Case law

Law v. Commissioner

20 B.T.A. 354 · United States Board of Tax Appeals · Jul 28, 1930

LAW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANCES MANN LAW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Law v. Commissioner Docket Nos. 23486, 23487. … Busch et al., 17 B.T.A. 592 , and Burk-Waggoner Oil Association v.

Central Bank Block Ass'n v. Commissioner

19 B.T.A. 1183 · United States Board of Tax Appeals · May 28, 1930

See Anahma Realty Co v. Commissioner, 42 Fed. (2d) 128, and Julia Stow Lovejoy, supra. … Reviewed by the Board. Judgment will be entered wider Rule 50.

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.

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.

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.

Bigelow v. Commissioner

2 B.T.A. 982 · United States Board of Tax Appeals · Oct 26, 1925

Bigelow v. Commissioner Docket No. 3627. United States Board of Tax Appeals 2 B.T.A. 982 ; 1925 BTA LEXIS 2196 ; October 26, 1925 , Decided Submitted July 13, 1925 . *2196 Ernest A. Bigelow, Esq., pro se. George G. … The Board determines that the deficiency for the year 1918 is $2,151.17.

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.

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.

Sanford Cotton Mills v. Commissioner

42 B.T.A. 190 · United States Board of Tax Appeals · Jun 25, 1940

North American Oil *192 Consolidated v. Burnet, 286 U. S. 417 ; Commissioner v. Brooklyn Union Gas Co., 62 Fed. (2d) 505, affirming 22 B. T. A. 507; Case Co. v. United States, 32 Fed. Supp. 754. … Reviewed by the Board. Decision will he entered wider Rule 50.

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.

Buchmiller v. Commissioner

1 B.T.A. 380 · United States Board of Tax Appeals · Jan 27, 1925

Buchmiller v. Commissioner Docket No. 182. … The taxpayer has not sought to assist this Board by filing a brief in support of his contention.

Ball v. Commissioner

16 B.T.A. 785 · United States Board of Tax Appeals · May 29, 1929

BALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ball v. Commissioner Docket No. 19564. United States Board of Tax Appeals 16 B.T.A. 785 ; 1929 BTA LEXIS 2513 ; May 29, 1929 , Promulgated *2513 1. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

Nalle v. Commissioner

19 B.T.A. 427 · United States Board of Tax Appeals · Mar 28, 1930

NALLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Nalle v. Commissioner Docket No. 39490. … United States Board of Tax Appeals 19 B.T.A. 427 ; 1930 BTA LEXIS 2401 ; March 28, 1930 , Promulgated *2401 The respondent's determination that the petitioner in 1925 realized income from an installment sale of real estate

Co-operative Cent. Exchange v. Commissioner

27 B.T.A. 17 · United States Board of Tax Appeals · Nov 7, 1932

CO-OPERATIVE CENTRAL EXCHANGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Co-operative Cent. Exchange v. Commissioner Docket Nos. 46479, 53366. … of Directors. * * * ARTICLE V.

Guggenheim v. Commissioner

24 B.T.A. 1181 · United States Board of Tax Appeals · Dec 18, 1931

Means v. United States, 39 Fed. (2d) 748; certiorari denied, 282 U. S. 849 . Now the Board, employing and approving the reasoning of the Court of Claims in the Means case, again sustains the Commissioner. … The Board and the Court of Claims rely upon Saltonstall v. Saltonstall, 276 U. S. 260 ; Chase National Bank v. United States, 278 U. S. 327 , and Reinecke v. Northern Trust Co., 278 U.

Georgia-Florida Land Co. v. Commissioner

16 B.T.A. 1253 · United States Board of Tax Appeals · Jun 29, 1929

GEORGIA-FLORIDA LAND CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Georgia-Florida Land Co. v. Commissioner Docket No. 31095. … will not contest that point before the Board.

National Bank of New Jersey v. Commissioner

1 B.T.A. 1238 · United States Board of Tax Appeals · May 26, 1925

National Bank of New Jersey v. Commissioner Docket No. 932. United States Board of Tax Appeals 1 B.T.A. 1238 ; 1925 BTA LEXIS 2595 ; May 26, 1925 , decided Submitted January 29, 1925 . *2595 F. X. … From the evidence the Board makes the following FINDINGS OF FACT. The taxpayer is a national bank doing business at New Brunswick, New Jersey.

Mead Constr. Co. v. Commissioner

3 B.T.A. 438 · United States Board of Tax Appeals · Jan 26, 1926

Co. v. Commissioner Docket No. 4843. … United States Board of Tax Appeals 3 B.T.A. 438 ; 1926 BTA LEXIS 2655 ; January 26, 1926 , Decided Submitted November 5, 1925 . *2655 Amounts withheld by a city from a paving contractor out of the contract price as a deposit

Ballinger v. Commissioner

23 B.T.A. 1312 · United States Board of Tax Appeals · Aug 26, 1931

in Lewellyn v. … In Chase National Bank v.