Case law

Dunson Mills v. Commissioner

10 B.T.A. 1150 · United States Board of Tax Appeals · Mar 2, 1928

DUNSON MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dunson Mills v. Commissioner Docket No. 17019. … United States Board of Tax Appeals 10 B.T.A. 1150 ; 1928 BTA LEXIS 3949 ; March 2, 1928 , Promulgated *3949 1.

Metcalf v. Commissioner

16 B.T.A. 881 · United States Board of Tax Appeals · Jun 4, 1929

Bowers v. New York & Albany Lighterage Co., 273 U. S. 346 . … Reviewed by the Board. Judgment will be entered for the petitioner.

Woodruff v. Commissioner

46 B.T.A. 727 · United States Board of Tax Appeals · Mar 20, 1942

Black : In addition to the facts set forth in our findings, petitioner has requested that the Board specifically make three findings as follows: *735 19. … Diamond Alkali Co. v. Driscoll, 125 Fed. (2d) 1005.

Segall v. Commissioner

38 B.T.A. 43 · United States Board of Tax Appeals · Jul 12, 1938

That bonds are “securities” was held in Helvering v. Watts, 296 U. S. 387 . In Burnham v. Commissioner, 86 Fed. (2d) 776; certiorari denied, 300 U. … Reviewed by the Board. Decisions of no transferee liability will be entered. SEC. 112. RECOGNITION OB' GAIN OR LOSS.

Terre Haute Electric Co. v. Commissioner

33 B.T.A. 975 · United States Board of Tax Appeals · Jan 24, 1936

Burnet v. Houston, supra. … And, finally, in our opinion, the decision of the Board in Old Colony Railroad Co., supra, disposes of this issue here.

Morf v. Commissioner

6 B.T.A. 309 · United States Board of Tax Appeals · Feb 24, 1927

WILLIAM MORF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Morf v. Commissioner Docket No. 8921. … The resolution of this issue is controlled by the prior decisions of the Board in *3556 , and . Judgment will be entered for the respondent.

Rehm v. Commissioner

21 B.T.A. 243 · United States Board of Tax Appeals · Nov 7, 1930

REHM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rehm v. Commissioner Docket No. 20633. … Reviewed by the Board. Decision will be entered for the petitioner. VAN FOSSAN dissents.

Burdick v. Commissioner

24 B.T.A. 1297 · United States Board of Tax Appeals · Dec 24, 1931

Fogg v. Blair, 139 U. S. 118 ; Camden v. Stuart, 144 U. S. 104 . … Reviewed by the Board. Sternhagen, TRAmmell, and Arundell concur in the result.

English & Scottish Law Life Assurance Asso. v. Commissioner

10 B.T.A. 454 · United States Board of Tax Appeals · Feb 1, 1928

ENGLISH & SCOTTISH LAW LIFE ASSURANCE ASS'N., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. English & Scottish Law Life Assurance Asso. v. Commissioner Docket No. 5112. … From a consideration of the statements contained in the petition and answer, the Board can not hold that the Commissioner erred in his determination.

Jacob v. Commissioner

47 B.T.A. 381 · United States Board of Tax Appeals · Jul 23, 1942

JACOB (ALLEGED TRANSFEREE), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SHIRLEY MAY JACOB (ALLEGED TRANSFEREE), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. … BEVERLY JEAN JACOB (ALLEGED TRANSFEREE), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GWENDOLYN E. JACOB (ALLEGED TRANSFEREE), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Jacob v.

Northwestern Life Ins. Co. v. Commissioner

10 B.T.A. 676 · United States Board of Tax Appeals · Feb 13, 1928

In the case of Greeff v. Equitable Life Assurance Society of United States, 54 N. E. 712 ; 160 N. … The manner in which the “ excess ” in question was determined by the petitioner, in urging its contention before the Board, is shown by the following testimony of one of the organizers of the company and a former officer:

Riverview State Bank v. Commissioner

12 B.T.A. 1261 · United States Board of Tax Appeals · Jul 10, 1928

RIVERVIEW STATE BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Riverview State Bank v. Commissioner Docket No. 11180. … Reviewed by the Board. Judgment will be entered under Rule 50.

Lancaster Lens Co. v. Commissioner

10 B.T.A. 1153 · United States Board of Tax Appeals · Mar 2, 1928

The identical question involved here has been before the Board many times in other cases and we have always held that the filing of an amended return did not extend the statute of limitations. … See also United States v. National Refining Co. of Ohio, 21 Fed. (2d) 464. Compare Appeals of Dallas Brass & Copper Co., 3 B. T. A. 856, and F. A. Hall Co., 3 B. T. A. 1172.

Abattoir Realty Co. v. Commissioner

3 B.T.A. 415 · United States Board of Tax Appeals · Jan 21, 1926

Abattoir Realty Co. v. Commissioner Docket No. 3346. … On reference to the Board, SMITH and TRAMMELL dissent.

Mahler v. Commissioner

32 B.T.A. 644 · United States Board of Tax Appeals · May 22, 1935

Many cases involving the deductibility of fees and commissions paid by and to the administrators have been before the Board and the courts. … Lindley v. Commissioner, 63 Fed. (2d) 807; Van Wart v. Commissioner, 293 U. S. 537 . Decision will be entered for the respondent.

Crocker v. Commissioner

28 B.T.A. 132 · United States Board of Tax Appeals · May 17, 1933

Bank of Boston v. Commissioner, 63 Fed. (2d) 685; and Burnet v. Brooks, 288 U.S. 378 , this contention must be denied. … Van Tassel v. Burger, 119 App.Div.N.Y. 509. Cf. Charles W. Dahlinger, 20 B.T.A. 176 ; Newaygo Portland Cement Co., 27 B.T.A. 1097 ; Lucas v.

Danville Press, Inc. v. Commissioner

1 B.T.A. 1171 · United States Board of Tax Appeals · May 21, 1925

Danville Press, Inc. v. Commissioner Docket No. 900. United States Board of Tax Appeals 1 B.T.A. 1171 ; 1925 BTA LEXIS 2630 ; May 21, 1925 , decided Submitted May 4, 1925 . *2630 Henry O. … From the testimony the Board makes the following FINDINGS OF FACT. The taxpayer is an Illinois corporation.

Stegall v. Commissioner

24 B.T.A. 1231 · United States Board of Tax Appeals · Dec 22, 1931

In Balaban & Katz Corporation v. … Ed. 937 ; Idaho Power Co. v. Thompson (D. C.) 19 F. (2d) 547. * * * [See also W. *1235 S. Bogle & Co., Inc., et al. v. Commissioner, 26 Fed. (2d) 771; Boggs & Buhl v. Commissioner, 34 Fed. (2d) 859.

Evening Star Newspaper Co. v. Commissioner

28 B.T.A. 762 · United States Board of Tax Appeals · Jul 27, 1933

See also American Rolling Mill Co. v. Commissioner, supra. … Kornhauser v. United States, 276 U.S. 145 . Under either aspect we think the petitioner is entitled to the deductions claimed. Reviewed by the Board. Judgment will he entered under Rule SO.

United States Envelope Co. v. Commissioner

10 B.T.A. 84 · United States Board of Tax Appeals · Jan 21, 1928

Co. v. Cudahy Packing Co., 267 U. S. 333 . … United States v. Phellis, 257 U. S. 156 .