Case law

Robert G. Lassiter & Co. v. Commissioner

16 B.T.A. 1151 · United States Board of Tax Appeals · Jun 25, 1929

LASSITER & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Robert G. Lassiter & Co. v. Commissioner Docket No. 15882. … Article 5 of the by-laws of the petitioner is as follows: ARTICLE V The President shall preside at the meetings of the Board of Directors, shall see that all orders and resolutions of the Board of Directors are carried out

Saul v. Commissioner

4 B.T.A. 639 · United States Board of Tax Appeals · Jul 31, 1926

SAUL ET AL. 1 Saul v. Commissioner Docket Nos. 3244, 3245, 3652, 3736, 4224, 4826, 4907. … In the , the Board said: It seems to us to be fundamentally unsound to determine income tax liability by what might have taken place rather than by what actually occurred.

Nibley-Mimnaugh Lumber Co. v. Commissioner

37 B.T.A. 617 · United States Board of Tax Appeals · Apr 5, 1938

RAVENSCROFT, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Nibley-Mimnaugh Lumber Co. v. Commissioner Docket No. 85966. … On August 1, 1936, a petition for redetermination of that deficiency was filed with the Board bearing the caption: Nibley-Mimnaugh Lumber Company, by J. F. Ravenscroft, Trustee.

Pitzman v. Commissioner

36 B.T.A. 81 · United States Board of Tax Appeals · Jun 11, 1937

Swanson v. Commissioner, 296 U. S. 362 ; Helvering v. Coleman-Gilbert Associates, 296 U. S. 369 ; Helvering v. Combs, 296 U. S. 365 ; Morrissey v. Commissioner, 296 U. S. 344 . … Reviewed by the Board. Decision will be entered for the petitioners.

Moorhead v. Commissioner

22 B.T.A. 858 · United States Board of Tax Appeals · Mar 20, 1931

Section 602 of the Revenue Act of 1928 provides that in proceedings before the Board the burden of proof shall be upon the Commissioner to show that a petitioner is liable as a transferee of property of a taxpayer, but not … the transferor, and we have been sustained in so holding by the United States Circuit Court of Appeals for the Second Circuit in a per curiam decision handed down on January 5, 1931, in Commissioner of Internal Revenue v.

Lindheim v. Commissioner

2 B.T.A. 913 · United States Board of Tax Appeals · Oct 19, 1925

Lindheim v. Commissioner Docket No. 2668. United States Board of Tax Appeals 2 B.T.A. 913 ; 1925 BTA LEXIS 2228 ; October 19, 1925 , Decided Submitted June 3, 1925 . *2228 David A. Buckley, C.P.A., for the taxpayer. B. … Aside from the concession that the taxpayer claimed to have contributed $4,002 in 1919 to some organization known as the Federation of American Zionists, no evidence other than the foregoing was placed before the Board.

Bowman v. Commissioner

1 B.T.A. 60 · United States Board of Tax Appeals · Nov 14, 1924

Bowman v. Commissioner Docket No. 39. United States Board of Tax Appeals 1 B.T.A. 60 ; 1924 BTA LEXIS 259 ; November 14, 1924 , decided Submitted September 26, 1924 . *259 Paul G. Smith, Esq., for the taxpayers. … The Board determines that the deficiency, as determined by the Commissioner with respect to the income tax liability for the *260 year 1919 of J. W. Bowman, H. H. Bowman, and J. K.

Ferguson v. Commissioner

23 B.T.A. 364 · United States Board of Tax Appeals · May 21, 1931

FERGUSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ferguson v. Commissioner Docket No. 38744. … Reviewed by the Board. Decision will be entered for the respondent. MATTHEWS concurs in the result only.

Knoernschild v. Commissioner

35 B.T.A. 886 · United States Board of Tax Appeals · Apr 16, 1937

Helvering v. Pardee, Case No. 77, 290 U. S. 365, 370-1 ; Burnet v. Whitehouse, 283 U. S. 148 Mississippi Valley Trust Co. v. Commissioner, 72 Fed. (2d) 197. … Reviewed by the Board. Judgment will be entered wnder Bule 50.

Miller v. Commissioner

37 B.T.A. 830 · United States Board of Tax Appeals · May 10, 1938

This Board held that the amount so paid was a legal deduction from gross income as an ordinary and necessary business expense. … In Welch v. Helvering, 290 U.

Winston Bros. Co. v. Commissioner

29 B.T.A. 905 · United States Board of Tax Appeals · Jan 24, 1934

This question has been decided in the affirmative, under varying facts, in Walville Lumber Co. v. Commissioner, 35 Fed. (2d) 445; Commissioner v. … Reviewed by the Board. Judgment will be entered for the petitioner.

Oregon City Mfg. Co. v. Commissioner

43 B.T.A. 212 · United States Board of Tax Appeals · Dec 31, 1940

The proceedings have been submitted to the Board upon the pleadings, a signed stipulation of facts, and certain exhibits. These establish the following: 1. … If there could be any doubt upon this point, we think it was settled by the Supreme Court in Helvering v. Northwest Steel Rolling Mills, Inc., 311 U. S. 46 .

Wayburn v. Commissioner

32 B.T.A. 813 · United States Board of Tax Appeals · Jun 26, 1935

This phase of the case seems to us to fall within the holding in Cohan v. … Reviewed by the Board. Decision will he entered wider Rule 50.

Pan-American Hide Co. v. Commissioner

1 B.T.A. 1249 · United States Board of Tax Appeals · May 26, 1925

Pan-American Hide Co. v. Commissioner Docket No. 1970. … The contention is similar to that which was rejected by the Board in ; *2604 ; and . The , cited by the taxpayer, is not in point, nor is the .

Wall v. Commissioner

4 B.T.A. 915 · United States Board of Tax Appeals · Sep 22, 1926

Wall v. Commissioner Docket No. 7359. United States Board of Tax Appeals 4 B.T.A. 915 ; 1926 BTA LEXIS 2145 ; September 22, 1926 , Decided *2145 Frank E. Wall pro se. A. Calder Mackay, Esq., for the Commissioner. … LITTLETON: The decision of the first issue is governed by the opinion of the Board in the .

Fitzgerald v. Commissioner

5 B.T.A. 178 · United States Board of Tax Appeals · Oct 26, 1926

Fitzgerald v. Commissioner Docket No. 810. … United States Board of Tax Appeals 5 B.T.A. 178 ; 1926 BTA LEXIS 2934 ; October 26, 1926 , Decided *2934 Held, that no part of the dividends involved herein is taxable at the rates prescribed for the year 1917.

Christy v. Commissioner

23 B.T.A. 300 · United States Board of Tax Appeals · May 18, 1931

CHARLES CHRISTY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Christy v. Commissioner Docket No. 26867. … A second allegation of error was abandoned at the hearing and only one question is submitted to the Board. The petitioner is a resident of Wichita, Kans.

Farming Corp. v. Commissioner

11 B.T.A. 1413 · United States Board of Tax Appeals · May 16, 1928

We believe this point is controlled by the case of Gallatoire Brothers v. Lines, 11 Fed. (2d) 878, and by gur own *1416 opinion in Appeal of J. Alland & Bros., Inc., 1 B. T. … Reviewed by the Board. Judgment will be entered for the respondent.

McCormick v. Commissioner

33 B.T.A. 1046 · United States Board of Tax Appeals · Feb 11, 1936

MCCORMICK, DECEASED, PETITIONER, ET AL., 1 v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McCormick v. Commissioner Docket Nos. 44069, 51498, 51524, 51525, 51624. … Gregory v. Helvering, 293 U.S. 465 , followed. 2.

Green v. Commissioner

24 B.T.A. 719 · United States Board of Tax Appeals · Nov 11, 1931

United States v. Isham, 17 Wall. 496 . Speaking generally, in determining what was actually done in any case, this Board will regard substance rather than form. … Reviewed by the Board. Judgment will be entered for the 'petitioner. Marquette concurs in the result only.