Case law

Suncrest Lumber Co. v. Commissioner

25 B.T.A. 375 · United States Board of Tax Appeals · Jan 26, 1932

We are also of the opinion that this case is easily distinguishable from that of Petree v. United States, 34 Fed. (2d) 563; affd., 41 Fed. (2d) 517; certiorari denied, 282 U. … Since the hearing was had in this proceeding, *395 the Supreme Court, decided, the case of United States v. Kirby Lumber Co., 284 U.

Newell v. Commissioner

25 B.T.A. 773 · United States Board of Tax Appeals · Mar 3, 1932

INGALLS, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Newell v. Commissioner Docket No. 57835. … V.

Rotorite Corp. v. Commissioner

40 B.T.A. 1304 · United States Board of Tax Appeals · Dec 27, 1939

Supp. 968; Kingkade Hotel Co. v. Jones, —- Fed. Supp. — (U. S. Dist. Ct., W. Dist. of Okla., June 26, 1939); and Lyon Lumber Co. v. Harrison, - Fed. Supp.(U. S. Dist. Ct., N. … Reviewed by the Board. Decision will be entered u/nder Rule 50.

Matteawan Mfg. Co. v. Commissioner

4 B.T.A. 953 · United States Board of Tax Appeals · Sep 23, 1926

Co. v. Commissioner Docket No. 7923. United States Board of Tax Appeals 4 B.T.A. 953 ; 1926 BTA LEXIS 2126 ; September 23, 1926 , Decided *2126 *953 1. … The rejection in part of this claim is the cause of petitioner's appeal to this Board.

Surface Combustion Corp. v. Glander

46 Ohio Law. Abs. 562 · United States Board of Tax Appeals · Aug 15, 1946

Moore v Given, 39 Oh St 661; Railway Co v Jump, 50 Oh St 651, 35 N. E. 1054 ; Conner v. Davies, 14 C. C. N. S. 475, 28 C. D. 492. … As stated in Lessees of v Parish, 3 Ohio 187 .

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.

Romberger v. Commissioner

21 B.T.A. 193 · United States Board of Tax Appeals · Nov 4, 1930

Muedock : The Supreme Court of the United States in the case of Tyler v. United States, 281 U. S. 497 , and its companion cases, United States v. Provident Trust Co., 281 U. S. 497 , and Lucas v. … Reviewed by the Board. Judgment will be entered under Buie 60. SMITH and Tkussell dissent.

Fitzgerald v. Commissioner

5 B.T.A. 178 · United States Board of Tax Appeals · Oct 26, 1926

Fitzgerald v. Commissioner Docket No. 810. … United States Board of Tax Appeals 5 B.T.A. 178 ; 1926 BTA LEXIS 2934 ; October 26, 1926 , Decided *2934 Held, that no part of the dividends involved herein is taxable at the rates prescribed for the year 1917.

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.

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.

O. P. P. Holding Corp. v. Commissioner

30 B.T.A. 337 · United States Board of Tax Appeals · Apr 10, 1934

Warren v. King, 108 U.S. 389 . *341 In the case of In re Fechheimer Fishel Co., 212 Fed. 357 , the certificates were designated on their face as debenture bonds. … [Reviewed by the Board. Judgment will Ire entered for the petitioner, Blace and Seawell dissent.

Grand Rapids Nat'l Bank v. Commissioner

9 B.T.A. 1119 · United States Board of Tax Appeals · Jan 9, 1928

GRAND RAPIDS NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Grand Rapids Nat'l Bank v. Commissioner Docket No. 21116. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50. TRAMMELL and GREEN dissent.

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.

Twin Bell Oil Syndicate v. Commissioner

26 B.T.A. 172 · 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. 45052. … White v. Hornblower, 27 Fed.(2d) 777 .

Ohio Clover Leaf Dairy Co. v. Commissioner

8 B.T.A. 1249 · United States Board of Tax Appeals · Nov 5, 1927

OHIO CLOVER LEAF DAIRY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ohio Clover Leaf Dairy Co. v. Commissioner Docket Nos. 6778, 13029. … to limit the function of the Board and because it is conditioned upon the decision by the Board of an abstract question not within the issues. 2.

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.

Fahnestock v. Commissioner

43 B.T.A. 569 · United States Board of Tax Appeals · Feb 12, 1941

White v. Higgins, 116 Fed. (2d) 312; Commissioner v. Berolzheimer, 116 Fed. (2d) 628. Cf. Commissioner v. Branch, 114 Fed. (2d) 985; Helvering v. Achelis, 112 Fed. (2d) 929. … Reviewed by the Board. Decision will be entered for the respondent.

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.