Case law

Thompson v. Commissioner

18 B.T.A. 1192 · United States Board of Tax Appeals · Feb 17, 1930

Leo Schwartz v. Commissioner, 7 B. T. A. 223. … We said: Tlie case of Benjamin Russell v.

Coleman v. Commissioner

8 B.T.A. 1126 · United States Board of Tax Appeals · Oct 31, 1927

COLEMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Coleman v. Commissioner Docket No. 11753. … The Board has heretofore said in an appeal involving a claim for similar deductions: The Board is cognizant of the fact that every detail of a traveling expense account is difficult to keep and prove, and for that reason

Hotel Patten Co. v. Commissioner

13 B.T.A. 943 · United States Board of Tax Appeals · Oct 12, 1928

POUND HOTEL CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hotel Patten Co. v. Commissioner Docket No. 5792. … and the appeal is pending before the Board at the time of the enactment of this Act, the Board shall have jurisdiction of the appeal.

American Manganese Steel Co. v. Commissioner

7 B.T.A. 659 · United States Board of Tax Appeals · Jul 14, 1927

AMERICAN MANGANESE STEEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Manganese Steel Co. v. Commissioner Docket No. 8145. … United States Board of Tax Appeals 7 B.T.A. 659 ; 1927 BTA LEXIS 3126 ; July 14, 1927 , Promulgated *3126 1.

Hidalgo Steel Co. v. Commissioner

8 B.T.A. 76 · United States Board of Tax Appeals · Sep 16, 1927

A. 202; Raleigh Smokeless Fuel Co. v. Commissioner, 6 B. T. A. 381. … Reviewed by the Board. * Judgment will be entered for the respondent.

Merle-Smith v. Commissioner

11 B.T.A. 254 · United States Board of Tax Appeals · Mar 27, 1928

In that case, after reviewing at some length decisions of the Board and of various courts, we concluded that the Commissioner had erred in allowing depletion deductions in respect of the income from the trust. … The court, after quoting the definition of allowable depreciation from United States v. Ludey, 214 U.

Smith v. Commissioner

4 B.T.A. 385 · United States Board of Tax Appeals · Jul 26, 1926

Smith v. Commissioner Docket No. 3262. United States Board of Tax Appeals 4 B.T.A. 385 ; 1926 BTA LEXIS 2296 ; July 26, 1926 , Decided *2296 1. … A similar question was before the Board in the case of the , wherein it was held that the separate returns filed by husband and wife were merely amendments of the original joint return and related back to and become a part

Guaranty Trust Co. v. Commissioner

25 B.T.A. 507 · United States Board of Tax Appeals · Feb 10, 1932

Frick v. Pennsyl *512 vania, 268 U. S. 473 , 45 S. Ct. 603 , 69 L. Ed. 1058 , 42 A. L. R. 316. As Justice Holmes said in Bullen v. Wisconsin, 240 U. S. at page 631 , 36 S. Ct. 474 ( 60 L. … Reviewed by the Board. Judgment will he entered under Bule 50. GoodRIoh, Matthews, and Murdoch concur in the result.

McEwen Lumber Co. v. Commissioner

1 B.T.A. 73 · United States Board of Tax Appeals · Nov 18, 1924

McEwen Lumber Co. v. Commissioner Docket No. 196. … From the oral testimony given before it the Board makes the following FINDINGS OF FACT. The taxpayer is a North Carolina corporation with its principal office at Azales, North Carolina.

Auchincloss v. Commissioner

11 B.T.A. 947 · United States Board of Tax Appeals · May 2, 1928

RUSSELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Auchincloss v. Commissioner Docket No. 24312. … Nichols v. United States, (Ct. Cls.), 6 Am.Fed. Tax Rep. 6592; ; . Judgment of no deficiency will be entered.

Starr v. Commissioner

9 B.T.A. 886 · United States Board of Tax Appeals · Dec 27, 1927

Atkins et dl. v. Commissioner, 9 B. T. A. 140. However, efforts made to sell the contract were unsuccessful and efforts to hypothecate it for a loan were equally futile. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Farmers Feed Co. of New York v. Commissioner

17 B.T.A. 507 · United States Board of Tax Appeals · Sep 26, 1929

The petitioner’s counsel, mindful of the decisions in Manhattan Brewing Co., supra, and Red Wing Malting Co. v. … Reviewed by the Board. Judgment will be entered under Rule 50.

Weinburg v. Commissioner

1 B.T.A. 178 · United States Board of Tax Appeals · Dec 11, 1924

Weinburg v. Commissioner Docket No. 223. … Cyrus Williams, acting as counsel for the taxpayer was sworn as a witness for the taxpayer, and, from the evidence given, the Board makes the following FINDINGS OF FACT.

Cleveland Home Brewing Co. v. Commissioner

1 B.T.A. 87 · United States Board of Tax Appeals · Nov 22, 1924

Cleveland Home Brewing Co. v. Commissioner Docket No. 73. … It is the duty of this Board to decide appeals filed by taxpayers upon the facts and the law as applied to their cases.

Wallace v. Commissioner

17 B.T.A. 406 · United States Board of Tax Appeals · Sep 23, 1929

WALLACE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MILDRED F. WALLACE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wallace v. Commissioner Docket No. 36281, 36282. … Reviewed by the Board. Judgment will be entered for the respondent.

Morris v. Commissioner

15 B.T.A. 260 · United States Board of Tax Appeals · Feb 7, 1929

In Hood v. Bloch, 11 S. E. 910 , the Supreme Court of West Virginia stated: * * * In Morgan v. King, 28 W. … Reviewed by the Board. Judgment will be entered under Rule 50. VAN FossaN concurs in the result only.

Greensboro News Co. v. Commissioner

31 B.T.A. 812 · United States Board of Tax Appeals · Nov 30, 1934

GREENSBORO NEWS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Greensboro News Co. v. Commissioner Docket Nos. 69759, 74021. … Twenty thousand dollars of the newly issued preferred stock has been duly canceled in compliance with the plan set forth in the resolution of the board of directors of June 11, 1930.

S. A. MacQueen Co. v. Commissioner

26 B.T.A. 1337 · United States Board of Tax Appeals · Oct 24, 1932

MACQUEEN COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. S. A. MacQueen Co. v. Commissioner Docket No. 50572. … Now BE IT RESOLVED that the Board of Directors hereby accepts the offer of S. A.

John A. Nelson Co. v. Commissioner

28 B.T.A. 529 · United States Board of Tax Appeals · Jun 23, 1933

Smythe v. Fiske, 23 Wall. 374, 380 . … Co. v.

Best Steel Castings Co. v. Commissioner

6 B.T.A. 274 · United States Board of Tax Appeals · Feb 19, 1927

BEST STEEL CASTINGS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Best Steel Castings Co. v. Commissioner Docket No. 8326. … United States Board of Tax Appeals 6 B.T.A. 274 ; 1927 BTA LEXIS 3569 ; February 19, 1927 , Promulgated *3569 W. W. Spalding, Esq., for the petitioner. Geo. G. Witter, Esq., for the respondent.