Case law

Black River Sand Corp. v. Commissioner

18 B.T.A. 490 · United States Board of Tax Appeals · Dec 12, 1929

On the authority of Remington Rand, Inc. v. … Reviewed by the Board. Judgment will he entered under Rule 50.

Luthe Hardware Co. v. Commissioner

6 B.T.A. 53 · United States Board of Tax Appeals · Feb 3, 1927

United States v. Mellon, 279 Fed. 910 ; (C. C. A.) 281 Fed. 645 ; United States v. Davison, 1 Fed. (2d) 465; Appeal of Theresa Zellerbach, 2 B. T. A. 1076. … In our opinion, the case at bar is similar to cases hereinbefore decided by the Board to the effect that a dividend paid was a cash dividend and not a stock dividend. Appeals of A. H. Stange, 1 B. T. A. 810; Wm. H.

Bachofen Von Echt v. Commissioner

21 B.T.A. 702 · United States Board of Tax Appeals · Dec 15, 1930

Our attention has been directed to several cases of the Board and one by the Supreme Court which have allowed attorney fees to be deducted as business expenses, namely, Kornhauser v. United States, 276 U. S. 145 ; F. … Reviewed by the Board. Decision will be entered for the respondent.

RATLIFF v. COMMISSIONER

13 B.T.A. 644 · United States Board of Tax Appeals · Sep 28, 1928

See also Grant v. Rose, 24 Fed. (2d) 115. … Bacon v.

S. & L. Building Corp. v. Commissioner

19 B.T.A. 788 · United States Board of Tax Appeals · Apr 30, 1930

This Board, in Pacheco Creek Orchard Co., 12 B. T. A. 1358, and Dalraida Realty Co., 5 B. T. … Reviewed by the Board. Judgment will be entered wnder Rule 59.

Straight v. Commissioner

7 B.T.A. 177 · United States Board of Tax Appeals · Jun 6, 1927

Van Foss AN, dissenting: I am unable to concur in the prevailing opinion of the Board. … Goodrich v. Edwards, 255 U. S. 527 . In McKinney v. United States, 62 Ct.

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.

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.

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.

Newport Co. v. Commissioner

24 B.T.A. 1246 · United States Board of Tax Appeals · Dec 24, 1931

S. 839 ; and Lucas v. Colmer-Green Lumber Co., 49 Fed. (2d) 234. Cf. also Paso Robles Mercantile Co. v. Commissioner, 33 Fed. (2d) 653; Myles Salt Co. v. Commissioner, 49 Fed. (2d) 232; Goldman v. … A. 395; Fidelity National Bank & Trust Co. v. Commissioner, 39 Fed. (2d) 58; and Lucas v. St.

Planters Nat'l Bank v. Commissioner

18 B.T.A. 705 · United States Board of Tax Appeals · Jan 9, 1930

PLANTERS NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Planters Nat'l Bank v. Commissioner Docket No. 22455. … The board of directors of the petitioner held a meeting on June 5, 1923, at which *2605 the Alford account was extensively discussed.

Lincoln Tank Co. v. Commissioner

19 B.T.A. 310 · United States Board of Tax Appeals · Mar 19, 1930

The Supreme Court of the United States, discussing the status of dissolved corporations, said in Oklahoma Natural Gas Co. v. Okla homa, 273 U. … A petition filed for and on behalf of a wholly dissolved corporation does not give this Board jurisdiction. *312 It follows from what we have said that we have no jurisdiction to hear and determine this proceeding, and that

Dill Mfg. Co. v. Commissioner

39 B.T.A. 1023 · United States Board of Tax Appeals · May 24, 1939

Rule 32 of the, Board’s Rules of Practice; Security-First National Bank of Los Angeles, Executor, 38 B. T. A. 425. … The Board has said in United Business Corporation of America, 19 B. T.

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.

Norfolk S. R.R. v. Commissioner

22 B.T.A. 302 · United States Board of Tax Appeals · Feb 20, 1931

A. 870, and other Board and Court cases cited in its brief. … Reviewed by the Board. Decision will he 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 .

Chouteau v. Commissioner

14 B.T.A. 1254 · United States Board of Tax Appeals · Jan 14, 1929

HENRY CHOUTEAU, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chouteau v. Commissioner Docket No. 23792. … United States Board of Tax Appeals 14 B.T.A. 1254 ; 1929 BTA LEXIS 2968 ; January 14, 1929 , Promulgated *2968 T. J. Leahy, Esq., for the petitioner. Shelby S. Faulkner, Esq., for the respondent.

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.

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.

Goodman v. Commissioner

1 B.T.A. 915 · United States Board of Tax Appeals · Mar 30, 1925

Goodman v. Commissioner Docket No. 1421. … From the oral and documentary evidence presented, the Board makes the following FINDINGS OF FACT. 1. The taxpayer is an individual engaged in the general merchandise business at Princess Anne, Md. 2.