Case law

Sturdivant v. Commissioner

23 B.T.A. 1385 · United States Board of Tax Appeals · Aug 31, 1931

STURDIVANT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, Sturdivant v. Commissioner Docket No. 47105. … Buford certain notes totalling $48,478.27 face value which the Board of Bank Examiners had held to be worthless.

J. G. Ball Co. v. Commissioner

5 B.T.A. 882 · United States Board of Tax Appeals · Dec 21, 1926

BALL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. G. Ball Co. v. Commissioner Docket No. 6459. … United States Board of Tax Appeals 5 B.T.A. 882 ; 1926 BTA LEXIS 2746 ; December 21, 1926 , Promulgated *2746 J. W. Bailey, Esq., for the petitioner. W. F. Gibbs, Esq., for the respondent.

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.

Southern California Freight Lines, Ltd. v. Commissioner

36 B.T.A. 328 · United States Board of Tax Appeals · Jul 14, 1937

Washburn Wire Co. v. Commissioner, 67 Fed. (2d) 658. In Cleveland Home Brewing Co., 1 B. T. … The Commissioner has used two composite rates on a variety of equipment; and in such a situation the Board has said in Union Co., 14 B. T.

Ardbern Co. v. Commissioner

41 B.T.A. 910 · United States Board of Tax Appeals · Apr 23, 1940

Gregory v. Helvering, supra. … In support- of this contention, petitioner cites Tex-Penn Oil Co. v. Commissioner, 83 Fed. (2d) 518; affd., 300 U. S. 481 , which is based upon Helvering v. Taylor, 293 U. S. 507 .

Blumenthal v. Commissioner

12 B.T.A. 1205 · United States Board of Tax Appeals · Jul 9, 1928

G. & V. K. Perry, supra, are distinguishable. … In this case, action was taken by the board of directors on July 23, 1920, which authorized the board of directors and officers to execute and file the necessary application in furtherance of the voluntary dissolution and

Trust A, 3586 v. Commissioner

46 B.T.A. 846 · United States Board of Tax Appeals · Apr 7, 1942

Knapp dated June 29, 1923, is not binding on this Board or the Federal courts when applying a Federal tax statute. We do not agree with this contention. … Freuler v. Helvering, 291 U. S. 35 ; Blair v. Commissioner, 300 U. S. 5 ; Susan B. Armstrong, 38 B. T.

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.

Green v. Commissioner

24 B.T.A. 719 · United States Board of Tax Appeals · Nov 11, 1931

United States v. Isham, 17 Wall. 496 . Speaking generally, in determining what was actually done in any case, this Board will regard substance rather than form. … Reviewed by the Board. Judgment will be entered for the 'petitioner. Marquette concurs in the result only.

Scharton v. Commissioner

32 B.T.A. 459 · United States Board of Tax Appeals · Apr 18, 1935

Tait v. Western Maryland Rwy. Co., 289 U. S. 620 ; Cromwell v. County of Sac, 94 U. S. 351 ; Hanby v. Commissioner, 67 Fed. (2d) 125. … Reviewed by the Board. Judgment will be entered under Rule 50.

Jones v. Commissioner

17 B.T.A. 1213 · United States Board of Tax Appeals · Nov 4, 1929

The courts and this Board have held that good will is not such a wasting asset as may be the proper subject of deductions for depreciation or obsolescence. Red Wing Malting Co. v. … A case holding to the contrary is Haberle Crystal Springs Brewing Co. v. Clarke, 30 Fed. (2d) 219, certiorari granted, 279 U. S. 832 .

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.

Joe Siegel, Inc. v. Commissioner

1 B.T.A. 1113 · United States Board of Tax Appeals · May 6, 1925

Joe Siegel, Inc. v. Commissioner Docket No 1739. United States Board of Tax Appeals 1 B.T.A. 1113 ; 1925 BTA LEXIS 2659 ; May 6, 1925 , decided Submitted April 1, 1925 . *2659 Harry Friedman, Esq., for the taxpayer. A. … The appeal presents in substance the same question passed upon by this Board in the appeals of the , and the .

Donaldson Iron Co. v. Commissioner

9 B.T.A. 1081 · United States Board of Tax Appeals · Jan 7, 1928

La Belle Iron Works v. United States, 256 U. S. 377 . Simply stated, the amount to be restored is original capital cost less actual depreciation to the beginning of the taxable year. … Confronted with the decisions of the Board in Rockford Malleable Iron Works, 2 B. T. A. 817; Tibby-Brawner Glass Co., 2 B. T. A. 918, and others, and guided by Paducah Water Co., 5 B. T.

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 .

Temte-Johnson Co. v. Commissioner

10 B.T.A. 287 · United States Board of Tax Appeals · Jan 27, 1928

TEMTE-JOHNSON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Temte-Johnson Co. v. Commissioner Docket No. 12695. … While it is not clear whether a formal meeting of the board of directors was held for the purpose of dividing the profits of the business, it is clear that the action of H. G.

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.

Glenwood Hotel Co. v. Commissioner

5 B.T.A. 985 · United States Board of Tax Appeals · Dec 31, 1926

GLENWOOD HOTEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Glenwood Hotel Co. v. Commissioner Docket No. 2919. … At a meeting of the board of directors of the petitioner held May 16, 1921, the following resolution was adopted: Whereas, the corporation is the owner of certain securities, which, in the opinion of the board of directors

Fippin v. Commissioner

2 B.T.A. 350 · United States Board of Tax Appeals · Jul 14, 1925

Fippin v. Commissioner Docket No. 980. … But this Board cannot make findings of fact in definite amounts upon intimations.

Havemeyer v. Commissioner

45 B.T.A. 329 · United States Board of Tax Appeals · Oct 10, 1941

The Board adopts the stipulation of the parties as its findings of fact. The petitioner filed her individual return for 1937 in the second district of New York. … Bingham v. Commissioner, supra; Commissioner v. Spreckels, 120 Fed. (2d) 517; Hottel v. Nicholas, - Fed. Supp. - (July 23, 1941). She was owed a debt before foreclosure.