Case law

Continental Products Co. v. Commissioner

24 B.T.A. 119 · United States Board of Tax Appeals · Sep 23, 1931

CONTINENTAL PRODUCTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Continental Products Co. v. Commissioner Docket Nos. 5057, 20050, 21842, 28733. … United States Board of Tax Appeals 24 B.T.A. 119 ; 1931 BTA LEXIS 1692 ; September 23, 1931 , Promulgated *1692 Special assessment denied. W. R. Brown, Esq., for the petitioner. Eugene Meacham, Esq., and C. E.

Taylor v. Commissioner

27 B.T.A. 220 · United States Board of Tax Appeals · Dec 6, 1932

SELDON TAYLOR, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Taylor v. Commissioner Docket No. 64444. … Taylor and said Floyd Brown Taylor, if said H.

U. S. Industrial Alcohol Co. v. Commissioner

42 B.T.A. 1323 · United States Board of Tax Appeals · Nov 28, 1940

Weiss v. Wiener, supra. … [Tr. 87.] ****** * Petitioner's president, Brown, testified that: v‘* * * The business at that time looked as though it was very well established.”

Astorian-Budget Publishing Co. v. Commissioner

44 B.T.A. 969 · United States Board of Tax Appeals · Jul 10, 1941

ASTORIAN-BUDGET PUBLISHING COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Astorian-Budget Publishing Co. v. Commissioner Docket No. 100629. … Dellinger 25 Hetty Brown 25 Total outstanding 510 On its income tax return for the taxable year petitioner deducted the entire amount of $2,340 paid to Dorothy Engle, of which *1254 $1,740 was disallowed by the respondent

Turners Falls Power & Electric Co. v. Commissioner

9 B.T.A. 435 · United States Board of Tax Appeals · Dec 1, 1927

TURNERS FALLS POWER & ELECTRIC CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Turners Falls Power & Electric Co. v. Commissioner Docket No. 26305. … In , the Board held: For the fiscal year ending March 31, 1921, taxpayer sustained a net loss as defined in section 204(a) of the Revenue Act of 1921.

Manhattan Brewing Co. v. Commissioner

6 B.T.A. 952 · United States Board of Tax Appeals · Apr 22, 1927

Edwards's Lessee v. Darby, 12 Wheat. 206 ; Brown v. United States, 113 U. S. 568 ; United States v. Falk, 201 U. S. 143 ; National Lead Co. v. United States, 252 U. S. 140 . … See Brown v. Benzinger, 118 Md. 29 ; 84 Atl. 79 ; Haugen v. Sundseth, 106 Minn. 129 ; 118 N. W. 666 ; Goetz v. Ries, 123 N. Y. S. 433; Johnson Co. v. Roberts, 159 N. Y. 70 ; 53 N. E. 685 ; Morgan v.

Clarence Whitman & Sons, Inc. v. Commissioner

11 B.T.A. 1192 · United States Board of Tax Appeals · May 7, 1928

United States v. Woodward, 256 U. S. 632 ; Keith v. Johnson, 271 U. S. 1 . Net income for 1918 should be reduced by the amount of. such payments. … Browning Co., 6 B. T. A. 914; Cushman Chuck Co., 8 B. T. A. 148. Reviewed by the Board. Decision mil be entered under Buie 62.

Taylor Oil & Gas Co. v. Commissioner

15 B.T.A. 609 · United States Board of Tax Appeals · Feb 26, 1929

V. FAULKNER. … Brown, R. Waverly Smith, E. E. Plumly and George C.

Hubbell v. Commissioner

14 B.T.A. 1040 · United States Board of Tax Appeals · Jan 8, 1929

A. 171; Levering v. Commissioner, 5 B. T. A. 616; Alexander 3. Browne, 3 B. T. A. 826; Samuel V. Woods, 5 B. T. A. 413; Fred W. Warner, 5 B. T. A. 963; George M. Cohan, 11 B. T. A. 743. … Reviewed by the Board. Decision will be entered wnder Rule 50. MillieeN concurs in the result.

Giffin v. Commissioner

19 B.T.A. 1243 · United States Board of Tax Appeals · May 28, 1930

GIFFIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Giffin v. Commissioner Docket No. 37933. … V-2, p. 108; I.T. 2340 , C.B. VI-I, p. 43.

Adler v. Commissioner

30 B.T.A. 897 · United States Board of Tax Appeals · Jun 12, 1934

The action- of the board of directors at their meeting, held on the date indicated above, is reflected on the company’s minutes as follows: ****** V. … The board of directors of I.

Bretzfelder v. Commissioner

21 B.T.A. 789 · United States Board of Tax Appeals · Dec 17, 1930

BRETZFELDER AND LEON TUCHMANN, EXECUTORS, ESTATE OF MORRIS WEINSTEIN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bretzfelder v. Commissioner Docket No. 29364. … Brown and another. He in turn rented or sublet the premises to various tenants.

Coffin v. Commissioner

12 B.T.A. 702 · United States Board of Tax Appeals · Jun 19, 1928

McCulloch v. Maryland, supra; Collector v. Day, supra; Dobbins v. Commissioner of Erie County, supra. … Boston v. Treasurer & Receiver General, 237 Mass. 403, 414 , and cases there collected. Boston & Albany Railroad v. New York Central Railroad, 258 Mass. 600 . Prince v. Crocker, 166 Mass. 347 . Browne v.

Goldwasser v. Commissioner

47 B.T.A. 445 · United States Board of Tax Appeals · Aug 5, 1942

Helvering v. Safe Deposit & Trust Co. of Baltimore, 316 U. S. 56 ; cf. Cohan v. Commissioner, 39 Fed. (2d) 540; Gloyd v. Commissioner, 63 Fed. (2d) 649; Fidelity Title & Trust Co. v. Commissioner , 64 Fed. (2d) 52. … Eisner v. Macomber, 252 U. S. 189 ; Helvering v. Horst, 311 U. S. 112 ; cf. Schermerhorn Oil Corporation, 46 B. T. A. 151; H. Lewis Brown, 40 B. T. A. 565; affd., 115 Fed. (2d) 337; Leonard Marx, 39 B. T. A. 537.

McGee v. Commissioner

13 B.T.A. 1181 · United States Board of Tax Appeals · Oct 23, 1928

MCGEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McGee v. Commissioner Docket Nos. 13292, 29938. … Brown, Esq., for the respondent.

Buhl v. Commissioner

45 B.T.A. 274 · United States Board of Tax Appeals · Oct 7, 1941

See Silverthau v. United States, 26 Fed. Supp. 242. Cf. Antoinette K. Brown, 42 B. T. A. 693. See also Restatement of the Law of Trusts by the American Law Institute, vol. 2, § 339. … Reviewed by the Board. Decision will he entered wider Bule 50. TURNER, Kern, and Opper concur only in the result.

Denniston v. Commissioner

37 B.T.A. 834 · United States Board of Tax Appeals · May 12, 1938

This dual nature of debts, and specifically “mortgages”, was commented on by the Circuit Court of Appeals for the Third *838 Circuit recently in Brown v. … Reviewed by the Board. Judgment of no deficiency will be entered.

Preston County Coke Co. v. Commissioner

24 B.T.A. 646 · United States Board of Tax Appeals · Nov 5, 1931

Browning Co., 6 B. T. A. 914. *657 The petitioner relies upon Roslyn Fuel Co., 16 B. T. A. 285. … We find no other cases where the Board has adopted this view.

Metcalf v. Commissioner

40 B.T.A. 177 · United States Board of Tax Appeals · Jun 30, 1939

METCALF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Metcalf v. Commissioner Docket No. 87328. United States Board of Tax Appeals 40 B.T.A. 177 ; 1939 BTA LEXIS 880 ; June 30, 1939 , Promulgated *880 1. … Tanner, Esq., and Rollin Browne, Esq., for the petitioner. S. U. Hiken, Esq., for the respondent. LEECH *881 *177 OPINION.

Sugar Run Coal Mining Co. v. Commissioner

11 B.T.A. 587 · United States Board of Tax Appeals · Apr 16, 1928

SUGAR RUN COAL MINING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sugar Run Coal Mining Co. v. Commissioner Docket No. 9236. … Brown, Esq., for the respondent.