10 B.T.A. 763 · United States Board of Tax Appeals · Feb 15, 1928

Markle v. Commissioner Docket Nos. 3799, 3858, 6208, 17646, 17698, 17780, 17907. United States Board of Tax Appeals 10 B.T.A. 763 ; 1928 BTA LEXIS 4033 ; February 15, 1928 , Promulgated *4033 1. … (Signed) BROWN BROTHERS & CO. EDWARD ROBERTS.

Lindlahr Sanitarium, Inc. v. Commissioner

4 B.T.A. 1245 · United States Board of Tax Appeals · Sep 30, 1926

Lindlahr Sanitarium, Inc. v. Commissioner Docket No. 1619. … of $65,700. *1250 Under the circumstances, we are disposed to give full credence to the valuation placed upon these properties by the Chicago Real Estate Board.

Porter v. Commissioner

34 B.T.A. 798 · United States Board of Tax Appeals · Jul 14, 1936

Botany Worsted Mills v. United States, 278 U. S. 282 . In our opinion the petitioners have failed to establish that their claim is worthless. … The Board’s decision was affirmed by the Circuit Court of Appeals for the Sixth Circuit. In Jeptha H. Wade, Jr., et al., 21 B. T.

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.

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.

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 .

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 .

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.

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.