Case law

Consolidated Inv. Co. v. Commissioner

13 B.T.A. 1252 · United States Board of Tax Appeals · Oct 26, 1928

CONSOLIDATED INVESTMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Consolidated Inv. Co. v. Commissioner Docket No. 13603. … This same question was in issue before the Board in , for the years 1918 and 1920.

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.

Edison Sec. Corp. v. Commissioner

34 B.T.A. 1188 · United States Board of Tax Appeals · Oct 21, 1936

EDISON SECURITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Edison Sec. Corp. v. Commissioner Docket No. 52662. … In accordance with this stipulation and with the holding of the Board upon the matter in issue, Judgment will be entered under Rule 50.

Meurer Steel Barrel Co. v. Commissioner

11 B.T.A. 584 · United States Board of Tax Appeals · Apr 13, 1928

MEURER STEEL BARREL CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Meurer Steel Barrel Co. v. Commissioner Docket No. 11624. … The petition in this proceeding was filed with the Board on February 4, 1926.

Hawks v. Nursery Co. v. Commissioner

1 B.T.A. 1207 · United States Board of Tax Appeals · May 23, 1925

Hawks v. Nursery Co. v Commissioner Docket No. 1469. United States Board of Tax Appeals 1 B.T.A. 1207 ; 1925 BTA LEXIS 2613 ; May 23, 1925 , decided Submitted May 6, 1925 . *2613 Charles H. Hawks, Jr., for the taxpayer. … The sole issue before the Board is the March 1, 1913, value of the land described in the findings. FINDINGS OF FACT. 1.

Youngstown Bread Co. v. Commissioner

2 B.T.A. 402 · United States Board of Tax Appeals · Sep 7, 1925

Youngstown Bread Co. v. Commissioner Docket No. 1333. United States Board of Tax Appeals 2 B.T.A. 402 ; 1925 BTA LEXIS 2391 ; September 7, 1925 , Decided Submitted May 23, 1925 . *2391 Adrian C. … On reference to the Board, ARUNDELL took no part in the consideration.

Hunt v. Commissioner

36 B.T.A. 268 · United States Board of Tax Appeals · Jun 30, 1937

State of Arkansas v. State of Tennessee, 246 U. S. 158, 176 ; Western Union Telegraph Co. v. Foster, 247 U. S. 105, 115 ; Bankers Pocahontas Coal Co. v. Burnet, 287 U. S. 308 . … Reviewed by the Board. Judgment will be entered for the respondent.

Haller v. Commissioner

26 B.T.A. 395 · United States Board of Tax Appeals · Jun 13, 1932

In Cromwell v. … This Board has recently said, in Mary Katharine Dulin et al., 25 B. T.

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.

Schmidt v. Commissioner

11 B.T.A. 1199 · United States Board of Tax Appeals · May 7, 1928

WALTER SCHMIDT, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Schmidt v. Commissioner Docket No. 11548. … Reviewed by the Board. Judgment will be entered for the respondent.

Shore v. Commissioner

26 B.T.A. 389 · United States Board of Tax Appeals · Jun 13, 1932

The only question submitted to the Board is whether the language in the lease contracts quoted above conveys a present interest in income-producing property or is a mere direction to govern the lessee in distributing the … A. 350; Rosenwald v. Commissioner, 33 Fed. (2d) 423; Hazel T. Power, 23 B. T. A. 428. Decision will be entered under Rule 50.

France Co. v. Commissioner

29 B.T.A. 661 · United States Board of Tax Appeals · Jan 3, 1934

THE FRANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. France Co. v. Commissioner Docket No. 64869. … On January 18, 1929, petitioner's board of directors authorized its officers to enter into said agreement by virtue of a shareholders' resolution passed on the same date.

Ralph J. Chandler Shipbuilding Co. v. Commissioner

22 B.T.A. 5 · United States Board of Tax Appeals · Feb 2, 1931

Court in United States v. … LaBelle Iron Works v. United States, 256 U.

Davidson v. Commissioner

3 B.T.A. 47 · United States Board of Tax Appeals · Nov 14, 1925

Davidson v. Commissioner Docket No. 2593. … The remaining value of the entire property on March 1, 1913, was the value of the oil content of the wells on that date, which the Board finds to be $32,460.

Menger v. Commissioner

17 B.T.A. 998 · United States Board of Tax Appeals · Oct 17, 1929

MENGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. H. BRICKELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Menger v. Commissioner Docket Nos. 21589, 21590. … No appeal was filed by the taxpayer with the United States Board of Tax Appeals.

Schlemmer & Graber Co. v. Commissioner

2 B.T.A. 823 · United States Board of Tax Appeals · Oct 12, 1925

Schlemmer & Graber Co. v. Commissioner Docket No. 1422. … United States Board of Tax Appeals 2 B.T.A. 823 ; 1925 BTA LEXIS 2243 ; October 12, 1925 , Decided Submitted May 14, 1925 . *2243 Upon the evidence, held, that the taxpayer did not have taxable net income in excess of that

G. U. R. Co. v. Commissioner

41 B.T.A. 223 · United States Board of Tax Appeals · Jan 30, 1940

The Board said (pp. 1156, 1159): * * * The increment in the value of the property was converted into a realized profit within the group. … A purpose to evade taxes might evidence the absence of legitimate purpose, Gregory v. Helvering, 293 U. S. 465 ; but evasion of taxes is not the sole justification for resort to section 45.

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

Cheney v. Commissioner

1 B.T.A. 1003 · United States Board of Tax Appeals · Apr 13, 1925

Cheney v. Commissioner Docket No. 912. … From the petition and answer and the admissions of the Commissioner made at the hearing the Board makes the following FINDINGS OF FACT. 1. The taxpayer is an individual residing at Allgood, Ala.

California Sanitary Co. v. Commissioner

32 B.T.A. 122 · United States Board of Tax Appeals · Feb 20, 1935

CALIFORNIA SANITARY COMPANY, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. California Sanitary Co. v. Commissioner Docket No. 68655. … Other provisions of the code relate to the procedure as to the assessment, proceedings before boards of equalization, levying of the tax, and methods of collection.