Case law

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.

Heinickle v. Commissioner

20 B.T.A. 155 · United States Board of Tax Appeals · Jun 25, 1930

A. 143; affd., Mi tchel v. Bowers, 9 Fed. (2d) 414; 15 Fed. (2d) 287; certiorari denied, 273 U. S. 759 . See Lucas v. Earl, 281 U. S. 111 . We consider Estate of John Barnes, Jr., 7 B. T. … Reviewed by the Board. Judgment will be entered for the respondent. Maequette, Smith, and Stersihagen concur in the result only.

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

Sampson v. Commissioner

1 B.T.A. 73 · United States Board of Tax Appeals · Nov 18, 1924

Sampson v. Commissioner Docket No. 204. … Upon the evidence of record and from the oral testimony given, the Board makes the following FINDINGS OF FACT.

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.

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.

Excelsior Printing Co. v. Commissioner

16 B.T.A. 886 · United States Board of Tax Appeals · Jun 4, 1929

This doctrine is sustained by Martin v. Quinn, 37 Cal. 55 ; Gray v. Herman, 75 Wis. 453 , 44 N. W. 248 ; Cain v. Bryant, 12 Heisk. 45 ; Leavitt v. Horrow, 6 Ohio St. 71 ; Webster v. Wyser, 1 Stew. (Ala.) 184; Harvey v. … Reviewed by the Board. Judgment will be entered for the respondent. MillikeN concurs in the result. Smith, Phillips, and Güeen dissent.

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.

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.

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.

Consolidated Inv. Co. v. Commissioner

13 B.T.A. 1252 · United States Board of Tax Appeals · Oct 26, 1928

CONSOLIDATED INVESTMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Consolidated Inv. Co. v. Commissioner Docket No. 13603. … This same question was in issue before the Board in , for the years 1918 and 1920.

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

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.

Hower & Seaman, Inc. v. Commissioner

4 B.T.A. 261 · United States Board of Tax Appeals · Jul 20, 1926

Hower & Seaman, Inc. v. Commissioner Docket No. 4196. … At a meeting of the board of directors held January 12, 1920, salaries were voted for the ensuing year as follows: D'Erwin Hower $12,500; S. L. Seaman $12,500.

Meurer Steel Barrel Co. v. Commissioner

11 B.T.A. 584 · United States Board of Tax Appeals · Apr 13, 1928

MEURER STEEL BARREL CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Meurer Steel Barrel Co. v. Commissioner Docket No. 11624. … The petition in this proceeding was filed with the Board on February 4, 1926.

Summit Holding Co. v. Commissioner

11 B.T.A. 514 · United States Board of Tax Appeals · Apr 12, 1928

SUMMIT HOLDING CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Summit Holding Co. v. Commissioner Docket No. 13836. … United States Board of Tax Appeals 11 B.T.A. 514 ; 1928 BTA LEXIS 3778 ; April 12, 1928 , Promulgated *3778 1. Amount of depreciation deductible in 1921 determined. 2.

Hazeltine Corp. v. Commissioner

32 B.T.A. 110 · United States Board of Tax Appeals · Feb 20, 1935

West Texas Refining & Development Co. v. Commissioner, 68 Fed. (2d) 77. The facts in this case are substantially different from those which obtained in Samuel Insull, Jr., 32 B. T. … Reviewed by the Board. Judgment will be entered under Rule 50.

Cooley v. Commissioner

27 B.T.A. 986 · United States Board of Tax Appeals · Mar 24, 1933

In the case of Cunningham v. Ganley, 166 N. … The Board considered this identical question in T. I. Hare Powel, 27 B. T.