Case law

Hopkins v. Commissioner

27 B.T.A. 1331 · United States Board of Tax Appeals · Apr 28, 1933

WALTER HOPKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hopkins v. Commissioner Docket No. 50984. … Reviewed by the Board. Judgment will be entered for the respondent. Footnotes 1. SEC. 112.

Golden v. Commissioner

39 B.T.A. 676 · United States Board of Tax Appeals · Apr 5, 1939

Cook on Corporations, sec. 534; Gibbons v. Mahon, 186 U. S. 549 ; Sabre v. Union Traction & Electric Co., 225 Fed. 601 . … J. 959; *684 Welch v. Mandeville, 1 Wheat. 233 ; Chase & Baker Co. v. National Trust & Credit Co., 215 Fed. 633 ; Greenville Savings Bank v. Lawrence, 76 Fed. 545 .

Metcalf v. Commissioner

13 B.T.A. 236 · United States Board of Tax Appeals · Aug 6, 1928

METCALF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Metcalf v. Commissioner Docket No. 13348. … Under date of December 1, 1920, the board of directors of the Southern Pacific Co. informed its stockholders of a plan for the separation of its California oil properties.

S. W. Bridges & Co. v. Commissioner

4 B.T.A. 750 · United States Board of Tax Appeals · Aug 5, 1926

Bridges & Co. v. Commissioner Docket No. 8600. … The same question here presented was before this Board in the . In that appeal the taxpayer's net income for the fiscal year ended June 30, 1922, was in excess of $33,000.

Morrison Bond Co. v. Commissioner

42 B.T.A. 720 · United States Board of Tax Appeals · Sep 24, 1940

In Bryant v. … Reviewed by the Board. Decisions will be entered under Rule 50.

Kelleher v. Commissioner

34 B.T.A. 902 · United States Board of Tax Appeals · Aug 7, 1936

A. 1295; petition to review denied in Dickey v. Burnet, 56 Fed. (2d) 917; certiorari denied, 287 U. S. 606 ; and D. H. Byrd, 32 B. T. A. 568. … Reviewed by the Board. Decision will be entered for the respondent.

L. B. Menefee Lumber Co. v. Commissioner

9 B.T.A. 1368 · United States Board of Tax Appeals · Jan 17, 1928

MENEFEE LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. B. Menefee Lumber Co. v. Commissioner Docket No. 2851. … At a meeting of the board of directors of the petitioner on June 10, 1918, L. B. Menefee being present but not voting, the followiing offer of L. B.

First Nat'l Bank v. Commissioner

36 B.T.A. 651 · United States Board of Tax Appeals · Oct 15, 1937

Reinecke v. Northern Trust Co., 278 U. S. 339 ; Coolidge v. Long, 282 U. S. 582 . Cf. May v. Heiner, 281 U. S. 238 . … Gould v. Gould, 245 U. S. 151 ; Miller v. Nut Margarine Co., 284 U. S. 498 . Reviewed by the Board. Decision will be entered for the petitioners.

Fairview Round Mountain Mines Co. v. Commissioner

3 B.T.A. 279 · United States Board of Tax Appeals · Jan 12, 1926

Fairview Round Mountain Mines Co. v. Commissioner Docket No. 41. United States Board of Tax Appeals 3 B.T.A. 279 ; 1926 BTA LEXIS 2706 ; January 12, 1926 , Decided Submitted June 18, 1925 . *2706 C. M. … At a meeting of the board of directors held on December 17, 1906, it was resolved that the sales of treasury stock, issued by the secretary, be approved and adopted as the act of the taxpayer, and that 75,000 shares of its

Anniston Auto Co. v. Commissioner

4 B.T.A. 689 · United States Board of Tax Appeals · Aug 2, 1926

ANNISTON AUTO CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Anniston Auto Co. v. Commissioner Docket No. 1335. … United States Board of Tax Appeals 4 B.T.A. 689 ; 1926 BTA LEXIS 2227 ; August 2, 1926 , Decided *2227 A contribution to chamber of commerce held not an ordinary and necessary business expense. L. B.

Consumers' Ice & Cold Storage Co. v. Commissioner

6 B.T.A. 1269 · United States Board of Tax Appeals · May 10, 1927

CONSUMERS' ICE & COLD STORAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Consumers' Ice & Cold Storage Co. v. Commissioner Docket No. 8551. … The board of directors at a regular meeting approved rebuilding the boilers. The petitioner expended $7,484 in making all of the improvements which are in dispute.

D. J. & T. Sullivan, Inc. v. Commissioner

17 B.T.A. 1258 · United States Board of Tax Appeals · Nov 6, 1929

In Commissioner v. Adolph Hirsch & Co., 80 Fed. (2d) 645, the court stated: • The management of the business of the corporation is not the control required by the statute. It refers to stock control. … A. 408, the Board stated: These excerpts set forth what we conceive to be the theory of affiliation, and in the instant case the ownership of 75 per cent of the capital stock of the Aluminum Rolling Mills, Inc., by the petitioner

Farmers' Fuel Co. v. Commissioner

1 B.T.A. 1058 · United States Board of Tax Appeals · Apr 27, 1925

Farmers' Fuel Co. v. Commissioner Docket No. 210. United States Board of Tax Appeals 1 B.T.A. 1058 ; 1925 BTA LEXIS 2691 ; April 27, 1925 , decided Submitted February 7, 1925 . *2691 R. N. Miller, Esq., J. J. … A hearing was had and the appeal submitted on the pleadings and oral and documentary evidence, from which the Board makes the following FINDINGS OF FACT. 1.

Sheffield Dentifrice Co. v. Commissioner

13 B.T.A. 877 · United States Board of Tax Appeals · Oct 10, 1928

SHEFFIELD DENTIFRICE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sheffield Dentifrice Co. v. Commissioner Docket No. 11814. … Reviewed by the Board. Judgment of no deficiency will be entered. MURDOCK dissents.

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.

Merchants Transfer & Storage Co. v. Commissioner

17 B.T.A. 290 · United States Board of Tax Appeals · Sep 18, 1929

MERCHANTS TRANSFER & STORAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Merchants Transfer & Storage Co. v. Commissioner Docket Nos. 12351, 13105, 13282, 30906, 36227. … the date of final decision by said Board.

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.

Jackson County State Bank v. Commissioner

2 B.T.A. 1100 · United States Board of Tax Appeals · Oct 30, 1925

In the opinion of the Board the situation presented by the taxpayer is not one which would entitle it to an obsolescence deduction. … Any other interpretation would be inconsistent with the principle announced in United States v. Flannery, 268 U. S. 98 ; and McCaughn v. Ludington, 268 U. S. 106 .

Briggs-Weaver Mach. Co. v. Commissioner

14 B.T.A. 1351 · United States Board of Tax Appeals · Jan 16, 1929

The board of directors, trustees or managers of a corporation may increase its authorized capital when empowered to do so by a two-thirds vote of all its stock, by complying with the provisions of Article 1348. … Washer v. Smyer, 211 S. W. 985 ; Thompson v. First State Bank of Amarillo, 211 S. W. 977 .

McLean v. Commissioner

41 B.T.A. 565 · United States Board of Tax Appeals · Mar 8, 1940

Commissioner v. Fleming, 82 Fed. (2d) 324. The petitioners make an alternative contention in case the Board holds that the payments are not capital gains. … Burnet v.