Case law

Cross Inv. Co. v. Commissioner

2 B.T.A. 510 · United States Board of Tax Appeals · Sep 8, 1925

Co. v. Commissioner Docket No. 799. United States Board of Tax Appeals 2 B.T.A. 510 ; 1925 BTA LEXIS 2364 ; September 8, 1925 , Decided Submitted June 17, 1925 . *2364 R. H. Cross, Esq., for the taxpayer. W. … From the pleadings and the oral evidence introduced at the hearing the Board makes the following. FINDINGS OF FACT. 1.

Levy v. Commissioner

10 B.T.A. 907 · United States Board of Tax Appeals · Feb 20, 1928

MEYER LEVY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Levy v. Commissioner Docket No. 24831. … We think the case is controlled by previous decisions of the Board. , and cases there cited, wherein we have held that such a loss does not come within the net loss provisions of the statute.

Hartford Hat & Cap Co. v. Commissioner

7 B.T.A. 714 · United States Board of Tax Appeals · Jul 25, 1927

HARTFORD HAT & CAP CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hartford Hat & Cap Co. v. Commissioner Docket No. 7400. … United States Board of Tax Appeals 7 B.T.A. 714 ; 1927 BTA LEXIS 3113 ; July 25, 1927 , Promulgated *3113 1.

Blundon v. Commissioner

32 B.T.A. 285 · United States Board of Tax Appeals · Mar 28, 1935

holding that Metcalf and Eddy were independent contractors, not employees, the Court said: * * * The record does not reveal to what extent, if at all, their services were subject to the direction or control of the public boards … Metcalf & Eddy v. Mitchell, supra; Underwood v. Commissioner, supra; John Reid, Jr., 28 B. T. A. 1217; Edward M. Lynch, 30 B. T. A. 727; Commissioner v.

Dodge v. Commissioner

13 B.T.A. 223 · United States Board of Tax Appeals · Aug 3, 1928

Dodge v. Commissioner, this day decided, 13 B. T. A. 201, and the facts are essentially the same as those in that case. On the authority of our decision in the Estate of John F. … Reviewed by the Board. Judgment will be entered under Rule SO. Smith, Moréis, Arundell, and Milliken did not participate in the consideration or decision of this proceeding.

Lyon Bros. Millinery Co. v. Commissioner

17 B.T.A. 1244 · United States Board of Tax Appeals · Nov 6, 1929

COMMISSIONER OF INTERNAL REVENUE, RESPONDENT., PETITIONER, v. Lyon Bros. Millinery Co. v. Commissioner Docket No. 18123. … Reviewed by the Board. Decision will be entered for the respondent.

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.

Dillon v. Commissioner

3 B.T.A. 1139 · United States Board of Tax Appeals · Apr 1, 1926

Dillon v. Commissioner Docket No. 4687. … The Board has jurisdiction to entertain it.

Galvin v. Commissioner

6 B.T.A. 1085 · United States Board of Tax Appeals · Apr 29, 1927

CLARK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Galvin v. Commissioner Docket No. 820. … United States Board of Tax Appeals 6 B.T.A. 1085 ; 1927 BTA LEXIS 3321 ; April 29, 1927 , Promulgated *3321 Daniel T. Sullivan, Esq., for the petitioner. John D. Foley, Esq., for the respondent.

McLean v. Commissioner

41 B.T.A. 565 · United States Board of Tax Appeals · Mar 8, 1940

Commissioner v. Fleming, 82 Fed. (2d) 324. The petitioners make an alternative contention in case the Board holds that the payments are not capital gains. … Burnet v.

Hughes v. Commissioner

1 B.T.A. 944 · United States Board of Tax Appeals · Apr 6, 1925

Hughes v. Commissioner Docket No. 1230. … From a stipulation of facts filed and from exhibits introduced in evidence by the taxpayer the Board makes the following FINDINGS OF FACT. 1. The taxpayer is a resident of the District of Columbia. 2.

Tiller-Glenn Co. v. Commissioner

4 B.T.A. 1051 · United States Board of Tax Appeals · Sep 25, 1926

TILLER-GLENN COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Tiller-Glenn Co. v. Commissioner Docket No. 6973. … United States Board of Tax Appeals 4 B.T.A. 1051 ; 1926 BTA LEXIS 2105 ; September 25, 1926 , Decided *2105 Accounts neither ascertained to have been worthless nor charged off the petitioner's books of account in the taxable

Girard Trust Co. v. Commissioner

10 B.T.A. 1100 · United States Board of Tax Appeals · Feb 29, 1928

A. 952; Blount v. United States, 59 Ct. Cls. 328; United States v. Munroe, 10 Fed. (2d) 230, writ of error from the Supreme Court of the United States dismissed, January 3, 1927, 273 U. S. 775 . Reviewed by the Board.

Conlen v. Commissioner

1 B.T.A. 472 · United States Board of Tax Appeals · Jan 31, 1925

Conlen v. Commissioner Docket No. 815. … From the Commissioner's answer and from stipulations filed, the Board makes the following FINDINGS OF FACT. The taxpayer is an individual residing at Merion, Pa.

Taylor v. Commissioner

43 B.T.A. 563 · United States Board of Tax Appeals · Feb 12, 1941

The Board adopts the stipulation of the parties as a part of its findings of fact. … Reviewed by the Board. Decision will be entered wnder Rule 50. This is a finding of fact made from testimony.

Estate of Mooyer v. Commissioner

2 B.T.A. 723 · United States Board of Tax Appeals · Sep 30, 1925

Estate of Mooyer v. Commissioner Docket No. 3404. United States Board of Tax Appeals 2 B.T.A. 723 ; 1925 BTA LEXIS 2294 ; September 30, 1925 , Decided Submitted June 22, 1925 . *2294 F. W. … From the pleadings and the evidence, the Board makes the following. FINDINGS OF FACT. 1. Chirstian Mooyer died January 27, 1921, leaving a last will and testament, naming Margaret A.

Crocker v. Commissioner

29 B.T.A. 773 · United States Board of Tax Appeals · Jan 17, 1934

Since the decision in that case, the Circuit Court of Appeals for the Second Circuit has decided Commissioner v. … Reviewed by the Board. Decision will be entered under Rule 50. Muedock, McMahon, and GoodRich dissent.

Burkhart v. Commissioner

11 B.T.A. 275 · United States Board of Tax Appeals · Mar 28, 1928

BURKHART, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Burkhart v. Commissioner Docket No. 2749. … A motion the same as the last was denied by the Board on May 12, 1925. Both of these motions must be denied.

Jamaica Water Supply Co. v. Commissioner

42 B.T.A. 359 · United States Board of Tax Appeals · Jul 19, 1940

See Commissioner v. Thatcher & Son, supra. … A., 7th Cir.); where the Board said : * * * The holding in each of those cases was that the deduction was erroneously allowed in the first place and, since the year before the Board was that in which the original deduction

Hiatt v. Commissioner

22 B.T.A. 1245 · United States Board of Tax Appeals · Apr 21, 1931

Neil v. Neil, 65 Kans. 858 ; 69 Pac. 162 ; Slattings v. Newton, 110 Ga. 875 ; 36 S. E. 227 . … In the case of Jones v.