Case law

Horrmann v. Commissioner

34 B.T.A. 1178 · United States Board of Tax Appeals · Oct 21, 1936

Brown, Executrix, 26 B. T. … Brown, Executrix, supra), the disputed dividend was held nontaxable. We do not believe that the recent case of Koshland v. Helvering, 297 U. S. 702 , requires a different conclusion.

Twin Ports Bridge Co. v. Commissioner

27 B.T.A. 346 · United States Board of Tax Appeals · Dec 19, 1932

Walls v. Commissioner, 60 Fed. (2d) 347; Commissioner v. Swensen, 56 Fed. (2d) 545; Collins v. Commissioner, 32 Fed. (2d) 1753; Service Recorder Co. v. Routzahn, supra. … Brown, 18 B. T. A. 859; J. S. Cullinan, 5 B. T. A. 996. The petitioner having failed in this respect, the determination of the respondent must be approved. Reviewed by the Board.

Bateman v. Commissioner

43 B.T.A. 69 · United States Board of Tax Appeals · Dec 11, 1940

Vinton v. Pratt, 228 Mass. 468 ; 117 N. E. 919 ; Shattuck v. Burrage, 229 Mass. 448 ; 118 N. E. 889 . Cf. Crawford v. Langmaid, 171 Mass. 309 ; 50 N. E. 606 . … Williams v. Inhabitants of Milton, 215 Mass. 1 ; 102 N. E. 355 ; Chase v. Union National Bank of Lowell, 275 Mass. 503 ; 176 N. E. 508 .

Fleming v. Commissioner

36 B.T.A. 773 · United States Board of Tax Appeals · Oct 27, 1937

FLEMING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fleming v. Commissioner Docket No. 78416. … United States Board of Tax Appeals 36 B.T.A. 773 ; 1937 BTA LEXIS 661 ; October 27, 1937 , Promulgated *661 1.

Hippodrome Co. v. Commissioner

10 B.T.A. 1010 · United States Board of Tax Appeals · Feb 24, 1928

THE HIPPODROME CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hippodrome Co. v. Commissioner Docket Nos. 7354, 21529. … Brown, and a man named Oppenheimer. Ackerman and Harris and Brown were theatrical men in business in cities north of Los Angeles.

National Bank of Commerce v. Commissioner

19 B.T.A. 1080 · United States Board of Tax Appeals · May 23, 1930

In Central Railroad & Banking Co. v. … Nebraska National Bank v. Union Stockyards National Bank, 187 N. W. 883 ; 108 Nebr. 417; Brown v. Deposit National Bank, 125 Misc. Rep. 247 ; 211 N. Y. S. 366; and Fagan v. Texas Co. (Texas Civ. App., 1920), 220 S.

Perkins v. Commissioner

36 B.T.A. 791 · United States Board of Tax Appeals · Nov 3, 1937

Certain principles have, however, been enunciated by the courts and the Board which aid in arriving at the solution of the problem presented. … v.

John H. Wood Co. v. Commissioner

46 B.T.A. 895 · United States Board of Tax Appeals · Apr 7, 1942

WOOD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. John H. Wood Co. v. Commissioner Docket No. 105564. … United States Board of Tax Appeals 46 B.T.A. 895 ; 1942 BTA LEXIS 806 ; April 7, 1942 , Promulgated *806 In 1931 petitioner acquired a bond and securing mortgage at a cost of $35,000, knowing the obligor mortgagor had died

Cyrus W. Scott Mfg. Co. v. Commissioner

37 B.T.A. 726 · United States Board of Tax Appeals · Apr 15, 1938

and regulations: Clark Brown Grain Co., 18 B. … A. 70; Greylook Mills v. Blair, 293 Fed. 846 ; Home Ice Cream & Ice Co., 19 B. T. A. 762; Jonas Cadillac Co., 16 B. T. A. 932; Norwich Woolen Mills Corporation, 18 B. T. A. 303.

Gudeon v. Commissioner

32 B.T.A. 100 · United States Board of Tax Appeals · Feb 19, 1935

A. 578; affd., in part sub nom Pope v. Commissioner, 39 Fed. (2d) 420; Benedict v. Price, 38 Fed. (2d) 309; and Arthur G. Hilmer, 27 B. T. A. 1165. … James Brown, 10 B. T. A. 1036. See also La Monte & Sons v. Commissioner, 32 Fed. (2d) 220; Louis C. Rollo, 20 B. T. A. 199.

Frank B. Gilbreth, Inc. v. Commissioner

4 B.T.A. 952 · United States Board of Tax Appeals · Sep 23, 1926

Gilbreth, Inc. v. Commissioner Docket No. 4568. United States Board of Tax Appeals 4 B.T.A. 952 ; 1926 BTA LEXIS 2125 ; September 23, 1926 , Decided *2125 George H. D. Foster, Esq., for the petitioner. J. … Gilbreth, Inc., is a domestic corporation with offices at 77 Brown Street, Providence, R.I. Its business is described as "Consulting Engineering in Management."

Moore v. Commissioner

39 B.T.A. 147 · United States Board of Tax Appeals · Jan 19, 1939

ADA SMALL MOORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Moore v. Commissioner Docket No. 88944. … Brown, Esq., for the petitioner. John R. Wheeler, Esq., for the respondent. SMITH *147 OPINION.

Robertson v. Commissioner

13 B.T.A. 550 · United States Board of Tax Appeals · Sep 26, 1928

ROBERTSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Robertson v. Commissioner Docket No. 17227. … Reviewed by the Board. Judgment will be entered under Rule 50.

Irvine v. Commissioner

36 B.T.A. 653 · United States Board of Tax Appeals · Oct 15, 1937

Brown. No probate proceedings were ever had in the settlement of his estate. … See Crocker v. Commissioner, 84 Fed. (2d) 64. Our ruling in this case may seem at variance with the views expressed by the Board in Jessie Smith, Executrix, 24 B. T.

McReynolds v. Commissioner

1 B.T.A. 815 · United States Board of Tax Appeals · Mar 18, 1925

BROWN, deceased. McReynolds v. Commissioner Docket No. 660. … Brown, deceased.

Martin v. Commissioner

24 B.T.A. 813 · United States Board of Tax Appeals · Nov 13, 1931

Miller v. Gearin, 258 Fed. 225 ; certiorari denied, 250 U. S. 667 ; Cryan v. Wardell, 263 Fed. 248 . … Brown, 4 B. T. A. 1129; Shelby D. Scott, 9 B. T. A. 1219; Joseph L. B. Alexander, 13 B. T. A. 1169; James M. Butler, 19 B. T. A. 718. Reviewed by the Board. Judgment will be entered under Rule 50.

Butterworth v. Commissioner

23 B.T.A. 838 · United States Board of Tax Appeals · Jun 23, 1931

Burridge v. Beabyl, 1 Pere Wms. 127 (1710); Isenhart v. Brown, 1 Edw. Ch. (N. Y.) 413 (1832) ; Requa v. Graham, 187 Ill. 67 , 58 N. E. 357 , 52 L. R. A. 641 (1900). … Isenhart v. Brown, 1 Edw. Ch. 418 , is quoted in Carper v. Crowl, 149 Ill. 465 ; 36 N. E. 1040 ; and ReQua v.

Hallett v. Commissioner

29 B.T.A. 494 · United States Board of Tax Appeals · Dec 5, 1933

Brown of Wilmington, Vermont, Ernest H. Hallett of Lisbon, New Hampshire, Eugene M. Dow of Lisbon, New Hampshire, and Edward K. … See Dugan v. Miles, 292 Fed. 131 ; United States v. Farr’s Executor, 196 Fed. 996 ; and Simpson v. United States, 252 U.S. 547 .

Ullman v. Commissioner

6 B.T.A. 100 · United States Board of Tax Appeals · Feb 9, 1927

United States v. Robbins, 269 U.S. 315 ; 46 Sup.Ct. Rep. 148; Brown v. Brown, 170 Cal. 1 ; 147 Pac. 1168 . … See Gould v. Gould, 245 U.S. 151 ; Audubon v. Shufeldt, 181 U.S. 575 ; and Appeal of David G. Joyce, 3 B.T.A. 393 .

Warner v. Commissioner

26 B.T.A. 872 · United States Board of Tax Appeals · Aug 18, 1932

The courts and this Board have held that the payments are not income to the widow so long as they do not exceed the value mentioned. Warner v. Walsh, 15 Fed. (2d) 367; United States v. … Beabyl, 1 Pere Wms. 127 (1710) ; Isenhart v. Brown, 1 Edw. Ch. (N. Y.) 413 (1832) ; BeQua v. Graham, 187 Ill. 67 * * * (1900).