Case law

United States Trust Co. v. Commissioner

1 B.T.A. 1086 · United States Board of Tax Appeals · Apr 29, 1925

Korner, Chairman: This Board has recently held in Appeal of Peter Beinberg Estate, 1 B. T. … The case of Polk v.

Robinson v. Commissioner

8 B.T.A. 972 · United States Board of Tax Appeals · Oct 24, 1927

ROBINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Robinson v. Commissioner Docket No. 8271. … United States Board of Tax Appeals 8 B.T.A. 972 ; 1927 BTA LEXIS 2763 ; October 24, 1927 , Promulgated *2763 Petitioner was a member of a partnership which is entitled to its income from installment sales by the use of the

Spencer v. Commissioner

20 B.T.A. 58 · United States Board of Tax Appeals · Jun 13, 1930

Schaffer v. Schaffer, 193 N. Y. S. 43. … Brown v. Brown, 111 N. E. 42 ; 222 Mass. 415 . In this case the court quoted with approval from Holbrook v.

Buffalo Slag Co. v. Commissioner

1 B.T.A. 749 · United States Board of Tax Appeals · Mar 16, 1925

Buffalo Slag Co. v. Commissioner Docket No. 1161. … United States Board of Tax Appeals 1 B.T.A. 749 ; 1925 BTA LEXIS 2802 ; March 16, 1925 , decided Submitted February 18, 1925 . *2802 The Board has jurisdiction of an appeal involving a deficiency in tax determined by the

G. F. Coshland & Co. v. Commissioner

7 B.T.A. 680 · United States Board of Tax Appeals · Jul 21, 1927

Paul Steam Laundry v. Commissioner, 6 B. T. A. 529. … However, under decisions of the Board in the Appeal of Manhattan Brewing Co., 6 B. T. A. 952, and Appeal of Olt Bros. Brewing Co., 6 B. T.

J. & G. Lippman, Inc. v. Commissioner

2 B.T.A. 81 · United States Board of Tax Appeals · Jun 17, 1925

Lippman, Inc. v. Commissioner Docket No. 1051. United States Board of Tax Appeals 2 B.T.A. 81 ; 1925 BTA LEXIS 2555 ; June 17, 1925 , Decided Submitted April 21, 1925 . *2555 W. J. Hogan, Esq., for the taxpayer. E. C. … From the oral and documentary evidence and the allegations of the petition admitted by the Commissioner, the Board makes the following FINDINGS OF FACT. 1.

Upham v. Commissioner

16 B.T.A. 950 · United States Board of Tax Appeals · Jun 7, 1929

ROY UPHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Upham v. Commissioner Docket No. 16105. … So far as the year 1920 is concerned we think that they were legal deductions from gross income within the decisions of the Board in ; ; ; and .

Kaufman v. Commissioner

14 B.T.A. 602 · United States Board of Tax Appeals · Dec 6, 1928

WALTER KAUFMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kaufman v. Commissioner Docket No. 16303. … The only question submitted to the Board is whether at the date of the deficiency notice the respondent was barred by the statute of limitations from determining additional tax liability. FINDINGS OF FACT.

Pantages Theatre Co. v. Commissioner

17 B.T.A. 82 · United States Board of Tax Appeals · Aug 6, 1929

PANTAGES THEATRE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pantages Theatre Co. v. Commissioner Docket No. 9799. … and the date of final decision by said Board.

Bartlett v. Commissioner

28 B.T.A. 285 · United States Board of Tax Appeals · Jun 6, 1933

In support of his contention he cites Peabody v. Eisner, 247 U.S. 347 ; United States v. Phellis, 257 U.S. 156 ; Rockefeller v. United States, 257 U.S. 176 ; Cullinan v. Walker, 262 U.S. 134 ; Marr v. … Reviewed by the Board. Dedsiop will be entered ujider Rule 50,

Simon v. Commissioner

40 B.T.A. 651 · United States Board of Tax Appeals · Oct 6, 1939

The Board finds as a.fact from the stipulation, including excerpts from the Spanish Civil Code, from the testimony of expert witnesses, and from citations of authorities on the Spanish Civil Code, that the property of this … Lang v. Commissioner, 304 U. S. 264 ; United States v. Goodyear, 99 Fed. (2d) 523.

Anamosa Farmers Creamery Co. v. Commissioner

13 B.T.A. 907 · United States Board of Tax Appeals · Oct 10, 1928

ANAMOSA FARMERS CREAMERY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Anamosa Farmers Creamery Co. v. Commissioner Docket No. 29352. … United States Board of Tax Appeals 13 B.T.A. 907 ; 1928 BTA LEXIS 3158 ; October 10, 1928 , Promulgated *3158 Patronage dividends due members of a cooperative business association held to be a part of the cost of goods sold

Wisconsin Butter & Cheese Co. v. Commissioner

10 B.T.A. 852 · United States Board of Tax Appeals · Feb 17, 1928

WISCONSIN BUTTER & CHEESE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wisconsin Butter & Cheese Co. v. Commissioner Docket No. 8105. … The proceeding before the Board is de novo. The Board has before it only such evidence as the parties produce.

Cleveland Snow-Church Co. v. Commissioner

1 B.T.A. 234 · United States Board of Tax Appeals · Dec 23, 1924

Cleveland Snow-Church Co. v. Commissioner Docket No. 169. … An appeal from the determination of the Commissioner was filed with this Board on September 11, 1924. 7. Louis J.

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.

Atlantic Bank & Trust Co. v. Commissioner

10 B.T.A. 796 · United States Board of Tax Appeals · Feb 15, 1928

If the question before this Board is to determine the reasonableness of an addition to a reserve, or if it is to determine whether a debt is recoverable only in part, we are not to be bound in our decision by the conclusions … See Avery v. Commissioner, 22 Fed. (2d) 6, and Appeal of Alemite Die Casting & Manufacturing Co., 1 B. T. A. 548.

Farmers Coop. Creamery v. Commissioner

21 B.T.A. 265 · United States Board of Tax Appeals · Nov 11, 1930

FARMERS CO-OPERATIVE CREAMERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Farmers Coop. Creamery v. Commissioner Docket No. 31444. … strictly construed, the Board has no authority to override the Commissioner's denial of the exemption.

Thomas County Bank v. Commissioner

5 B.T.A. 178 · United States Board of Tax Appeals · Oct 26, 1926

Thomas County Bank v. Commissioner Docket No. 1456. United States Board of Tax Appeals 5 B.T.A. 178 ; 1926 BTA LEXIS 2933 ; October 26, 1926 , Decided *2933 H. L. Washington, Esq., for the petitioner. Robert A.

Balestreri v. Commissioner

47 B.T.A. 241 · United States Board of Tax Appeals · Jun 30, 1942

See also United States Shipping Board Emergency Fleet Corporations. Greenwald, 16 Fed. (2d) 948, 950; Cain v. Alpha S. S. Corporation, 35 Fed. (2d) 717, 718; affd., 281 U. S. 642 ; The Oriskany, 3 Fed. … Beale, The Conflict of Laws, vol. 1, p. 254; Domes v. Board of Supervisors of Erie County, 243 N. Y. S. 640, 643; Commissioner v. Estate of W. M. L. Fiske, 128 Fed. (2d) 487.

Camp v. Commissioner

21 B.T.A. 962 · United States Board of Tax Appeals · Dec 29, 1930

E. 316 ; Koenig v. Dohm, 209 Ill. 468 ; 70 N. E. 1061 ; Kelley v Kendall, 118 Ill. 650 ; 9. N. … Reviewed by the Board. Judgment will be entered pursuant to Bule 50.