Case law

Guitar Trust Estate v. Commissioner

34 B.T.A. 857 · United States Board of Tax Appeals · Aug 4, 1936

In Crocker v. Malley, 249 U. … A.) and end with the citation of Brown & Ives, Trustees, on page 1229. Cf. Lynchburg Trust & Savings Bank v. Commissioner, 68 Fed. (2d) 356.

Jacobs v. Commissioner

34 B.T.A. 594 · United States Board of Tax Appeals · May 19, 1936

Jacobs v. Commissioner, 34 Fed. (2d) 233. … As said by the court in Jacobs v. Commissioner, supra, “a claim without a claimant was not in the minds or purpose of Congress when the words ‘claims against the estate’ were written into the revenue statutes * * *.

Rosenfield Dry Goods Co. v. Commissioner

4 B.T.A. 373 · United States Board of Tax Appeals · Jul 26, 1926

ROSENFIELD DRY GOODS COMPANY, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rosenfield Dry Goods Co. v. Commissioner Docket No. 10248. … Brown, contractor and builder, and to the satisfaction of W. B. Burke.

Brownsville Ice & Storage Co. v. Commissioner

18 B.T.A. 439 · United States Board of Tax Appeals · Dec 6, 1929

BROWNSVILLE ICE & STORAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Brownsville Ice & Storage Co. v. Commissioner Docket No. 28897. … Brown 5 .22222 Ada Kate Brown 5 .22222 Total 1,979 100 2,250 100 *2043 *440 During the year 1922 the owners of 91.66247 per cent of petitioner's voting stock and 91.55553 per cent of the voting stock of the Brownsville Brewing

Oppenheim v. Commissioner

31 B.T.A. 563 · United States Board of Tax Appeals · Nov 12, 1934

PHILLIPS OPPENHEIM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Oppenheim v. Commissioner Docket No. 70408. … United States Board of Tax Appeals 31 B.T.A. 563 ; 1934 BTA LEXIS 1066 ; November 12, 1934 , Promulgated *1066 Sums received by author, the owner of copyrights, under contracts granting privilege, exclusive within specified

Delaware Electric & Supply Co. v. Commissioner

2 B.T.A. 403 · United States Board of Tax Appeals · Sep 7, 1925

Delaware Electric & Supply Co. v. Commissioner Docket No. 1776. … Brown for $20, all payable at the discretion of the treasurer. *404 The capital stock of the taxpayer outstanding was: 1910-1917 $40,300 1917 1 100,000 1918 1 150,000 1919 150,000 1920 150,000 1921 2 200,000 *2394 The taxpayer's

Shaffran v. Commissioner

18 B.T.A. 91 · United States Board of Tax Appeals · Nov 9, 1929

Ed.) pp. 270, 273, c. 5; Baden v. Pembroke, 2 Vern. 213; Fletcher v. Ashburner, 1 Brown, Ch. 497; Eaton v. Sauxter, 6 Sim. 517; Farrar v. Earl of Winterton, 5 Beav. 1; Livingston v. Newkirk, 3 Johns. … Ch. 312 ; Champion v. Brown, 6 Johns. Ch. 398 ; Craig v. Leslie, 3 Wheat. 563 . In Flomerfelt v.

Thompson v. Commissioner

7 B.T.A. 391 · United States Board of Tax Appeals · Jun 17, 1927

THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLARK W. KELLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Thompson v. Commissioner Docket Nos. 6523, 6524. … Brown and Miner E.

B. Hayman Co. v. Commissioner

25 B.T.A. 736 · United States Board of Tax Appeals · Feb 29, 1932

Primrose Tapestry Co., supra; Clark Brown Grain Co., 18 B. T. A. 937; Wright Lumber Co., 17 B. T. A. 814. … Reviewed by the Board. Judgment will be entered under Rule 50. YaN Foss AN dissents.

Sparrow v. Commissioner

18 B.T.A. 1 · United States Board of Tax Appeals · Nov 9, 1929

Brown, Trustees, et al., 9 B. T. A. 521, this Board held that the entire annual income of a trust which terminated during the taxable year was taxable to the beneficiaries and not to the trustee. … A. 491; Crocker v. Nichols, 27 Fed. (2d) 598. Article “ Thirteenth ” of the will of Edward W.

Eaton v. Commissioner

37 B.T.A. 715 · United States Board of Tax Appeals · Apr 15, 1938

Miles v. Safe Deposit & Trust Co., 259 U. S. 247 . … Brewster v. Gage, 280 U. S. 327 ; United States v. Magnolia Petroleum Co., 276 U. S. 160 ; Schwab v. Doyle, 258 U. S. 529 . On this issue the action of the respondent is disapproved. Reviewed by the Board.

Koepfli v. Commissioner

13 B.T.A. 784 · United States Board of Tax Appeals · Oct 4, 1928

KOEPFLI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROLAND P. BISHOP, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM T. BISHOP, PETITIONER, v. … Koepfli v. Commissioner Docket Nos. 14006-14008.

Horrmann v. Commissioner

34 B.T.A. 1178 · United States Board of Tax Appeals · Oct 21, 1936

Brown, Executrix, 26 B. T. … Brown, Executrix, supra), the disputed dividend was held nontaxable. We do not believe that the recent case of Koshland v. Helvering, 297 U. S. 702 , requires a different conclusion.

United States Fidelity & Guaranty Co. v. Commissioner

40 B.T.A. 1010 · United States Board of Tax Appeals · Dec 5, 1939

C. without endorsement, and canceled; and the redemption payment was directed by petitioner’s board of directors to be made directly to R. F. C. … A., 4th Cir.); Elswick v. Combs (Va.), 198 S. E. 501 ; Browning v. Fuller (Va.), 149 S. E. 462, 463 .

Badger Lumber Co. v. Commissioner

29 B.T.A. 363 · United States Board of Tax Appeals · Nov 21, 1933

Richter & Co. v. Light Co., 116 Atl. 600 ; Cogswell v. Second Nat. Bank, 60 Atl. 1059 ; Second Church v. Church of Colegrove, 74 Conn. 79 ; Miller v. Andrews, 142 N.E. 67 . … Douglas v. Edwards, 298 Fed. 229 .

Fuller Brush Co. v. Commissioner

8 B.T.A. 855 · United States Board of Tax Appeals · Oct 17, 1927

FULLER BRUSH CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fuller Brush Co. v. Commissioner Docket No. 10487. … United States Board of Tax Appeals 8 B.T.A. 855 ; 1927 BTA LEXIS 2792 ; October 17, 1927 , Promulgated *2792 Warren M. Brown, C.P.A., for the petitioner. J. W. Fisher, Esq., for the respondent.

Estate of Dodge v. Commissioner

13 B.T.A. 201 · United States Board of Tax Appeals · Aug 3, 1928

These issues have been decided by this Board in the cases of James Co uzens, supra, and Rosetta V. … Abbott, 50 Mich. 278 ; Hugh v. Dowd, 86 Mich. 412 ; Draper v. Brown, 153 Mich. 120 , and that the consent executed by Bloomer is invalid and of no force and effect. This argument, however, presents no difficulty here.

Bettendorf v. Commissioner

3 B.T.A. 378 · United States Board of Tax Appeals · Jan 19, 1926

Brown, 7 Wyo. 494 ; 53 Pac. 291 ; Morley v. Lake Shore Railway Co., 146 U. … On reference to the Board, Phillips dissents.

Huntington Nat'l Bank v. Commissioner

32 B.T.A. 342 · United States Board of Tax Appeals · Apr 5, 1935

Brown v. Carpenter, 182 N. Y. 650 ; 169 N. Y. S. 921. … Brown v. Carpenter, supra; James Cunningham, supra; William W. Miller, 31 33. T. A. 192.

East Coast Oil Co., S. A. v. Commissioner

31 B.T.A. 558 · United States Board of Tax Appeals · Nov 8, 1934

Brown Lumber Co., 9 B. T. A. 719, 730, and cases there cited. Cunningham Iron Co. v. Warren Manufacturing Co., 80 Fed. 878 . … .) ; Seaver v. Lindsay Light Co., 135 N. E. 329 (N. Y.); Smith Co., Ltd. v. Moscahlades, 183 N. Y. S. 500; Masondray & Co. v. Grace & Co., 30 Fed. (2d) 647 ; certiorari denied, 279 U. S. 863 .