Case law

Joseph W. Woods & Sons Co. v. Commissioner

8 B.T.A. 705 · United States Board of Tax Appeals · Oct 10, 1927

WOODS & SONS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Joseph W. Woods & Sons Co. v. Commissioner Docket No. 9156. … United States Board of Tax Appeals 8 B.T.A. 705 ; 1927 BTA LEXIS 2815 ; October 10, 1927 , Promulgated *2815 1.

Securities Investing Fund, Inc. v. Commissioner

1 B.T.A. 279 · United States Board of Tax Appeals · Jan 13, 1925

Securities Investing Fund, Inc. v. … Final decision of the Board will be settled on consent or on seven days' notice, in accordance with Rule 50. OPINION.

Buffalo Union Furnace Co. v. Commissioner

23 B.T.A. 439 · United States Board of Tax Appeals · May 28, 1931

United States v. Anderson, 269 U. S. 422 , and Lucas v. American Code Co., 280 U. S. 445 . Whatever may be the rule laid down in Parle v. … A. 1168), and the same regulations were recently upheld by the Supreme Court in Fawcus Machine Co. v. United States, supra. Reviewed by the Board. Judgment will be entered under Rule 50. Smith dissents.

Ames v. Commissioner

27 B.T.A. 624 · United States Board of Tax Appeals · Jan 31, 1933

A. 1007; Mich. v. Zucos, 37 Fed. (2d) 801. … Reviewed by the Board. Judgment will be entered under Bule 50.

Excelsior-Leader Laundry Co. v. Commissioner

8 B.T.A. 183 · United States Board of Tax Appeals · Sep 22, 1927

Springfield, etc., Co. v. Hobart, 98 A. 227 , 68 S. W. 942 . … Wells v. Electric Co., 108 A. 607 , 84 S. W. 204 . See also Queen City Furniture & Carpet Co. v. Crawford, 127 Mo. 356 ; 30 S. W. 163 .

Morf v. Commissioner

6 B.T.A. 309 · United States Board of Tax Appeals · Feb 24, 1927

WILLIAM MORF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Morf v. Commissioner Docket No. 8921. … The resolution of this issue is controlled by the prior decisions of the Board in *3556 , and . Judgment will be entered for the respondent.

Gibbs--Preyer Trust 1 v. Commissioner

39 B.T.A. 492 · United States Board of Tax Appeals · Feb 24, 1939

It has been held by the Board, on the authority of that case and its companions, 1 that, in determining whether the trust was created and maintained for such purpose, the powers granted in the trust instrument and not only … Atlas Petroleum Co. v. Cocklin, 59 Fed. (2d) 571; Ryder v. Faxon, 171 Mass. 206 ; 50 N. E. 681 ; Alexander v. Righter, 240 Pa. 22 ; 87 Atl. 427 .

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.

Keenan v. Commissioner

20 B.T.A. 498 · United States Board of Tax Appeals · Aug 6, 1930

KEENAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Keenan v. Commissioner Docket No. 29108. … The Board is unable to agree with this contention. The law provides for the deduction from gross income of all ordinary and necessary expense incurred or paid in the taxable years.

Peyton v. Commissioner

10 B.T.A. 1129 · United States Board of Tax Appeals · Mar 1, 1928

. * * * Counsel for petitioner insists that the loss claimed is deductible under the above section of the statute, and relies upon the cases of Shearer v. Anderson, 16 Fed. (2d) 995, and W. S. Bronson v. … Reviewed by the Board. Judgment will Toe entered for the respondent.

Candler v. Commissioner

1 B.T.A. 1018 · United States Board of Tax Appeals · Apr 14, 1925

Candler v. Commissioner Docket No. 1554. … From the pleadings and a stipulation filed by the parties, the Board makes the following FINDINGS OF FACT. The taxpayer is an individual residing at Atlanta, Ga.

Twin Bell Oil Syndicate v. Commissioner

26 B.T.A. 165 · United States Board of Tax Appeals · May 25, 1932

TWIN BELL OIL SYNDICATE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Twin Bell Oil Syndicate v. Commissioner Docket No. 29518. … The second issue is raised only if this Board should hold the petitioner taxable as an association.

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.

Williams v. Commissioner

28 B.T.A. 1279 · United States Board of Tax Appeals · Aug 29, 1933

He relies on Remington Rand, Inc. v. Commissioner, 33 Fed. (2d) 77, and other cases which hold that what was done must control rather than what might have been done. … Edwards v. Chile Copper Co., 270 U.S. 452 . We should not be controlled by the words of the resolutions if their real purpose and effect are otherwise apparent. Phelps v. Commissioner, 54 Fed. (2d) 289; Gossett v.

Seymour v. Commissioner

27 B.T.A. 403 · United States Board of Tax Appeals · Dec 21, 1932

SEYMOUR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Seymour v. Commissioner Docket No. 52349. … Reviewed by the Board. Decision will be entered for the respondent.

Model Dairy, Inc. v. Commissioner

13 B.T.A. 545 · United States Board of Tax Appeals · Sep 25, 1928

MODEL DAIRY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Model Dairy, Inc. v. Commissioner Docket No. 19332. … That at a meeting of the board of directors, held on March 9, 1920, the *3235 following resolution was approved: * * * The matter of wages was thoroughly gone over.

Sloan v. Commissioner

24 B.T.A. 61 · United States Board of Tax Appeals · Sep 21, 1931

In support of this theory they rely on Blair v. Wilson Syndicate Trust, 39 Fed. (2d) 43; Lucas v. Extension Oil Co., 47 Fed. 65; Lansdowne Realty Trust, 50 Fed. (2d) 56; C. H. … Upon this principle the courts and this Board have uniformly held that a trust operating a business for profit is an association taxable as a corporation. Little Four Oil & Gas Co. v.

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.

Merle-Smith v. Commissioner

22 B.T.A. 378 · United States Board of Tax Appeals · Feb 26, 1931

What is reasonable, under all circumstances, is a matter for the Board to determine. The orders are reversed and causes remanded. … Botany Mills v. United States, 278 U. S. 282, 289, 290 , 49 S. Ct. 129, 132 , 73 L. Ed. 379 ; United States v. Anderson, 269 U. S. 422, 443 , 46 S. Ct. 131 , 70 L. Ed. 347 .

Cunningham v. Commissioner

9 B.T.A. 1050 · United States Board of Tax Appeals · Jan 1, 1928

CUNNINGHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cunningham v. Commissioner Docket No. 5253. … United States Board of Tax Appeals 9 B.T.A. 1050 ; 1928 BTA LEXIS 4313 ; January, 3, 1928 , Promulgated *4313 1.