Case law

National Bank of Baltimore v. Commissioner

3 B.T.A. 1038 · United States Board of Tax Appeals · Mar 30, 1926

National Bank of Baltimore v. Commissioner Docket No. 3844. United States Board of Tax Appeals 3 B.T.A. 1038 ; 1926 BTA LEXIS 2497 ; March 30, 1926 , Decided Submitted July 9, 1925 . *2497 H. C. … On November 3, 1911, a national bank examiner was examining the petitioner's books, and he suggested that the petitioner immediately charge off $70,000 of *1039 the account, which the board of directors thereupon authorized

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.

Clark v. Commissioner

24 B.T.A. 1235 · United States Board of Tax Appeals · Dec 22, 1931

A. 651; affd., Commissioner v. Widener, 33 Fed. (2d) 833; and Margaret E. Amory, 22 B. T. … 1924, and 1925 in the operation of bis breeding and racing stables and also in determining that decedent realized a profit in 1923 upon the sale of stock in the Cleveland Electric Illuminating Company. • Reviewed by the Board

Big Rapids Elec. Co. v. Commissioner

9 B.T.A. 737 · United States Board of Tax Appeals · Dec 21, 1927

Reviewed by the Board. Judgment will be entered on 15 days’’ notice, v/nder Rule 50.

Francis Perot's Sons Malting Co. v. Commissioner

1 B.T.A. 562 · United States Board of Tax Appeals · Jan 31, 1925

Francis Perot's Sons Malting Co. v. Commissioner Docket No. 751. … This the taxpayer has wholly failed to do and the Board is in a position to find no facts except those stated in the findings above.

Kohlsaat v. Commissioner

40 B.T.A. 528 · United States Board of Tax Appeals · Sep 7, 1939

Parole evidence was adduced by the petitioner at the hearing before the Board through the testimony of the petitioner and Mabel G. … Elliott v. Sackett, 108 U. S. 132 ; Shepherd v. May, supra; Crawford v. Nimmons, 180 Ill. 143 ; 34 N. E. 209 .

National Prods. Co. v. Commissioner

7 B.T.A. 632 · United States Board of Tax Appeals · Jul 13, 1927

NATIONAL PRODUCTS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. National Prods. Co. v. Commissioner Docket No. 6136. … Reviewed by the Board. Decision will be entered accordingly.

Forstner Chain Corp. v. Commissioner

45 B.T.A. 19 · United States Board of Tax Appeals · Sep 4, 1941

FORSTNER CHAIN CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Forstner Chain Corp. v. Commissioner Docket No. 104998. … United States Board of Tax Appeals 45 B.T.A. 19 ; 1941 BTA LEXIS 1190 ; September 4, 1941 , Promulgated *1190 Pursuant to a resolution of the board of directors the petitioner, in 1936, offered to purchase from its three

Coastwise Transp. Corp. v. Commissioner

22 B.T.A. 373 · United States Board of Tax Appeals · Feb 25, 1931

COASTWISE TRANSPORTATION CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Coastwise Transp. Corp. v. Commissioner Docket No. 39916. … No appeal was taken by the Commissioner from the , decision or from the later decisions of the Board to the same effect.

McDonald v. Commissioner

28 B.T.A. 64 · United States Board of Tax Appeals · May 11, 1933

Murdock : A jurisdictional question was suggested by the Board Member at the hearing and the parties were requested to. up by proof of all pertinent facts. … Robertson, 5 B.T.A. 748 , and Robinson v. Commissioner, 59 Fed. (2d) 1008. Furthermore, the present case is an appropriate one for the application of such a theory, if the theory is sound in principle.

Arnold, Constable Corp. v. Commissioner

26 B.T.A. 1427 · United States Board of Tax Appeals · Oct 31, 1932

ARNOLD, CONSTABLE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Arnold, Constable Corp. v. Commissioner Docket No. 47847. … Reviewed by the Board. Judgment will be entered for the respondent.

Richards v. Commissioner

13 B.T.A. 1279 · United States Board of Tax Appeals · Oct 30, 1928

RICHARDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Richards v. Commissioner Docket No. 13869. … We therefore find that the Board has jurisdiction to determine the appeal in this case.

Gardiner & Wells Co. v. Commissioner

17 B.T.A. 723 · United States Board of Tax Appeals · Sep 30, 1929

GARDINER & WELLS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gardiner & Wells Co. v. Commissioner Docket No. 16838. … Reviewed by the Board. Judgment will be entered for the respondent.

Pittsburgh Grinding Wheel Co. v. Commissioner

2 B.T.A. 712 · United States Board of Tax Appeals · Sep 30, 1925

Pittsburgh Grinding Wheel Co. v. Commissioner Docket Nos. 2558, 2559. United States Board of Tax Appeals 2 B.T.A. 712 ; 1925 BTA LEXIS 2288 ; September 30, 1925 , Decided Submitted June 6, 1925 . *2288 1. … The facts and conditions surrounding the organization of this taxpayer are in many respects similar to the situation considered by this Board in the , and the reasoning contained in the opinion of the Board in that appeal

Combs Lumber Co. v. Commissioner

41 B.T.A. 339 · United States Board of Tax Appeals · Feb 14, 1940

See also Indianapolis Glove Co. v. United States, 96 Fed. (2d) 816; Tex-Penn Oil Co. v. Commissioner, 83 Fed. (2d) 518; affd., 300 U. S. 481 . … Helvering v. Lazarus & Co., 308 U. S. 252 ; Tex-Penn Oil Co. v. Commissioner, supra.

National Grocery Co. v. Commissioner

35 B.T.A. 163 · United States Board of Tax Appeals · Dec 9, 1936

NATIONAL GROCERY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT National Grocery Co. v. Commissioner Docket No. 76600. … In the first case which came before this Board under the section as originally enacted (; affd., ; certiorari denied, ), both this Board and the Circuit Court upon appeal properly stressed the importance of establishing by

Durfee Mineral Co. v. Commissioner

7 B.T.A. 231 · United States Board of Tax Appeals · Jun 9, 1927

Durfee Mineral Co. v. Commissioner Docket No. 1133. … And see Smith v. Anderson, L.R., 15 Ch.Div. 24&. It results that Crocker v.

Jones v. Commissioner

21 B.T.A. 275 · United States Board of Tax Appeals · Nov 11, 1930

JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANK H. JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WALTER E. JONES, PETITIONER, v. … Jones v. Commissioner Docket Nos. 28613-28615. United States Board of Tax Appeals 21 B.T.A. 275 ; 1930 BTA LEXIS 1881 ; November 11, 1930 , Promulgated *1881 1. Henry Cappellini et al., 14 B.T.A. 1269 , followed. 2.

Commercial Electrical Supply Co. v. Commissioner

8 B.T.A. 986 · United States Board of Tax Appeals · Oct 25, 1927

COMMERCIAL ELECTRICAL SUPPLY CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Commercial Electrical Supply Co. v. Commissioner Docket Nos. 8827, 15973. … United States Board of Tax Appeals 8 B.T.A. 986 ; 1927 BTA LEXIS 2748 ; October 25, 1927 , Promulgated *2748 1.

Hannah v. Commissioner

31 B.T.A. 971 · United States Board of Tax Appeals · Dec 31, 1934

The problem here is different from that involved in Burnet v. … This question has been fully considered by the Board and decided adversely to taxpayer’s contention. See E. Michna, 24 B. T. A. 715, and cases cited.