Case law

M. A. Burns Mfg. Co. v. Commissioner

21 B.T.A. 749 · United States Board of Tax Appeals · Dec 17, 1930

BURNS MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. M. A. Burns Mfg. Co. v. Commissioner Docket No. 41365. … In distributing the assets of the Lumber Co. the Board of Trade, on November 26, 1919, paid to the bank $3,137.58, which was credited upon the face of petitioner's note.

Bush v. Commissioner

43 B.T.A. 535 · United States Board of Tax Appeals · Feb 11, 1941

In the case of Helvering v. Clifford, 309 U. … Although we have found no cases involving exactly similar facts, we have no hesitancy, after a thorough study of the Clifford case, supra, and the decisions of the courts and this Board decided after the opinion in that case

Aluminum Flake Co. v. Commissioner

6 B.T.A. 1193 · United States Board of Tax Appeals · Apr 30, 1927

ALUMINUM FLAKE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Aluminum Flake Co. v. Commissioner Docket Nos. 4669, 8444. … In the instant proceeding the board of directors have placed three separate values on the property as shown by their books.

Goldman v. Commissioner

24 B.T.A. 915 · United States Board of Tax Appeals · Nov 25, 1931

Their contention has been decided, adversely to them, in Phillips v. Commissioner, 283 U. S. 589 . … Within sixty days after June 13, 1927, the petitioners filed their petitions with this Board. .

Boekman v. Commissioner

38 B.T.A. 541 · United States Board of Tax Appeals · Sep 16, 1938

SIMON BOEKMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Boekman v. Commissioner Docket No. 82185. … Cardoze & Boekman, New York, being members of the Exchange and Board of Trade, were charged commissions on round turns at the rate of $6.25.

John Lee Shoe Co. v. Commissioner

11 B.T.A. 187 · United States Board of Tax Appeals · Mar 23, 1928

The Board has repeatedly stated that affiliation must depend on the facts in each particular case, that no hard and fast rule can be laid down for guidance, and percentages of stock ownership may not be the sole criterion … V. Greene & Co., 5 B. T. A. 442, and H. B. Smith Machine Co., 7 B. T. A. 525. Such a decision renders unnecessary a decision on the second assignment of error. Judgment will be entered on 15 days’ notice, under Bule 50.

Metropolitan Theatre Co. v. Commissioner

1 B.T.A. 893 · United States Board of Tax Appeals · Mar 25, 1925

Metropolitan Theatre Co. v. Commissioner Docket No. 920. … The taxpayer appealed from this determination of the Commissioner and filed its petition with this Board on December 4, 1924. DECISION. The determination of the Commissioner is approved.

Freedman v. Commissioner

34 B.T.A. 956 · United States Board of Tax Appeals · Aug 19, 1936

Chief Justice Hughes puts it in Willcuts v. Bunn, 282 U. … Board of Trustees of the University of Illmois v. United States, 289 U. S. 48, 59 . “Of course, the reasons underlying the principle mark the limit of its range.” Indian Motocycle Co. v. United States, 283 U. S. 570 .

Dunham v. Commissioner

13 B.T.A. 582 · United States Board of Tax Appeals · Sep 27, 1928

DUNHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dunham v. Commissioner Docket No. 9881. … Reviewed by the Board. Judgment will be entered under Rule 50.

Guaranty Trust Co. v. Commissioner

34 B.T.A. 384 · United States Board of Tax Appeals · Apr 21, 1936

Partnership Law of New York, secs. 60, 61, and 62. 2 As this Board held in Abe De Roy et al., Executors, 19 B. T. … The argument that the disputed income thus escapes income tax should be addressed to Congress, not to this Board. See Commissioner v. City Bank Farmers Trust Co., 296 U. S. 85 ; Sawtell v.

Seneca Coal Mining Co. v. Commissioner

2 B.T.A. 513 · United States Board of Tax Appeals · Sep 8, 1925

Seneca Coal Mining Co. v. Commissioner Docket No. 1049. United States Board of Tax Appeals 2 B.T.A. 513 ; 1925 BTA LEXIS 2368 ; September 8, 1925 , Decided Submitted February 9, 1925 . *2368 Edward C. … The Board considers this evidence insufficient. FINDINGS OF FACT. 1. The taxpayer is a Pennsylvania corporation organized February 18, 1904. It has an authorized and paid-up capital stock of $50,000.

Simpson & Frey, Inc. v. Commissioner

16 B.T.A. 199 · United States Board of Tax Appeals · Apr 25, 1929

SIMPSON & FREY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Simpson & Frey, Inc. v. Commissioner Docket No. 16548. … The respondent denied that the Board had jurisdiction for 1920, alleging that there was an overassessment determined by the respondent for that year.

Caughey-Jossman Co. v. Commissioner

8 B.T.A. 201 · United States Board of Tax Appeals · Sep 22, 1927

Ashton, 8 Peters 148 ; Marshall v. B. & O. R. R. Co., 16 How. 314, 342 . … Reviewed by the Board. Order of dismissal will he entered. Midliken and Smith dissent.

Melczer v. Commissioner

23 B.T.A. 124 · United States Board of Tax Appeals · May 8, 1931

Since there is no provision in the rules of the Board for the filing of a joint petition (Jacob Held, Jr., et al., 20 B. T. … Reviewed by the Board. Judgment will be entered for the respondent.

Ehrman v. Commissioner

41 B.T.A. 652 · United States Board of Tax Appeals · Mar 22, 1940

Commissioner, 77 Fed. (2d) 599; Richards v. Commissioner, 81 Fed. (2d) 369; Welch v. Solomon, 99 Fed. (2d) 41; and Commissioner v. Boeing, 106 Fed. (2d) 305. … Phipps v. Commissioner rests upon the conclusion that the transactions in the taxable year were not sufficient to constitute doing business, and Pope v.

Avery v. Commissioner

32 B.T.A. 948 · United States Board of Tax Appeals · Jul 16, 1935

AVERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Avery v. Commissioner Docket Nos. 76053, 78474. … United States Board of Tax Appeals 32 B.T.A. 948 ; 1935 BTA LEXIS 866 ; July 16, 1935 , Promulgated *866 The base for the computation of the 15 percent limitation on the deduction for charitable and other contributions is

Menominee Bay Shore Lumber Co. v. Commissioner

18 B.T.A. 499 · United States Board of Tax Appeals · Dec 12, 1929

Quinlan, and John V. … Reviewed by the Board. Judgment will he entered for the resfond&nt.

Burge v. Commissioner

4 B.T.A. 732 · United States Board of Tax Appeals · Aug 4, 1926

Steam is not in point, and to support his views cites Marr v. United States, 268 U. S. 536 ; 45 Sup. Ct. 575; 5 Am. Fed. Tax Rep. 5393, and the decisions of this Board in Appeals of E. C. Huffman, 1 B. T. A. 52; J. K. … Thus, in Weiss v. Stearn , as in Eisner v.

First National Bank v. Commissioner

34 B.T.A. 631 · United States Board of Tax Appeals · May 27, 1936

Commissioner v. Blum, 75 Fed. (2d) 699, affirming 29 B. T. A. 580. … Alworth-Washburn Co. v. Helvering, 67 Fed. (2d) 694. Reviewed by the Board. Decision will be entered under Rule 50.

Leonard v. Commissioner

36 B.T.A. 563 · United States Board of Tax Appeals · Sep 28, 1937

See also Helvering v. Grosvenor, 85 Fed. (2d) 2; Commissioner v. Hyde, 82 Fed. (2d) 174; Albert C. Whitaker, 38 B. T. A. 865. In Helvering v. … On the authority of the cases above cited, the order of the Board is reversed. Petitioner cites and relies on the case of Commissioner v. Tuttle, 89 Fed. (2d) 113, as controlling here.