Case law

Waterproofed Products Co. v. Commissioner

25 B.T.A. 648 · United States Board of Tax Appeals · Feb 26, 1932

See Central Ry. v. Paul, 93 Fed. 878 ; Hibernia Ins. Co. v. St. Louis & New Orleans Transportation Co., supra; Northern Pacific Ry. v. Boyd, 228 U. S. 482 . … Reviewed by the Board. Judgment will he entered wider Rule 50. Murdock, Goodrich, and Leech concur in the result.

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

Borden Mfg. Co. v. Commissioner

6 B.T.A. 276 · United States Board of Tax Appeals · Feb 19, 1927

BORDEN MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Borden Mfg. Co. v. Commissioner Docket No. 7397. … United States Board of Tax Appeals 6 B.T.A. 276 ; 1927 BTA LEXIS 3571 ; February 19, 1927 , Promulgated *3571 1.

Herndon v. Commissioner

18 B.T.A. 892 · United States Board of Tax Appeals · Jan 21, 1930

JAMES HERNDON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARTHA PAYNE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Herndon v. Commissioner Docket Nos. 32297, 32298. … United States Board of Tax Appeals 18 B.T.A. 892 ; 1930 BTA LEXIS 2575 ; January 21, 1930 , Promulgated *2575 Liability under section 280 of the Revenue Act of 1926 is not established by the respondent. Bruce A.

Herold v. Commissioner

17 B.T.A. 933 · United States Board of Tax Appeals · Oct 15, 1929

Burk-Waggoner Oil Association v. Hopkins, 269 U. S. 110 ; Weiss v. Wiener, 279 U. S. 333 , and Rosenberger v. McCaughn, 25 Fed. (2d) 699. … In Burroughs Adding Machine Co. v.

A-1 Cleaners & Dyers Co. v. Commissioner

14 B.T.A. 1314 · United States Board of Tax Appeals · Jan 15, 1929

A-1 CLEANERS & DYERS CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A-1 Cleaners & Dyers Co. v. Commissioner Docket No. 15625. … United States Board of Tax Appeals 14 B.T.A. 1314 ; 1929 BTA LEXIS 2963 ; January 15, 1929 , Promulgated *2963 1.

Davison v. Commissioner

21 B.T.A. 251 · United States Board of Tax Appeals · Nov 10, 1930

Weiss v. Wiener, 270 U. S. 335 . The net amount of $1,754.22 received in 1925 was clearly income and should have been so' returned. The deficiency should be increased accordingly. Be viewed by the Board.

Cerruti v. Commissioner

8 B.T.A. 379 · United States Board of Tax Appeals · Sep 29, 1927

This Board has heretofore held in the Appeal of Manhattan Brewing Co., 6 B. T. A. 952, and Appeal of Standard Brewing Co., 6 B. T. … See also Red Wing Malting Co. v. Willcuts, 15 Fed (2d) 626; Haberle Crystal Springs Brewing Co. v. Clark, 20 Fed. (2d) 540.

Savoy Oil Co. v. Commissioner

1 B.T.A. 230 · United States Board of Tax Appeals · Dec 23, 1924

Savoy Oil Co. v. Commissioner Docket No. 323. … From admissions in the pleadings, stipulations of theparties and testimony offered at the hearing, the Board makes the following FINDINGS OF FACT. 1.

Bank of Topeka v. Commissioner

15 B.T.A. 1301 · United States Board of Tax Appeals · Apr 9, 1929

The Board in that case, following Steele Cotton Mill Co., supra, held that the amount in controversy was not deductible under the Be venue Act of 1918. … Selden v.

Tennessee Co. v. Commissioner

40 B.T.A. 154 · United States Board of Tax Appeals · Jun 27, 1939

Commissioner *161 v. LaFayette Life Insurance Co., 67 Fed. (2d) 209, reversing 26 B. T. A. 946. … Reviewed by the Board. Decision will be entered for the petitioner. Mellott and KerN dissent. SEC. 351. SURTAX ON PERSONAL HOLDING COMPANIES.

Gallum v. Commissioner

10 B.T.A. 747 · United States Board of Tax Appeals · Feb 14, 1928

MANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN S. LAWSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FREDERICK C. PRITZLAFF, PETITIONER, v. … BERGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WALTER J. BERGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PHILIP W. HERZOG, PETITIONER, v.

Tulsa Mortg. Inv. Co. v. Commissioner

21 B.T.A. 735 · United States Board of Tax Appeals · Dec 16, 1930

A. 1028; Hecht v. Malley, 265 U. S. 144 ; Burke-Waggoner Oil Assn. v. Hopkins, 269 U. S. 110 ; Little Four Oil & Gas Co. v. Lewellyn, 29 Fed. (2d) 187; and White v. Hornblower, 27 Fed. (2d) 777. … Reviewed by the Board. Decision will be entered for the respondent.

Doggett v. Commissioner

23 B.T.A. 744 · United States Board of Tax Appeals · Jun 17, 1931

In the case of Deering v. … Reviewed by the Board. Judgment will be entered for the respondent.

North Side Lumber & Timber Co. v. Commissioner

27 B.T.A. 1187 · United States Board of Tax Appeals · Apr 14, 1933

NORTH SIDE LUMBER & TIMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. North Side Lumber & Timber Co. v. Commissioner Docket No. 34924. … The petitioner cites Lipke v. Lederer, 259 U.S. 557 ; Regal Drug Corp. v. Wardell, 260 U.S. 386 ; and Dukich v. Blair, 3 Fed.(2d) 302 .

Concrete Eng'g Co. v. Commissioner

19 B.T.A. 212 · United States Board of Tax Appeals · Mar 5, 1930

CONCRETE ENGINEERING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Concrete Eng'g Co. v. Commissioner Docket No. 19257. … the date of final decision by said Board.

Security First Nat'l Bank v. Commissioner

38 B.T.A. 425 · United States Board of Tax Appeals · Aug 30, 1938

It is well settled that statutes and decisions of state courts as to property rights or interests are controlling and conclusive upon Federal courts and the Board. Uterhart v. United States, 240 U. S. 598 ; Burnet v. … S. 103 ; Freuler v. Helvering, 291 U. S. 35 ; Blair v. Commissioner, 300 U. S. 5 ; Letts v. Commissioner, 84 Fed. (2d) 760.

Avenue Agency & Loan Corp. v. Commissioner

17 B.T.A. 1039 · United States Board of Tax Appeals · Oct 23, 1929

AVENUE AGENCY & LOAN CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Avenue Agency & Loan Corp. v. Commissioner Docket No. 19727. … the board.

Mountain Ice Co. v. Commissioner

17 B.T.A. 1246 · United States Board of Tax Appeals · Nov 6, 1929

. *1251 After careful consideration of all of the evidence, we believe that the petitioner has not shown that the contract and lease had an actual cash value in excess of $150,000 and we hold that the actual cash v-alue of … Reviewed by the Board. Judgment will be entered under Rule 50. SMITH did not participate.

Gaukler & Stewart v. Commissioner

1 B.T.A. 578 · United States Board of Tax Appeals · Feb 10, 1925

Gaukler & Stewart v. Commissioner Docket No. 62. … The Board determines that there is a deficiency in the sum of $16,263.12, and the determination of the Commissioner is approved. OPINION.