Case law

Inecto, Inc. v. Commissioner

20 B.T.A. 566 · United States Board of Tax Appeals · Aug 14, 1930

INECTO, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Inecto, Inc. v. Commissioner Docket No. 40375. … In the opinion, the Board stated: The petitioner at no time had any proprietary right in the check for $75,000.

Brownsville & Matamoros Bridge Co. v. Commissioner

1 B.T.A. 320 · United States Board of Tax Appeals · Jan 13, 1925

Brownsville & Matamoros Bridge Co. v. Commissioner Docket No. 93. United States Board of Tax Appeals 1 B.T.A. 320 ; 1925 BTA LEXIS 2974 ; January 13, 1925 , decided Submitted November 17, 1924 . *2974 1. … Final decision of the Board will be settled *2979 on consent or on fifteen days' notice, in accordance with Rule 50. OPINION.

Washburn v. Commissioner

16 B.T.A. 1091 · United States Board of Tax Appeals · Jun 20, 1929

In Willcuts v. Milton Dairy Co., 275 U. … Reviewed by the Board. Decision will be entered under Rule 50. ArpNDEll dissents on the first point.

Commerce Union Trust Co. v. Commissioner

21 B.T.A. 174 · United States Board of Tax Appeals · Nov 3, 1930

S. 339 ; and Tyler v. United States, supra. … Reviewed by the Board. Decision will be entered for respondent.

North Side Lumber & Timber Co. v. Commissioner

27 B.T.A. 1187 · United States Board of Tax Appeals · Apr 14, 1933

NORTH SIDE LUMBER & TIMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. North Side Lumber & Timber Co. v. Commissioner Docket No. 34924. … The petitioner cites Lipke v. Lederer, 259 U.S. 557 ; Regal Drug Corp. v. Wardell, 260 U.S. 386 ; and Dukich v. Blair, 3 Fed.(2d) 302 .

Sevier v. Commissioner

14 B.T.A. 709 · United States Board of Tax Appeals · Dec 13, 1928

Ob April 24, 1926, petitioner filed her petition with the Board. … Baltzell v. Mitchell, 3 Fed. (2d) 428.

Bray & Kates Co. v. Commissioner

3 B.T.A. 1316 · United States Board of Tax Appeals · Apr 19, 1926

Bray & Kates Co. v. Commissioner Docket No. 4705. United States Board of Tax Appeals 3 B.T.A. 1316 ; 1926 BTA LEXIS 2436 ; April 19, 1926 , Decided Submitted March 1, 1926 . *2436 1. … SMITH, dissenting: I dissent on the second point on the basis of the reasoning of the court in United *2443 States v.

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.

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.

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.

Barnes v. Commissioner

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

In Duffin v. … A. 518; Budd v.

Murphy v. Commissioner

25 B.T.A. 724 · United States Board of Tax Appeals · Feb 29, 1932

See Lucas v. Extension Oil Co., 47 Fed. (2d) 65. … Reviewed by the Board. Decision will he entered under Bule 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.

Chemical Nat'l Bank v. Commissioner

30 B.T.A. 178 · United States Board of Tax Appeals · Mar 27, 1934

THE CHEMICAL NATIONAL BANK OF NEW YORK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chemical Nat'l Bank v. Commissioner Docket No. 45604. … Reviewed by the Board. Judgment will be entered under Rule 50. VAN FOSSAN and ADAMS dissent.

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.

Kahn v. Commissioner

44 B.T.A. 84 · United States Board of Tax Appeals · Apr 8, 1941

Upon amply sufficient evidence the Board found specifically that the taxpayers’ interest in the property became worthless in 1934. … Compare Wieboldt v. Commissioner, 113 F. 2d 384, 386 (C. C. A. 7). On the authority of Denman v. Brumback, 58 F. 2d 128, 129 (C. C. A. 6) and Rhodes v. Commissioner, 100 F. 2d 966 (C. C.

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.

Augustus v. Commissioner

40 B.T.A. 1201 · United States Board of Tax Appeals · Dec 20, 1939

Tke proceeding was submitted upon stipulations of fact under Rule 30 of tke Board’s Rules of Practice. … Helvering v. Morgan’s, Inc., 293 U. S. 121 ; McFeely v. Commissioner, supra.

Mahler v. Commissioner

32 B.T.A. 644 · United States Board of Tax Appeals · May 22, 1935

Many cases involving the deductibility of fees and commissions paid by and to the administrators have been before the Board and the courts. … Lindley v. Commissioner, 63 Fed. (2d) 807; Van Wart v. Commissioner, 293 U. S. 537 . Decision will be entered for the respondent.

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.