Case law

Merle-Smith v. Commissioner

22 B.T.A. 378 · United States Board of Tax Appeals · Feb 26, 1931

What is reasonable, under all circumstances, is a matter for the Board to determine. The orders are reversed and causes remanded. … Botany Mills v. United States, 278 U. S. 282, 289, 290 , 49 S. Ct. 129, 132 , 73 L. Ed. 379 ; United States v. Anderson, 269 U. S. 422, 443 , 46 S. Ct. 131 , 70 L. Ed. 347 .

Wheelock v. Commissioner

10 B.T.A. 540 · United States Board of Tax Appeals · Feb 6, 1928

WHEELOCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wheelock v. Commissioner Docket No. 7974. … Reviewed by the Board. Judgment will be entered for the respondent. STERNHAGEN concurs in the result only.

Moberly Oil Co. v. Commissioner

3 B.T.A. 163 · United States Board of Tax Appeals · Nov 25, 1925

Moberly Oil Co. v. Commissioner Docket No. 3552. United States Board of Tax Appeals 3 B.T.A. 163 ; 1925 BTA LEXIS 2016 ; November 25, 1925 , Decided Submitted October 21, 1925 . *2016 Raymond H. Schultz, Esq., and C. J. … His salary for the second six months was fixed by the board of directors.

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.

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.

Spark Hotel Co. v. Commissioner

5 B.T.A. 186 · United States Board of Tax Appeals · Oct 26, 1926

SPARK HOTEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Spark Hotel Co. v. Commissioner Docket No. 7761. … MURDOCK *186 This appeal was submitted to the Board upon petition and answer, and a stipulation of the facts. There was no oral hearing or argument, and no briefs were filed.

Selig v. Commissioner

20 B.T.A. 715 · United States Board of Tax Appeals · Sep 9, 1930

MAURICE SELIG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Selig v. Commissioner Docket No. 29530. … United States Board of Tax Appeals 20 B.T.A. 715 ; 1930 BTA LEXIS 2053 ; September 9, 1930 , Promulgated *2053 Thomas H. Meek, C.P.A., for the petitioner. John E. Marshall, Esq., 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.

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.

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.

Stanley Insulating Co. v. Commissioner

2 B.T.A. 967 · United States Board of Tax Appeals · Oct 23, 1925

Stanley Insulating Co. v. Commissioner Docket No. 2983. … From the testimony and exhibits introduced at the hearing, the Board makes the following FINDINGS OF FACT.

Wenger v. Commissioner

42 B.T.A. 225 · United States Board of Tax Appeals · Jun 26, 1940

Reinecke v. Smith, supra. … [Reviewed by the Board. Decision will be entered under Bule 50. TysoN and Hill dissent.

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

Black River Sand Corp. v. Commissioner

18 B.T.A. 490 · United States Board of Tax Appeals · Dec 12, 1929

On the authority of Remington Rand, Inc. v. … Reviewed by the Board. Judgment will he entered under Rule 50.

Real Estate Trust & Ins. Co. v. Commissioner

7 B.T.A. 868 · United States Board of Tax Appeals · Jul 30, 1927

Springmeier Co., supra; Conklin-Zonne-Loomis Co., supra, and Matteson Co. v. Willcuts, 12 Fed. (2d) 447. The entire income of the Courtney Company was derived through its lease of the Dickson Building. … This petitioner falls squarely within the Board’s decision in the Appeal of Newam Theatre Corporation, 1 B. T. A. 887. See also Appeal of J. L. Kelso Co., 1 B. T. A. 1264, and Cotton Hotel Co. v. Bass, 7 Fed. (2d) 900.

Hinrichs v. Commissioner

34 B.T.A. 835 · United States Board of Tax Appeals · Jul 24, 1936

The opinions of the United States Court of Appeals for the District of Columbia, in Hutton v. … United States v. White Dental Manfacturing Co., 274 U. S. 398 .

Joseph W. Woods & Sons Co. v. Commissioner

8 B.T.A. 705 · United States Board of Tax Appeals · Oct 10, 1927

WOODS & SONS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Joseph W. Woods & Sons Co. v. Commissioner Docket No. 9156. … United States Board of Tax Appeals 8 B.T.A. 705 ; 1927 BTA LEXIS 2815 ; October 10, 1927 , Promulgated *2815 1.

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.