Case law

Dayton Wright Airplane Co. v. Commissioner

17 B.T.A. 142 · United States Board of Tax Appeals · Aug 23, 1929

DAYTON WRIGHT AIRPLANE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dayton Wright Airplane Co. v. Commissioner Docket No. 16915. … such period during 1919 will also be determined under Rule 50 of the Board.

Camp Mfg. Co. v. Commissioner

25 B.T.A. 537 · United States Board of Tax Appeals · Feb 18, 1932

CAMP MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Camp Mfg. Co. v. Commissioner Docket No. 35955. … At the time of its dissolution the board of directors of said corporation consisted of six members.

Guaranty Trust Co. v. Commissioner

36 B.T.A. 597 · United States Board of Tax Appeals · Oct 5, 1937

S. 672; Schwab v. Schwab, 163 N. Y. S. 246; Schneider v. Schneider, 107 N. Y. S. 792, all relating to attempted gifts of bank deposits. In re Miller’s Estate, 236 N. Y. S. 290; 140 N. E. 701, 702 . … Reviewed by the Board. Decision will be entered for the respondent.

Smith Agricultural Chemical Co. v. Commissioner

11 B.T.A. 902 · United States Board of Tax Appeals · Apr 30, 1928

SMITH AGRICULTURAL CHEMICAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Smith Agricultural Chemical Co. v. Commissioner Docket No. 13179. … United States Board of Tax Appeals 11 B.T.A. 902 ; 1928 BTA LEXIS 3699 ; April 30, 1928 , Promulgated *3699 Invested capital may not be reduced in determining the extent to which a dividend is paid from current earnings of

Coleman v. Commissioner

31 B.T.A. 319 · United States Board of Tax Appeals · Oct 12, 1934

In this connection the petitioner cites the decision of the Board in Union C. De Ford, 19 B. T. … Reviewed by the Board. Decision will be entered for the respondent. Black, Smith, and Akundell dissent.

Barnes v. Commissioner

36 B.T.A. 764 · United States Board of Tax Appeals · Oct 27, 1937

In Duffin v. … A. 518; Budd v.

Clinton Hotel Realty Corp. v. Commissioner

44 B.T.A. 1215 · United States Board of Tax Appeals · Aug 8, 1941

A. 845; Renwick v. United States 87 Fed. (2d) 128; Commissioner v. Lyon, 97 Fed. (2d) 70; Grand Central Public Market, Inc. v. United States, 22 Fed. Supp. 119. … concluded that the payment was advance rental, and accordingly it is to be taxed to the petitioner in the year of its receipt. *1219 The petitioner places his entire reliance on an unpublished memorandum opinion of the Board

Loring v. Commissioner

15 B.T.A. 50 · United States Board of Tax Appeals · Jan 24, 1929

LORING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Loring v. Commissioner Docket No. 12069. … United States Board of Tax Appeals 15 B.T.A. 50 ; 1929 BTA LEXIS 2932 ; January 24, 1929 , Promulgated *2932 1. MOTION TO DISMISS denied. 2.

Scharton v. Commissioner

32 B.T.A. 459 · United States Board of Tax Appeals · Apr 18, 1935

Tait v. Western Maryland Rwy. Co., 289 U. S. 620 ; Cromwell v. County of Sac, 94 U. S. 351 ; Hanby v. Commissioner, 67 Fed. (2d) 125. … Reviewed by the Board. Judgment will be entered under Rule 50.

Goodwin v. Commissioner

9 B.T.A. 1209 · United States Board of Tax Appeals · Jan 12, 1928

The burden rests upon petitioners to establish in what year the losses occurred, and where they have not supplied this testimony, the Board is unable to supply it for them. Cf. Avery v. … Fell v. Commissioner, 7 B. T. A. 263, and that petitioners are, therefore, entitled to deduct their losses in this transaction in the year 1920. Respondent’s action in denying a deduction of any loss arising from the M.

First Nat'l Bank v. Commissioner

7 B.T.A. 817 · United States Board of Tax Appeals · Jul 29, 1927

FIRST NATIONAL BANK OF FORT DODGE, IOWA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. First Nat'l Bank v. Commissioner Docket No. 8021. … United States Board of Tax Appeals 7 B.T.A. 817 ; 1927 BTA LEXIS 3098 ; July 29, 1927 , Promulgated *3098 Harry Friedman, Esq., and W. D. Jamieson, Esq., for the petitioner. L. C. Mitchell, Esq., for the respondent.

American Viscose Corp. v. Commissioner

19 B.T.A. 937 · United States Board of Tax Appeals · May 13, 1930

AMERICAN VISCOSE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. VISCOSE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. VISCOSE CORPORATION OF VIRGINIA, PETITIONER, v. … American Viscose Corp. v. Commissioner Docket Nos. 33953, 39112, 39113.

Collins v. Commissioner

46 B.T.A. 765 · United States Board of Tax Appeals · Mar 27, 1942

See Doyle v. Mitchell Brothers Co., supra, page 185 of 247 U. S. 88 S. Ct. 467. … Our conclusion here also seems to be in accord with the recent case of Glenn v. Louisville Trust Co., 124 Fed. (2d) 48.

New York Theatre Program Corp. v. Commissioner

4 B.T.A. 431 · United States Board of Tax Appeals · Jul 27, 1926

New York Theatre Program Corp. v. Commissioner Docket No. 4357. … V. Storrs 1,965 shares Ralph Trier 750 shares R. M.

Federal Holding Co. v. Commissioner

1 B.T.A. 1144 · United States Board of Tax Appeals · May 20, 1925

Federal Holding Co. v. Commissioner Docket No. 2003. United States Board of Tax Appeals 1 B.T.A. 1144 ; 1925 BTA LEXIS 2640 ; May 20, 1925 , decided Submitted April 7, 1925 . *2640 Arthur L. … These respective depreciation rates are the sole issue before the Board, other than minor adjustments in the invested capital. DECISION.

Haas Bros. v. Commissioner

3 B.T.A. 113 · United States Board of Tax Appeals · Nov 24, 1925

Haas Bros. v. Commissioner Docket No. 1675. … In Hamilton v. Klinke, 42 Cal.App. 426 , 183 Pac. 675 , and in Jones v.

Indiana Lamp Corp. v. Commissioner

28 B.T.A. 491 · United States Board of Tax Appeals · Jun 22, 1933

In Kirby Lumber Co. v. United States, 284 U.S. 1 , the Supreme Court held that a corporation may realize profit from a transaction in its own bonds. … Wool-ford Realty Co. v. Rose, 286 U.S. 319 . Reviewed by the Board. Decision will be entered wider Rule 50. Smith and Murdock dissent.

Kuldell v. Commissioner

34 B.T.A. 1116 · United States Board of Tax Appeals · Oct 16, 1936

In the case of Labrot v. Burnet, 57 Fed. (2d) 413, affirming the Board, 18 B. T. … With that reasoning of the Board of Tax Appeals we agree. In transactions like the one before us, substance and not form determines the applicability of the taxing act. Southern Pacific Co. v. Lowe, 247 U.

Forshay v. Commissioner

20 B.T.A. 537 · United States Board of Tax Appeals · Aug 11, 1930

McGuire v. McGuire, supra; Baumann v. Mina mon, 132 Misc. 891 ; 230 N. Y. S. 723; Stanley v. Payne, 119 N. Y. S. 570; Bryant v. Shaw, 180 N. Y. S. 301; Hutchens v. Van Vechten, supra; Wendt v. … Walsh, supra; Poppenhausen v. Poppenhausen, 149 App. Div. (N. Y.) 307; Woerz v. Rademacher, supra; Ramson v. Lampman, 5 N. Y. 456 ; Holden v. Burton, 105 N. Y. 415 ; 11 N.

Meredith v. Commissioner

2 B.T.A. 290 · United States Board of Tax Appeals · Jul 10, 1925

Meredith v. Commissioner Docket No. 1540. United States Board of Tax Appeals 2 B.T.A. 290 ; 1925 BTA LEXIS 2471 ; July 10, 1925 , Decided Submitted June 10, 1925 . *2471 George Maurice Morris, Esq., for the taxpayer. … From the allegations of the petition admitted *2472 by the Commissioner, certain depositions offered in evidence, and the stipulations of the parties, the Board makes the following FINDINGS OF FACT. 1.