Case law

Borden Mfg. Co. v. Commissioner

6 B.T.A. 276 · United States Board of Tax Appeals · Feb 19, 1927

BORDEN MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Borden Mfg. Co. v. Commissioner Docket No. 7397. … United States Board of Tax Appeals 6 B.T.A. 276 ; 1927 BTA LEXIS 3571 ; February 19, 1927 , Promulgated *3571 1.

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.

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.

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.

Barnes v. Commissioner

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

In Duffin v. … A. 518; Budd v.

American Manganese Steel Co. v. Commissioner

7 B.T.A. 659 · United States Board of Tax Appeals · Jul 14, 1927

AMERICAN MANGANESE STEEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Manganese Steel Co. v. Commissioner Docket No. 8145. … United States Board of Tax Appeals 7 B.T.A. 659 ; 1927 BTA LEXIS 3126 ; July 14, 1927 , Promulgated *3126 1.

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.

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.

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.

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.

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.

Keystone Table Co. v. Commissioner

1 B.T.A. 382 · United States Board of Tax Appeals · Jan 27, 1925

Keystone Table Co. v. Commissioner Docket No. 533. … From the evidence presented at the hearing the Board makes the following FINDINGS OF FACT. 1. The taxpayer is a Pennsylvania corporation engaged in the manufacture of furniture at Mount Wolf, Pa.

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.

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.

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.

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.