Case law

Williams v. Commissioner

14 B.T.A. 1149 · United States Board of Tax Appeals · Jan 10, 1929

WILLIAMS, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Williams v. Commissioner Docket No. 10476. … The board of directors of the bank consisted of eight men. In 1907, or in the early part of 1908, Frank A. Whiteside, David D. Pierson and Stuart E.

Bill v. Commissioner

38 B.T.A. 796 · United States Board of Tax Appeals · Oct 7, 1938

RUTH WIGHT BILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BEATRICE BILL TALBOT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bill v. Commissioner Docket Nos. 79853, 79854. … Reviewed by the Board. Decision will be entered for the respondent.

Fitch v. Commissioner

29 B.T.A. 1299 · United States Board of Tax Appeals · Feb 28, 1934

FITCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fitch v. Commissioner Docket No. 51670. … New York Real Property Law, §§ 92 , 93 ; Personal Property Law, § 11; Cochrane v. Schell, 140 N.Y. 516 ; *1411 Brown v. Richter, 25 App.Div. 239 ; In re O'Reilly's Estate, 82 App.Div. 374 : Steinert v.

Fulton v. Commissioner

11 B.T.A. 641 · United States Board of Tax Appeals · Apr 17, 1928

GUY FULTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fulton v. Commissioner Docket No. 9362. … The following are the minutes of a special meeting of the board of directors held on September 10, 1920: A special meeting of the Board of Directors was held at the office of the company on September 10, 1920.

McCoy v. Commissioner

5 B.T.A. 223 · United States Board of Tax Appeals · Oct 27, 1926

McCoy v. Commissioner Docket No. 3591. … United States Board of Tax Appeals 5 B.T.A. 223 ; 1926 BTA LEXIS 2923 ; October 27, 1926 , Decided *2923 A member of the Osage Indian Tribe is subject to tax on royaltles and proceeds from the sale of mineral rights. T.

Rosenberg v. Commissioner

10 B.T.A. 601 · United States Board of Tax Appeals · Feb 8, 1928

The court appeared unqualifiedly to have approved the proposition expressed in Bruce v. Bruce, supra, and Ennis v. Smith, supra, that the place of residence is prima facie the domicile of a person. … It referred to the statement of Weston, Chief Justice, in Greene v.

District & Sec. Trust Co. v. Commissioner

20 B.T.A. 136 · United States Board of Tax Appeals · Jun 25, 1930

See Fisher v. Provin, 25 Mich. 347 ; Vinton v. Beamer, 55 Mich. 559 , 22 N. W. 40 ; Speier v. Opfer, 73 Mich. 35 , 40 N. W. 909 , 2 L. R. A. 345, 16 Am. St. Rep. 556 ; Naylor v. Minock, 96 Mich. 182 , 55 N. … Reviewed by the Board. Judgment will be entered for the respondent.

Appeal of Star Brewing Co.

7 B.T.A. 377 · United States Board of Tax Appeals · Jun 16, 1927

The petitioner contends that, if the Board can not allow the deduction in toto, a proportionate part should be allowed, based on the percentage of the floor space of the brewery buildings unused after December 31, 1919, to … See Red Wing Malting Co. v. Willcuts (C. C. A.), 15 Fed. (2d) 626; certiorari denied, 273 U. S. 763 . Judgment will be entered for the Commissioner on 15 days'1 notice, under Bule 50.

Stern v. Commissioner

2 B.T.A. 102 · United States Board of Tax Appeals · Jun 19, 1925

Stern v. Commissioner Docket No. 2459. United States Board of Tax Appeals 2 B.T.A. 102 ; 1925 BTA LEXIS 2543 ; June 19, 1925 , Decided Submitted April 21, 1925 . *2543 1. … On the first point there is manifestly no evidence before the Board upon which any finding can be made that the interest of the decedent in the hotel property had a value other than $41,666.67.

Dunne v. Commissioner

29 B.T.A. 1109 · United States Board of Tax Appeals · Feb 14, 1934

FINLEY PETER DUNNE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dunne v. Commissioner Docket No. 54444. … It was held by the Board that Whitney made a gift to Mrs.

Morse Signal Devices, Inc. v. Donahue

15 Ohio Misc. 126 · United States Board of Tax Appeals · Nov 15, 1967

Bucher et al., 87 Ohio App. 390 ; Randall Park Jockey Club, Inc. v. Peck, 162 Ohio St. 245 ; The Recording Devices, Inc. v. Bowers, 173 Ohio St. 469 ; The United States v. Moore, 95 U. S. 760 . … Safety Service Products Corp. v. Bowers, B. T. A. 46228 (1961); LeLand Van Camp and Melvin Utt d. b. a. Job-Time-John Corporation v. Schneider, B. T. A. 56434 (1965); Pla-Mor, Inc. v. Glander, 149 Ohio St. 295 .

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

Kelleher v. Commissioner

34 B.T.A. 902 · United States Board of Tax Appeals · Aug 7, 1936

A. 1295; petition to review denied in Dickey v. Burnet, 56 Fed. (2d) 917; certiorari denied, 287 U. S. 606 ; and D. H. Byrd, 32 B. T. A. 568. … Reviewed by the Board. Decision will be entered for the respondent.

Dover Iron Co. v. Commissioner

1 B.T.A. 1123 · United States Board of Tax Appeals · May 8, 1925

Dover Iron Co. v. Commissioner Docket No. 1711. United States Board of Tax Appeals 1 B.T.A. 1123 ; 1925 BTA LEXIS 2652 ; May 8, 1925 , decided Submitted March 30, 1925 . *2652 Harry Friedman, Esq., for the taxpayer. B. … From the pleadings and the admissions of counsel at the hearing, the Board makes the following FINDINGS OF FACT. The taxpayer is a Tennessee corporation which was dissolved in 1920.

Flinn v. Commissioner

45 B.T.A. 874 · United States Board of Tax Appeals · Dec 4, 1941

Reviewed by the Board. … S. 658 ; Commissioner v. Liberty Bank & Trust Co. (C. C. A., 6th Cir.), 59 Fed. (2d) 320; Beacon Auto Stores, Inc., 42 B. T. A. 703; Helvering v. Jane Holding Corporation (C. C.

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

Pimental v. Commissioner

4 B.T.A. 827 · United States Board of Tax Appeals · Sep 15, 1926

Pimental v. Commissioner Docket No. 3402. United States Board of Tax Appeals 4 B.T.A. 827 ; 1926 BTA LEXIS 2197 ; September 15, 1926 , Decided *2197 Philip G. Sheehy, Esq., for the petitioner. A. … LITTLETON: The decision of the first question involved in this proceeding is governed by the opinion of the court in *2198 , and the decision of the Board in the . *828 It is alleged that the Commissioner erred in adding

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.

Walker Products Corp. v. Commissioner

30 B.T.A. 636 · United States Board of Tax Appeals · May 4, 1934

Sweets Co. of America v. Commissioner, 40 Fed. (2d) 436; Swift & Co. v. United States, 38 Fed. (2d) 365; Commissioner v. Ben Ginsburg Co., 54 Fed. (2d) 238. … Beviewed by the Board. Judgment will be entered wnder Bule BO.

Wallace v. Commissioner

27 B.T.A. 902 · United States Board of Tax Appeals · Mar 11, 1933

These per curiam decisions affirm the Board’s decisions reported at 9 B. T. A. 96; 13 B. T. A. 423; and 14 B. T. A. 108, respectively. … Reviewed by the Board. Judgment will be entered for the petitioner.