Case law

Slattery v. Commissioner

9 B.T.A. 1123 · United States Board of Tax Appeals · Jan 10, 1928

Reviewed by the Board. Judgment will be entered on 15 days’ notice, v/nder Rule 50.

American Gas & Elec. Sec. Corp. v. Commissioner

33 B.T.A. 245 · United States Board of Tax Appeals · Oct 22, 1935

A. 762, the Board held, in a case very similar to this, that a consolidated return was improper. That decision has been reversed by the Second Circuit in Corner Broadway-Maiden Lane, Inc. v. … On this point compare the latter part of the court’s opinion in Corner Broadway-Maiden Lane, Inc. v. Commissioner, supra.

Appeal of Sprague

8 B.T.A. 173 · United States Board of Tax Appeals · Sep 22, 1927

Substantially the same conclusion was reached by the Circuit Court of Appeals of the Eighth Circuit in Willcuts v. … Reviewed by the Board. Decision will he entered on W days' notice, under Rule 50.

Barnes v. Commissioner

17 B.T.A. 1002 · United States Board of Tax Appeals · Oct 17, 1929

BARNES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ADELAIDE C. BARNES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EUGENE FOX, PETITIONER, v. … Barnes v. Commissioner Docket Nos. 17410, 17411, 20535.

Herbert v. Commissioner

32 B.T.A. 372 · United States Board of Tax Appeals · Apr 16, 1935

HERBERT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Herbert v. Commissioner Docket No. 72949. … Kauffmann, Comprising a quorum of the board. The minutes of the previous meeting were read and upon motion were ordered to be approved.

Faroll-Bittel Co. v. Commissioner

1 B.T.A. 467 · United States Board of Tax Appeals · Jan 31, 1925

Faroll-Bittel Co. v. Commissioner Docket No. 737. United States Board of Tax Appeals 1 B.T.A. 467 ; 1925 BTA LEXIS 2886 ; January 31, 1925 , decided Submitted December 18, 1924 . *2886 Forest D. … The taxpayer appealed to the Board with a petition setting forth the grounds upon which it claimed the right to classification as a personal service corporation during the two years named.

Tibby-Brawner Glass Co. v. Commissioner

2 B.T.A. 918 · United States Board of Tax Appeals · Oct 19, 1925

Tibby-Brawner Glass Co. v. Commissioner Docket No. 2860. … He, himself, was unable to qualify as an expert and the Board sustained the Commissioner's objection to the evidence relative to valuations on the real estate.

Ordway v. Commissioner

2 B.T.A. 428 · United States Board of Tax Appeals · Sep 7, 1925

Ordway v. Commissioner Docket No. 1113. United States Board of Tax Appeals 2 B.T.A. 428 ; 1925 BTA LEXIS 2404 ; September 7, 1925 , Decided Submitted March 23, 1925 . *2404 W. F. Gibbs, Esq., for the Commissioner. … The matter was submitted upon the pleadings, from which the Board makes the following FINDINGS OF FACT. The taxpayer is an officer of the United States Army.

Northwest Bancorporation v. Commissioner

33 B.T.A. 160 · United States Board of Tax Appeals · Oct 10, 1935

Brandon Corporation v. Commissioner, 71 Fed. (2d) 762. … Eeviewed by the Board. Decision will be entered for the resfondent.

United Markets, Inc. v. Commissioner

10 B.T.A. 372 · United States Board of Tax Appeals · Jan 28, 1928

UNITED MARKETS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. United Markets, Inc. v. Commissioner Docket No. 11489. … United States Board of Tax Appeals 10 B.T.A. 372 ; 1928 BTA LEXIS 4128 ; January 28, 1928 , promulgated *4128 1.

Fisher v. Commissioner

34 B.T.A. 1215 · United States Board of Tax Appeals · Oct 28, 1936

Taylor Oil & Gas Co. v. Commissioner, 47 Fed. (2d) 108; certiorari denied, 283 U. S. 62 ; Northwest Utilities Securities Co. v. Commissioner, 67 Fed. (2d) 619; Hellebush v. Commis sioner, 65 Fed. (2d) 902. … Reviewed by the Board. Judgment will be entered under Rule 50.

Bump Confectionery Co. v. Commissioner

4 B.T.A. 50 · United States Board of Tax Appeals · Apr 22, 1926

A. 1339, the inapplicability of the reasoning of the Supreme Court in the case of United States v. Anderson, 269 U. S. 422 , to a situation such as is here present. … On reference to the Board, Phillips dissents.

Selig v. Commissioner

20 B.T.A. 715 · United States Board of Tax Appeals · Sep 9, 1930

MAURICE SELIG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Selig v. Commissioner Docket No. 29530. … United States Board of Tax Appeals 20 B.T.A. 715 ; 1930 BTA LEXIS 2053 ; September 9, 1930 , Promulgated *2053 Thomas H. Meek, C.P.A., for the petitioner. John E. Marshall, Esq., for the respondent.

Constitution Pub. Co. v. Commissioner

22 B.T.A. 426 · United States Board of Tax Appeals · Feb 27, 1931

CONSTITUTION PUBLISHING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Constitution Pub. Co. v. Commissioner Docket No. 34159. … the date of final decision by said Board.

Laird v. Commissioner

38 B.T.A. 926 · United States Board of Tax Appeals · Oct 18, 1938

LAIRD, EXECUTORS OF THE ESTGATE OF WILLIAM WINDER LAIRD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Laird v. Commissioner Docket No. 51654. … After the decision by the Supreme Court in Helvering v. Taylor, 293 U.S. 507 , the Third Circuit reversed the decision of the Board and remanded the case as above noted. Laird v. Commissioner, 85 Fed.(2d) 598 .

South Euclid Sav. & Loan Co. v. Commissioner

14 B.T.A. 1079 · United States Board of Tax Appeals · Jan 9, 1929

While it is not brought out what amount of stock a borrower was required to hold, it is settled by the decision in United States v. Cambridge Loan & Building Co., 278 U. S. 55 ; 1928 C. C. … Reviewed by the Board. Judgment of no deficiency wül Joe entered.

Northwestern Drug Co. v. Commissioner

14 B.T.A. 222 · United States Board of Tax Appeals · Nov 14, 1928

NORTHWESTERN DRUG CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Northwestern Drug Co. v. Commissioner Docket No. 13139. … Reviewed by the Board. Decision will be entered for the respondent.

Stetson & Ellison v. Commissioner

11 B.T.A. 397 · United States Board of Tax Appeals · Apr 3, 1928

STETSON & ELLISON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Stetson & Ellison v. Commissioner Docket No. 8736. … Reviewed by the Board. Judgment will be entered for the petitioner on 10 days' notice, under Rule 50.

Ramapo, Inc. v. Commissioner

32 B.T.A. 561 · United States Board of Tax Appeals · Apr 30, 1935

The minutes of a meeting of its board of directors held on January 23, 1929, provide in part as follows: Tile Chairman presented to the Board, for its consideration, a proposal to offer to Common Stockholders of this Corporation … Reviewed by the Board. Judgment will be entered under Bule 50.

Welsch v. Commissioner

2 B.T.A. 64 · United States Board of Tax Appeals · Jun 15, 1925

Welsch v. Commissioner Docket No. 260. United States Board of Tax Appeals 2 B.T.A. 64 ; 1925 BTA LEXIS 2558 ; June 15, 1925 , Decided Submitted May 29, 1925 . *2558 Louis I. Kane, C.P.A., for the taxpayer. Willis D. … From the pleadings and from depositions and documentary evidence introduced, the Board makes the following FINDINGS OF FACT.