Case law

Ferguson v. Commissioner

23 B.T.A. 364 · United States Board of Tax Appeals · May 21, 1931

FERGUSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ferguson v. Commissioner Docket No. 38744. … Reviewed by the Board. Decision will be entered for the respondent. MATTHEWS concurs in the result only.

Pennsylvania Co. for Ins. etc. v. Commissioner

19 B.T.A. 699 · United States Board of Tax Appeals · Apr 24, 1930

As we have seen in Juvenal v. … A. 23; Davidson & Case Lumber Co. v. Motter, 14 Fed. (2d) 137. ^Reviewed by the Board. Judgment will be entered for the respondent.

Pittsburgh Gasoline Co. v. Commissioner

21 B.T.A. 297 · United States Board of Tax Appeals · Nov 12, 1930

In Swift & Co. v. … Reviewed by the Board. Judgment will be entered under Buie 50.

Kimball & Sherman Co. v. Commissioner

3 B.T.A. 1092 · United States Board of Tax Appeals · Mar 31, 1926

Kimball & Sherman Co. v. Commissioner Docket No. 3997. … The taxpayer's minute book shows the following resolution of the board of directors: *1094 HAVERHILL, MASS., June 28, 1918.

Carl Marty & Co. v. Commissioner

2 B.T.A. 465 · United States Board of Tax Appeals · Sep 7, 1925

Carl Marty & Co. v. Commissioner Docket No. 2883. United States Board of Tax Appeals 2 B.T.A. 465 ; 1925 BTA LEXIS 2418 ; September 7, 1925 , Decided Submitted May 19, 1925 . *2418 B. B. Pettus, Wilton H. … From the pleadings and a stipulation referring to the good-will issue the Board makes the following FINDINGS OF FACT. The taxpayer is an Illinois corporation with its principal office in Monroe.

Thomas Coal Co. v. Commissioner

10 B.T.A. 639 · United States Board of Tax Appeals · Feb 10, 1928

Our decision in this regard is in accord with that reached in the Stouts Mountain Coal Co. v. Commissioner, 4 B. T. A. 1292, and is not in conflict with our decision in Sterling Coal Co., Ltd. v. Commissioner, 8 B. T. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50.

Henningsen v. Commissioner (A)

30 B.T.A. 301 · United States Board of Tax Appeals · Apr 4, 1934

See Waite v. … . * * * Leitch v. Diamond Nat.

Bingham v. Commissioner

15 B.T.A. 1001 · United States Board of Tax Appeals · Mar 21, 1929

In view of the decisions of the Board in Elmer E. Rodenbough, 1 B. T. A. 477, and in numerous other cases and of the decision of the Circuit Court of Appeals for the Third Circuit in Rodenbough v. … See Dunning v. Maine Central R. R. Co., 91 Me. 87 ; 39 A. 352 ; Hambleton v. A. Aja Granite Co., 95 Vt. 295 ; 115 A. 102 ; Terre Haute Electric Co. v. Kieley, 35 Ind. App. 180 ; 72 N. E. 658 ; Whiteside v.

Charles M. Monroe Stationery Co. v. Commissioner

15 B.T.A. 1227 · United States Board of Tax Appeals · Apr 2, 1929

MONROE STATIONERY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Charles M. Monroe Stationery Co. v. Commissioner Docket No. 18336. … United States Board of Tax Appeals 15 B.T.A. 1227 ; 1929 BTA LEXIS 2709 ; April 2, 1929 , Promulgated *2709 1.

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.

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.

McLaughlin v. Commissioner

29 B.T.A. 247 · United States Board of Tax Appeals · Oct 31, 1933

We have no occasion here to question the statement in Ely & Walker Dry Goods Co. v. … Swan v. Philleo, 190 N. W. 406 ; Russ v. Good (Vt.), 102 Atl. 481 ; Oregon-Washington R. & Nav. Co., 78 Ore. 355 ; 153 Pac. 470 .

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

Rauh v. Commissioner

22 B.T.A. 662 · United States Board of Tax Appeals · Mar 10, 1931

RAUH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rauh v. Commissioner Docket No. 19226. United States Board of Tax Appeals 22 B.T.A. 662 ; 1931 BTA LEXIS 2093 ; March 10, 1931 , Promulgated *2093 1. … Any such petition must be addressed to the United States Board of Tax Appeals, Earle Building, Washington, D.C., and must be mailed in time to reach the Board within the 60-day period, not counting Sunday as the sixtieth

McCormick v. Commissioner

33 B.T.A. 1046 · United States Board of Tax Appeals · Feb 11, 1936

MCCORMICK, DECEASED, PETITIONER, ET AL., 1 v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McCormick v. Commissioner Docket Nos. 44069, 51498, 51524, 51525, 51624. … Gregory v. Helvering, 293 U.S. 465 , followed. 2.

Pictorial Review Co. v. Commissioner

5 B.T.A. 416 · United States Board of Tax Appeals · Nov 10, 1926

Pictorial Review Co. v. Commissioner Docket Nos. 4487, 6661, 11303. United States Board of Tax Appeals 5 B.T.A. 416 ; 1926 BTA LEXIS 2862 ; November 10, 1926 , Decided *2862 1. … On March 19, 1917, the board of directors of the petitioner corporation declared an extra dividend equal to 50 per cent of the capital stock of the company, which was on March 21, 1917, paid to the stockholders of record.

Florida Grocery Co. v. Commissioner

1 B.T.A. 412 · United States Board of Tax Appeals · Jan 28, 1925

Florida Grocery Co. v. Commissioner Docket No. 151. … From the evidence submitted and the stipulation made at the hearing the Board makes the following FINDINGS OF FACT.

Gress Mfg. Co. v. Commissioner

3 B.T.A. 977 · United States Board of Tax Appeals · Feb 24, 1926

Co. v. Commissioner Docket No. 3102. United States Board of Tax Appeals 3 B.T.A. 977 ; 1926 BTA LEXIS 2514 ; February 24, 1926 , Decided Submitted October 19, 1925 . *2514 1. … The Board has no jurisdiction to consider whether any overpayment of tax has been made in any year not considered in the deficiency letter for the purpose of determining a credit to be applied against the deficiency determined

Plainfield Grain Co. v. Commissioner

9 B.T.A. 446 · United States Board of Tax Appeals · Dec 1, 1927

PLAINFIELD GRAIN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Plainfield Grain Co. v. Commissioner Docket No. 1420. … United States Board of Tax Appeals 9 B.T.A. 446 ; 1927 BTA LEXIS 2582 ; December 1, 1927 , Promulgated *2582 W. H. Cryder, Esq., for the petitioner. Thomas P. Dudley, Jr., Esq., for the respondent.

Hidalgo Steel Co. v. Commissioner

8 B.T.A. 76 · United States Board of Tax Appeals · Sep 16, 1927

A. 202; Raleigh Smokeless Fuel Co. v. Commissioner, 6 B. T. A. 381. … Reviewed by the Board. * Judgment will be entered for the respondent.