Case law

Dill Mfg. Co. v. Commissioner

39 B.T.A. 1023 · United States Board of Tax Appeals · May 24, 1939

Rule 32 of the, Board’s Rules of Practice; Security-First National Bank of Los Angeles, Executor, 38 B. T. A. 425. … The Board has said in United Business Corporation of America, 19 B. T.

Guyton & Cumfer Mfg. Co. v. Commissioner

2 B.T.A. 312 · United States Board of Tax Appeals · Jul 11, 1925

Co. v. Commissioner Docket No. 2853. United States Board of Tax Appeals 2 B.T.A. 312 ; 1925 BTA LEXIS 2456 ; July 11, 1925 , Decided Submitted May 13, 1925 . *2456 Jonathan B. Cook, C.P.A., for the taxpayer. J. … This amount had not *2457 been withdrawn by the officers and was used in the business of the company as a part of its working capital. *313 On April 11, 1919, the board of directors of the taxpayer corporation held a meeting

Truempy v. Commissioner

1 B.T.A. 349 · United States Board of Tax Appeals · Jan 16, 1925

Truempy v. Commissioner Docket No. 207. … From this determination the taxpayer appealed to this Board. DECISION. The determination of the Commissioner is approved. *350 OPINION.

S. J. Harry Co. v. Commissioner

4 B.T.A. 211 · United States Board of Tax Appeals · Jun 25, 1926

Harry Co. v. Commissioner Docket No. 1644. United States Board of Tax Appeals 4 B.T.A. 211 ; 1926 BTA LEXIS 2340 ; June 25, 1926 , Decided Submitted May 10, 1925 . *2340 1. … of such retained percentages being contingent upon the final acceptance of the work by the Board of Water Supply.

Wood v. Commissioner

34 B.T.A. 1252 · United States Board of Tax Appeals · Oct 28, 1936

(New Colonial Ice Co., v. Helvering, 292 U. S. 453 .) … Petitioner relies on two decisions of this Board to sustain his contention: James W. Arrott, Jr., 23 B. T. A. 478, and Francis Francis, Guardian, 15 B. T. A. 1332.

Kansas City S. Ry. v. Commissioner

16 B.T.A. 665 · United States Board of Tax Appeals · May 24, 1929

Co. v. Lee, 260 U. S. 16 ; Phelps v. United States, 274 U. S. 341 ; Illinois Terminal Co., supra. … S. 192, 195 ; Vickshurg & Pacific Railroad v. Dennis, 116 U. S. 665 , and many cases there cited; Farrington v. Tennessee, 95 U. S. 679, 686 ; West Wisconsin Railway v. Supervisors, 93 U. S. 595 ; Tucker v.

Bradley Miller & Co. v. Commissioner

1 B.T.A. 941 · United States Board of Tax Appeals · Apr 6, 1925

Bradley Miller & Co. v. Commissioner Docket No. 1034. … The Board is of the opinion that the Commissioner's action was correct.

Continental Nat'l Bank & Trust Co. v. Commissioner

20 B.T.A. 829 · United States Board of Tax Appeals · Sep 16, 1930

Under Mason v. Routzahn, 275 U. … The Board ought not to favor him with a mathematical assumption of fact and thus in effect reverse the burden of proof.

Dalton Gymnasium & Swimming School, Inc. v. Commissioner

1 B.T.A. 54 · United States Board of Tax Appeals · Nov 10, 1924

Dalton Gymnasium & Swimming School, Inc. v. Commissioner Docket No. 194. … In the opinion of the Board capital can not be regarded as a material income-producing factor.

Lisk Mfg. Co. v. Commissioner

11 B.T.A. 179 · United States Board of Tax Appeals · Mar 23, 1928

A. 255; Yakima Transfer & Storage Co. v. Commissioner, 10 B. T. A. 244; Appeal of Navarro Lumber Co., 10 B. T. A. 690. The petitioner alleges several errors in the computation of the deficiencies. … The liability to pay these taxes existed at the beginning of the year (United States v. Anderson, 269 U. S. 422 ; 5 Am. Fed.

Pittsburgh Gasoline Co. v. Commissioner

21 B.T.A. 297 · United States Board of Tax Appeals · Nov 12, 1930

In Swift & Co. v. … Reviewed by the Board. Judgment will be entered under Buie 50.

American Press Co. v. Commissioner

4 B.T.A. 964 · United States Board of Tax Appeals · Sep 23, 1926

AMERICAN PRESS COMPANY, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Press Co. v. Commissioner Docket No. 1412. … United States Board of Tax Appeals 4 B.T.A. 964 ; 1926 BTA LEXIS 2129 ; September 23, 1926 , Decided *2129 1. The valuation of an Associated Press franchise determined for invested capital purposes. 2.

Giannini v. Commissioner

42 B.T.A. 546 · United States Board of Tax Appeals · Aug 15, 1940

GIANNINI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLORINDA A. GIANNINI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Giannini v. Commissioner Docket Nos. 87128, 87127. … On February 15, 1928, the board of regents of the University of California, by L. A.

Marine Transport Co. v. Commissioner

28 B.T.A. 566 · United States Board of Tax Appeals · Jun 28, 1933

Mitchell v. Commissioner, 48 Fed. 697 . … Reviewed by the Board. Decision will be entered for the respondent. SEC. 22, GROSS INCOME.

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.

Helmholz v. Commissioner

28 B.T.A. 165 · United States Board of Tax Appeals · May 23, 1933

Bank v. … Reviewed by the Board. Judgment will be entered under Rule 50. Sternhagen dissents.

Goldberg v. Commissioner

14 B.T.A. 465 · United States Board of Tax Appeals · Nov 28, 1928

JOE GOLDBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Goldberg v. Commissioner Docket No. 13115. … United States Board of Tax Appeals 14 B.T.A. 465 ; 1928 BTA LEXIS 2967 ; November 28, 1928 , Promulgated *2967 1.

Fisher v. Evatt

45 Ohio Law. Abs. 497 · United States Board of Tax Appeals · Nov 27, 1943

See Harker v Evatt, 140 Oh St 346, 351. … See Harker v Evatt, supra.

Dunn Mfg. Co. v. Commissioner

14 B.T.A. 225 · United States Board of Tax Appeals · Nov 15, 1928

DUNN MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dunn Mfg. Co. v. Commissioner Docket No. 15815. … Reviewed by the Board. Further proceeding may be had under Rule 62.

Peyton v. Commissioner

10 B.T.A. 1129 · United States Board of Tax Appeals · Mar 1, 1928

. * * * Counsel for petitioner insists that the loss claimed is deductible under the above section of the statute, and relies upon the cases of Shearer v. Anderson, 16 Fed. (2d) 995, and W. S. Bronson v. … Reviewed by the Board. Judgment will Toe entered for the respondent.