Case law

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.

Murphy Oil Co. v. Commissioner

15 B.T.A. 1195 · United States Board of Tax Appeals · Mar 30, 1929

In the Superheater case the contemplated litigation grew out of an action of the board of directors, acting as such. The claim settled did not involve title. … Reviewed by the Board. Judgment will be entered wider Bule 50. MillikeN did not participate. LaNSDON, Phillips, GeeeN, and Murdock dissent.

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.

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.

Campbell v. Commissioner

6 B.T.A. 60 · United States Board of Tax Appeals · Feb 4, 1927

ARCHER MAYNARD CAMPBELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Campbell v. Commissioner Docket No. 18320. … United States Board of Tax Appeals 6 B.T.A. 60 ; 1927 BTA LEXIS 3612 ; February 4, 1927 , Promulgated *3612 H. H. Shelton, Esq., for the petitioner. W. Frank Gibbs, Esq., for the respondent.

Ayer v. Commissioner

7 B.T.A. 324 · United States Board of Tax Appeals · Jun 14, 1927

AYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ayer v. Commissioner Docket No. 6442. United States Board of Tax Appeals 7 B.T.A. 324 ; 1927 BTA LEXIS 3215 ; June 14, 1927 , Promulgated *3215 1. … Later, in the course of the trial, petitioner's counsel moved in effect that the Board take judicial *326 notice of the contents of the pleadings and record in an action pending before it in Docket No. 16594.

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.

S. J. Harry Co. v. Commissioner

4 B.T.A. 211 · United States Board of Tax Appeals · Jun 25, 1926

Harry Co. v. Commissioner Docket No. 1644. United States Board of Tax Appeals 4 B.T.A. 211 ; 1926 BTA LEXIS 2340 ; June 25, 1926 , Decided Submitted May 10, 1925 . *2340 1. … of such retained percentages being contingent upon the final acceptance of the work by the Board of Water Supply.

Goldberg v. Commissioner

14 B.T.A. 465 · United States Board of Tax Appeals · Nov 28, 1928

JOE GOLDBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Goldberg v. Commissioner Docket No. 13115. … United States Board of Tax Appeals 14 B.T.A. 465 ; 1928 BTA LEXIS 2967 ; November 28, 1928 , Promulgated *2967 1.

Anderson Mfg. Co. v. Commissioner

1 B.T.A. 1243 · United States Board of Tax Appeals · May 26, 1925

Co. v. Commissioner Docket No. 630. United States Board of Tax Appeals 1 B.T.A. 1243 ; 1925 BTA LEXIS 2598 ; May 26, 1925 , decided Submitted April 11, 1925 . *2598 C. R. McAtee, Esq., for the taxpayer. A. J. … The parties have agreed upon the disposition of the appeal, and from the stipulations filed setting forth the issues and the agreement thereon, the Board makes the following FINDINGS OF FACT.

Baldwin v. Commissioner

43 B.T.A. 183 · United States Board of Tax Appeals · Dec 31, 1940

See Baldwin v. Commissioner, 94 Fed. (2d) 355. Accordingly, although the petition herein was signed by only one of two executors, the Board has jurisdiction to consider it. … Reviewed by the Board. Decision will be entered wider Bule 50. Leech concurs only in the result.

O'Neill v. Commissioner

4 B.T.A. 1011 · United States Board of Tax Appeals · Sep 25, 1926

O'Neill v. Commissioner Docket No. 5517. United States Board of Tax Appeals 4 B.T.A. 1011 ; 1926 BTA LEXIS 2088 ; September 25, 1926 , Decided *2088 Charles A. O'Neill pro se. F. O. Graves, Esq., for the Commissioner.

Bigelow v. Commissioner

2 B.T.A. 982 · United States Board of Tax Appeals · Oct 26, 1925

Bigelow v. Commissioner Docket No. 3627. United States Board of Tax Appeals 2 B.T.A. 982 ; 1925 BTA LEXIS 2196 ; October 26, 1925 , Decided Submitted July 13, 1925 . *2196 Ernest A. Bigelow, Esq., pro se. George G. … The Board determines that the deficiency for the year 1918 is $2,151.17.

Burnham v. Commissioner

2 B.T.A. 602 · United States Board of Tax Appeals · Sep 9, 1925

Burnham v. Commissioner Docket Nos. 2609 and 2615. United States Board of Tax Appeals 2 B.T.A. 602 ; 1925 BTA LEXIS 2347 ; September 9, 1925 , Decided Submitted June 25, 1925 . *2347 Robert Ash, Esq., for the taxpayers. … From the pleadings and from depositions and documentary evidence introduced by the taxpayers, the Board makes the following FINDINGS OF FACT.

Case v. Commissioner

26 B.T.A. 1044 · United States Board of Tax Appeals · Sep 28, 1932

trust are the property of the life tenant, while those that were earned prior to the creation of the trust are the property of the corpus of the trust fund,” citing decisions of the New York courts, and arguing that this Board … Phelps v. Commissioner, 54 Fed. (2d) 289, 292. See also Burk-Waggoner Oil Ass'n v. Hopkins, 269 U. S. 110 ; Rosenberger v. McCaughn, 25 Fed. (2d) 699; California, Iron Yards Co. v.

Kleberg v. Commissioner

31 B.T.A. 95 · United States Board of Tax Appeals · Aug 15, 1934

KING, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kleberg v. Commissioner Docket No. 52632. … The executors filed a petition with this Board, Docket No. 40466, on August 27, 1928.

Georgia-Florida Land Co. v. Commissioner

16 B.T.A. 1253 · United States Board of Tax Appeals · Jun 29, 1929

GEORGIA-FLORIDA LAND CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Georgia-Florida Land Co. v. Commissioner Docket No. 31095. … will not contest that point before the Board.

Veeder v. Commissioner

10 B.T.A. 884 · United States Board of Tax Appeals · Feb 17, 1928

This of course does not mean that the case when heard by the Board is not to be limited to the issues raised in the pleadings. … See Art Metal Works v. Commissioner, 9 B. T. A. 491. There being no other issue than that of the statute of limitations, judgment will be for respondent. Judgment will be entered for the respondent.

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.

Northrop v. Commissioner

19 B.T.A. 222 · United States Board of Tax Appeals · Mar 5, 1930

NORTHROP, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Northrop v. Commissioner Docket No. 36828. … United States Board of Tax Appeals 19 B.T.A. 222 ; 1930 BTA LEXIS 2451 ; March 5, 1930 , Promulgated *2451 Under the Revenue Act of 1926, section 209, the earned-income credit is properly computed by applying the credits