Case law

Ullman v. Commissioner

6 B.T.A. 100 · United States Board of Tax Appeals · Feb 9, 1927

United States v. Robbins, 269 U.S. 315 ; 46 Sup.Ct. Rep. 148; Brown v. Brown, 170 Cal. 1 ; 147 Pac. 1168 . … See Gould v. Gould, 245 U.S. 151 ; Audubon v. Shufeldt, 181 U.S. 575 ; and Appeal of David G. Joyce, 3 B.T.A. 393 .

Warner v. Commissioner

26 B.T.A. 872 · United States Board of Tax Appeals · Aug 18, 1932

The courts and this Board have held that the payments are not income to the widow so long as they do not exceed the value mentioned. Warner v. Walsh, 15 Fed. (2d) 367; United States v. … Beabyl, 1 Pere Wms. 127 (1710) ; Isenhart v. Brown, 1 Edw. Ch. (N. Y.) 413 (1832) ; BeQua v. Graham, 187 Ill. 67 * * * (1900).

American Rolling Mill Co. v. Commissioner

14 B.T.A. 529 · United States Board of Tax Appeals · Dec 4, 1928

AMERICAN ROLLING MILL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Rolling Mill Co. v. Commissioner Docket No. 13044. … Reviewed by the Board. Judgment for the respondent.

Bradley v. Commissioner

27 B.T.A. 280 · United States Board of Tax Appeals · Dec 9, 1932

BRADLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bradley v. Commissioner Docket No. 56168. … Brown 1,200.00 1,200.00 Adeline M. Bradley, guardian 1,200.00 Adeline M.

Cook v. Commissioner

38 B.T.A. 651 · United States Board of Tax Appeals · Sep 29, 1938

Brown, 36 B. T. A. 178; dismissed, C. C. A., 2d Cir.; see also United Slates v. Fairbanks, 95 Fed. (2d) 794; Felin v. Kyle, 22 Fed. Supp. 556; George A. Hellman, 33 B. T. A. 901; Francis M. Averill, 37 B. T. A. 485. Cf. … White v. United States, 21 Fed. Supp. 361; Mary S. Childs, 35 B. T.

Dodge v. Commissioner

13 B.T.A. 201 · United States Board of Tax Appeals · Aug 3, 1928

These issues have been decided by this Board in the cases of James Co uzens, supra, and Rosetta V. … Abbott, 50 Mich. 278 ; Hugh v. Dowd, 86 Mich. 412 ; Draper v. Brown, 153 Mich. 120 , and that the consent executed by Bloomer is invalid and of no force and effect. This argument, however, presents no difficulty here.

Shaffer v. Commissioner

28 B.T.A. 1294 · United States Board of Tax Appeals · Aug 31, 1933

SHAFFER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Shaffer v. Commissioner Docket Nos. 50086, 59511. … United States Board of Tax Appeals 28 B.T.A. 1294 ; 1933 BTA LEXIS 1020 ; August 31, 1933 , Promulgated *1020 1.

Boca Ratone Co. v. Commissioner

31 B.T.A. 1060 · United States Board of Tax Appeals · Jan 15, 1935

Boffinger v. Tuyes, 120 U. S. 198 ; Missouri-American Electric Co. v. Hamilton Brown Shoe Co., 165 Fed. 283 ; Buford v. Inge Construction Co., 279 S. W. (Tex.) 513; Davis v. Davis, 229 Pac. (Okla.) 479; Chapman v. … (Mo.) 132; Glucksman v. Board of Education of City of New York, 164 N. Y. S. 351.

C. H. Mead Coal Co. v. Commissioner

31 B.T.A. 190 · United States Board of Tax Appeals · Sep 19, 1934

MEAD COAL COMPANY, CORPORATION (PARENT), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. H. Mead Coal Co. v. Commissioner Docket No. 69951. … Thus it was like the overriding commissions in the Brown case, supra, which the Court held were income when received.

Mesa Milling Co. v. Commissioner

2 B.T.A. 770 · United States Board of Tax Appeals · Oct 5, 1925

Mesa Milling Co. v. Commissioner Docket No. 1964. United States Board of Tax Appeals 2 B.T.A. 770 ; 1925 BTA LEXIS 2258 ; October 5, 1925 , Decided Submitted July 14, 1925 . *2258 1. … Brown, and L. Rogers, C.P.A.'s, for the taxpayer. W. Frank Gibbs, Esq., for the Commissioner. PHILLIPS *770 Before GRAUPNER, TRAMMELL, and PHILLIPS.

Wolcott v. Commissioner

42 B.T.A. 1151 · United States Board of Tax Appeals · Nov 5, 1940

Appeal of Bainbridge, 79 Pa. 482 , 485; City of Worcester v. Board of Railroad Commissioners, 113 Mass. 161, 171 . … New Haven Bank v. Hu binger, 117 Conn. 417 ; 167 Atl. 914 ; Brown v. Mead, 121 Conn. 1 ; 183 Atl. 27 ; 4 Bogert on Trusts, sec. 811.

Security Flour Mills Co. v. Commissioner

45 B.T.A. 671 · United States Board of Tax Appeals · Nov 12, 1941

Brown, 54 Fed. (2d) 563; certiorari denied, 286 U. … A. 81, 95; Helvering v. Hampton, 79 Fed. (2d) 358; and Welch v. Helvering, 290 U.

Dana v. Commissioner

36 B.T.A. 97 · United States Board of Tax Appeals · Jun 11, 1937

A. 967; Western Industries Co. v. Helvering, 82 Fed. (2d) 461; C. T. Investment Co. v. Commissioner, 88 Fed. (2d) 582; Gross v. Commissioner, 88 Fed. (2d) 567. … Reviewed by the Board. Judgment will be entered for the petitioner.

Burket v. Commissioner

18 B.T.A. 1062 · United States Board of Tax Appeals · Feb 7, 1930

The decisions of this Board and of the courts hold uniformly that oil and gas leases and the assignments of royalty interests convey no title to the oil and gas in place. J. T. Browning et al., 16 B. T. A. 485; John T. … V. Leydig, 15 B. T. A. 124, and William I. Paulson et al., 10 B. T. A. 732. Reviewed by the Board. Decision will he entered for the respondent.

W. M. Ritter Lumber Co. v. Commissioner

30 B.T.A. 231 · United States Board of Tax Appeals · Mar 31, 1934

Spreckels v. Brown, 212 U.S. 208, 210 . … Harvey Coal & Coke Co. v. Dillon, 59 W.Va. 605 ; 53 S.E. 928 ; Tootham v. Courtney, 62 W.Va. 167 ; 58 S.E. 915 ; Brown v. Gray, 68 W.Va. 555 ; 70 S.E. 276 ; Wilson v.

Depew v. Commissioner

27 B.T.A. 515 · United States Board of Tax Appeals · Jan 6, 1933

GANSON DEPEW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Depew v. Commissioner Docket No. 50860. … United States Board of Tax Appeals 27 B.T.A. 515 ; 1933 BTA LEXIS 1352 ; January 6, 1933 , Promulgated *1352 Held, that the transaction relating to the sale of petitioner's stock was consummated in the year 1926 and loss

Averill v. Commissioner

37 B.T.A. 485 · United States Board of Tax Appeals · Mar 17, 1938

A. 21; Lilienthal v. Commissioner (C. C. A., 9th Cir.), 80 Fed. (2d) 411; Helvering v. Watts, supra; Helvering v. Leary, supra. … This question has already been determined against the taxpayers’ contention in a number of Board cases. In Ernest Brown, 36 B. T.

B. Hayman Co. v. Commissioner

25 B.T.A. 736 · United States Board of Tax Appeals · Feb 29, 1932

Primrose Tapestry Co., supra; Clark Brown Grain Co., 18 B. T. A. 937; Wright Lumber Co., 17 B. T. A. 814. … Reviewed by the Board. Judgment will be entered under Rule 50. YaN Foss AN dissents.

W. H. Hill Co. v. Commissioner

23 B.T.A. 605 · United States Board of Tax Appeals · Jun 5, 1931

HILL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. H. Hill Co. v. Commissioner Docket No. 20573. … Brown, Esq., for the petitioner. John D. Foley Esq., and John D. Maddox, Esq., for the respondent.

Connelly v. Commissioner

30 B.T.A. 331 · United States Board of Tax Appeals · Apr 10, 1934

As was said by this Board in Harry A. … Brown, supra, and the eases in which this decision has been followed.