Case law

Louisiana Jockey Club, Inc. v. Commissioner

13 B.T.A. 752 · United States Board of Tax Appeals · Oct 3, 1928

In Kornhauser v. United States, 276 U. … Reviewed by the Board. Judgment will be entered under Bule 50. GkeeN, Ajrundell, VaN Fossan, and Murdock dissent.

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.

Wisconsin Hydro-Electric Co. v. Commissioner

10 B.T.A. 933 · United States Board of Tax Appeals · Feb 21, 1928

Under prior decisions of the Board following Edwards v. Cuba Railroad Co., 268 U. S. 628 , such amounts are not income. Appeal of Liberty Light da Power Co., 4 B. T. A. 155; Aransas Compress Co. v. Commissioner, 8 B. T. … A. 155; Great Northern Railway Co. v. Commissioner, 8 B. T. A. 225.

McCormick v. Commissioner

1 B.T.A. 1061 · United States Board of Tax Appeals · Apr 27, 1925

McCormick v. Commissioner Docket No. 1880. United States Board of Tax Appeals 1 B.T.A. 1061 ; 1925 BTA LEXIS 2692 ; April 27, 1925 , decided Submitted April 7, 1925 . *2692 Frederick E. Reeve, C.P.A., for thr taxpayer. … There is no evidence before the Board upon which it can determine whether a loss was sustained in connection with the sale of the real estate by the taxpayer in the year 1919, and so much of the Commissioner's determination

Isaac Goldmann Co. v. Commissioner

17 B.T.A. 1103 · United States Board of Tax Appeals · Oct 28, 1929

ISAAC GOLDMANN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Isaac Goldmann Co. v. Commissioner Docket No. 11871. … The petitioner filed *2187 its petition in this case with this Board on February 10, 1926.

Roy & Titcomb, Inc. v. Commissioner

23 B.T.A. 12 · United States Board of Tax Appeals · May 1, 1931

ROY & TITCOMB, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Roy & Titcomb, Inc. v. Commissioner Docket No. 29138. … determination of the profit or loss on this particular transaction and to bring it within the Board's consideration of the problem in the prior decision in the Riggs National Bank case. (.)

Crocker v. Commissioner

28 B.T.A. 132 · United States Board of Tax Appeals · May 17, 1933

Bank of Boston v. Commissioner, 63 Fed. (2d) 685; and Burnet v. Brooks, 288 U.S. 378 , this contention must be denied. … Van Tassel v. Burger, 119 App.Div.N.Y. 509. Cf. Charles W. Dahlinger, 20 B.T.A. 176 ; Newaygo Portland Cement Co., 27 B.T.A. 1097 ; Lucas v.

Blue River Placer Mining Co. v. Commissioner

8 B.T.A. 166 · United States Board of Tax Appeals · Sep 22, 1927

BLUE RIVER PLACER MINING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Blue River Placer Mining Co. v. Commissioner Docket No. 6299. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Sparrow v. Commissioner

20 B.T.A. 865 · United States Board of Tax Appeals · Sep 16, 1930

SPARROW, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARGARET ALICIA SPARROW, INDIVIDUALLY, AND THE SAID MARGARET B. … SPARROW AND BANK OF NEW YORK AND TRUST COMPANY, AS GENERAL GUARDIANS OF MARGARET ALICIA SPARROW, AN INFANT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sparrow v. Commissioner Docket Nos. 48782, 48783.

Harmel v. Commissioner

19 B.T.A. 376 · United States Board of Tax Appeals · Mar 24, 1930

HENRY HARMEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Harmel v. Commissioner Docket No. 38855. … This question has been considered by the Board on a number of occasions and has been exhaustively discussed in *2412 ; ; and .

Trego County Cooperative Asso. v. Commissioner

6 B.T.A. 1275 · United States Board of Tax Appeals · May 10, 1927

Trego County Cooperative Asso. v. Commissioner Docket No. 2137. … The Board of Directors shall appoint a manager of the business who with the consent of the directors may hire or discharge such help as he shall deem necessary but all salaries shall be approved *3302 by the board of directors

Cavanagh v. Commissioner

2 B.T.A. 268 · United States Board of Tax Appeals · Jul 10, 1925

Cavanagh v. Commissioner Docket No. 2916. … From the oral and documentary evidence and the allegations of the petition admitted by the Commissioner, the Board makes the following FINDINGS OF FACT. 1.

Livingston v. Commissioner

46 B.T.A. 538 · United States Board of Tax Appeals · Mar 10, 1942

Rice v. Eisner, 16 Fed. (2d) 358. Respondent points to Lambert v. Commissioner, 108 Fed. (2d) 624, which affirmed the memorandum opinion of this Board holding that the same stock became worthless prior to 1934. … Reviewed by the Board. Decision will be entered u/nder Bule 50.

Spring Valley Water Co. v. Commissioner

5 B.T.A. 660 · United States Board of Tax Appeals · Nov 27, 1926

The propriety of including so-called carrying charges (taxes and interest) in capital investment in computing gain or loss is concidered and decided in Westerfield v. Rafferty, 4 Fed. (2d) 590; 5 Am. Fed. Tax Rep. 5342. … The principle announced in that case has been followed by this Board in Appeal of Columbia Theatre Co., 3 B. T. A. 622, 628.

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.

Hof Brau Co. v. Commissioner

12 B.T.A. 1067 · United States Board of Tax Appeals · Jul 2, 1928

THE HOF BRAU CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hof Brau Co. v. Commissioner Docket No. 4636. … be taken by him until final determination by the United States Board of Tax Appeals of the appeal of taxpayer now pending before that Board.

Nicolai v. Commissioner

42 B.T.A. 899 · United States Board of Tax Appeals · Oct 9, 1940

. *909 The legal principle enunciated in Douglas v. Willcuts, supra, has been applied by the courts and by the Board in many cases which have come before them. … The Board is of the opinion that the decision of the Supreme Court in Helvering v.

Haft v. Commissioner

20 B.T.A. 431 · United States Board of Tax Appeals · Jul 31, 1930

HAFT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Haft v. Commissioner Docket No. 31234. United States Board of Tax Appeals 20 B.T.A. 431 ; 1930 BTA LEXIS 2120 ; July 31, 1930 , Promulgated *2120 1. … At a meeting of the board of directors of the C. J.

Ethel D. Co. v. Commissioner

27 B.T.A. 25 · United States Board of Tax Appeals · Nov 8, 1932

COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ethel D. Co. v. Commissioner Docket No. 32032. … Reviewed by the Board. Decision will *1146 be entered for the petitioner.

Evening Star Newspaper Co. v. Commissioner

28 B.T.A. 762 · United States Board of Tax Appeals · Jul 27, 1933

See also American Rolling Mill Co. v. Commissioner, supra. … Kornhauser v. United States, 276 U.S. 145 . Under either aspect we think the petitioner is entitled to the deductions claimed. Reviewed by the Board. Judgment will he entered under Rule SO.