Case law

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.

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 .

Lavenson v. Commissioner

4 B.T.A. 814 · United States Board of Tax Appeals · Sep 15, 1926

Lavenson v. Commissioner Docket No. 3598. United States Board of Tax Appeals 4 B.T.A. 814 ; 1926 BTA LEXIS 2176 ; September 15, 1926 , Decided *2176 R. H. Cost, 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 *2177 . Judgment for the Commissioner.

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.

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.

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.

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.

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.

Birn v. Commissioner

1 B.T.A. 416 · United States Board of Tax Appeals · Jan 28, 1925

Birn v. Commissioner Docket No. 610. United States Board of Tax Appeals 1 B.T.A. 416 ; 1925 BTA LEXIS 2939 ; January 28, 1925 , decided Submitted January 20, 1925 . *2939 Henry Birn, the taxpayer, in his own behalf. W. … In the light of these amended returns the Commissioner determined a deficiency in tax against the taxpayer for 1918 *2940 of $261.38, and for 1919 of $277.59, from which the taxpayer appealed to this Board. DECISION.

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 .

Walker Creamery Products Co. v. Commissioner

2 B.T.A. 474 · United States Board of Tax Appeals · Sep 7, 1925

Walker Creamery Products Co. v. Commissioner Docket No. 2856. … Taxpayer has adduced no evidence whatever which would justify the Board in setting aside the determination *2427 by the Commissioner of its tax liability under the provisions of section 328.

Forshay v. Commissioner

20 B.T.A. 537 · United States Board of Tax Appeals · Aug 11, 1930

McGuire v. McGuire, supra; Baumann v. Mina mon, 132 Misc. 891 ; 230 N. Y. S. 723; Stanley v. Payne, 119 N. Y. S. 570; Bryant v. Shaw, 180 N. Y. S. 301; Hutchens v. Van Vechten, supra; Wendt v. … Walsh, supra; Poppenhausen v. Poppenhausen, 149 App. Div. (N. Y.) 307; Woerz v. Rademacher, supra; Ramson v. Lampman, 5 N. Y. 456 ; Holden v. Burton, 105 N. Y. 415 ; 11 N.

Gump v. Commissioner

21 B.T.A. 606 · United States Board of Tax Appeals · Dec 10, 1930

A. 1441) and that such decision has been upheld by the Circuit Court of Appeals for the Ninth Circuit (Henshaw v. Commissioner, 31 Fed. (2d) 946; certiorari denied, Henshaw v. … When the Revenue Act of 1926 was passed the collection of the assessment in question was barred (Russell v.

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.

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

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

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.