Case law

Reid v. Commissioner

22 B.T.A. 1150 · United States Board of Tax Appeals · Apr 9, 1931

Daniel, supra, was appealed to the Circuit Court of Appeals for the Fifth Circuit by the Commissioner, and the decision of this Board was affirmed in Lucas v. Daniel, 45 Fed. (2d) 58.

Fontana Power Co. v. Commissioner

43 B.T.A. 1090 · United States Board of Tax Appeals · Mar 21, 1941

Justice Frankfurter in his opinion in Helvering v. Hallock, 309 U. … In a majority of the cases of this nature which have come before this Board the instrument issued by the corporation has been some form of stock certificate.

Newark Milk & Cream Co. v. Commissioner

10 B.T.A. 683 · United States Board of Tax Appeals · Feb 13, 1928

NEWARK MILK & CREAM CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Newark Milk & Cream Co. v. Commissioner Docket No. 14191. … The operations of the petitioner in each town were subject to the supervision of the board of health of such town. *4051 Each board of health made regular inspections of the petitioner's operations within its jurisdiction

Lodi Canning Co. v. Commissioner

2 B.T.A. 708 · United States Board of Tax Appeals · Sep 30, 1925

Lodi Canning Co. v. Commissioner Docket No. 2364. United States Board of Tax Appeals 2 B.T.A. 708 ; 1925 BTA LEXIS 2285 ; September 30, 1925 , Decided Submitted June 9, 1925 . *2285 John D. … On February 20, 1920, the board of arbitration of the Dried Fruit Association of New York rendered an award in favor of Birdsong Bros., sustaining the rejection of the peaches, *2286 and held that Birdsong Bros. were to be

Wardman v. Commissioner

17 B.T.A. 866 · United States Board of Tax Appeals · Oct 10, 1929

HARRY WARDMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wardman v. Commissioner Docket No. 22348. … See Rule 61 of the Board's rules of practice. The sole issue presented by the pleadings is whether the petitioner is entitled to the benefits conferred by section 229 of the Revenue Act of 1921.

Peninsula Shipbuilding Co. v. Commissioner

5 B.T.A. 739 · United States Board of Tax Appeals · Dec 8, 1926

Peninsula Shipbuilding Co. v. Commissioner Docket No. 5741. … made by a majority of the Board) shall be conclusive on both parties.

Wigwam Amusement Co. v. Commissioner

1 B.T.A. 335 · United States Board of Tax Appeals · Jan 16, 1925

Wigwam Amusement Co. v. Commissioner Docket No. 180. … An appeal from the determination of the Commissioner was filed with this Board on September 13, 1924.

Danville Press, Inc. v. Commissioner

1 B.T.A. 1171 · United States Board of Tax Appeals · May 21, 1925

Danville Press, Inc. v. Commissioner Docket No. 900. United States Board of Tax Appeals 1 B.T.A. 1171 ; 1925 BTA LEXIS 2630 ; May 21, 1925 , decided Submitted May 4, 1925 . *2630 Henry O. … From the testimony the Board makes the following FINDINGS OF FACT. The taxpayer is an Illinois corporation.

Durand-McNeil-Horner Co. v. Commissioner

30 B.T.A. 769 · United States Board of Tax Appeals · May 18, 1934

In Monarch Electric & Wire Co. v. … Reviewed by the Board. Judgment mill ~be entered for the respondent.

Renier Music House, Inc. v. Commissioner

15 B.T.A. 241 · United States Board of Tax Appeals · Feb 7, 1929

RENIER MUSIC HOUSE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Renier Music House, Inc. v. Commissioner Docket No. 8017. … The minutes of a special meeting of petitioner's board of directors, held on January 2, 1919, contain the following: Special meeting of Board of Directors held at offices of the corporation January 2, 1919, at eight o'clock

Cumberland Portland Cement Co. v. Commissioner

44 B.T.A. 1170 · United States Board of Tax Appeals · Aug 5, 1941

But, as the *1180 Board pointed out in Belle-Vue Manufacturing Co., 43 B. T. … A. 78, as to meet with the disapproval of the Circuit Court on review (Helvering v. Moloney Electric Co. (C. C. A., 8th Cir.), 120 Fed. (2d) 617. However, in that case and in Michigan Silica Co., 41 B. T.

Meridian & T. Realty Co. v. Commissioner

44 B.T.A. 865 · United States Board of Tax Appeals · Jul 3, 1941

Commissioner v. O. P. P. Holding Corporation, 76 Fed. (2d) 11; Wiggin Terminals, Inc. v. United States, 36 Fed. (2d) 893; Commissioner v. Proctor Shop, Inc., 82 Fed. (2d) 792, afiirming 30 B. T. A. 721. … United States v. South Georgia Railway Co., 107 Fed. (2d) 3; Commissioner v. O. P. P. Holding Corporation, supra; Palmer, Stacy-Merrill, Inc. v. Commissioner, 111 Fed. (2d) 809, affirming 39 B. T.

Schiesser v. Commissioner

28 B.T.A. 640 · United States Board of Tax Appeals · Jul 11, 1933

V.8., supra, or the entire value of property held as tenants by the entirety must have passed at death in order to have been subjected to the Federal estate tax. … The decision of the Board in the Fannie E.

Insley Mfg. Co. v. Commissioner

1 B.T.A. 1029 · United States Board of Tax Appeals · Apr 18, 1925

Co. v. Commissioner Docket No. 443. United States Board of Tax Appeals 1 B.T.A. 1029 ; 1925 BTA LEXIS 2699 ; April 18, 1925 , decided Submitted February 25, 1925 . *2699 1. … That the board of directors of the new corporation should be composed of five members, Insley, Wagner, Pfeiffer, Rasmussen, and one R. C. Kaster, the representative of the said Dollings. 5.

Gardner v. Commissioner

41 B.T.A. 679 · United States Board of Tax Appeals · Mar 29, 1940

Black : Inasmuch as the Board has recently held that the trust is not the donee of gifts, but that the beneficiaries of the trust are the donees, see Wilton Rubinstein, 41 B. T. … These assignments involve the issue of whether or not transfers to a trust for the benefit of Gilford V. Leece were in part gifts of future interests in property.

Sherman v. Commissioner

27 B.T.A. 1169 · United States Board of Tax Appeals · Apr 11, 1933

. *1170 There was enacted in 1882 by the Legislature of the Commonwealth of Massachusetts a statute which provides that a town may, by a majority vote, elect a board of park commissioners and prescribe their terms of office … Higginson v. Slattery, 212 Mass. 583 ; 99 N. E. 523 ; Alder v. Salt Lake City, 231 Pac. (Utah) 1102; Russell v. City of Tacoma, 8 Wash. 156 ; 35 Pac. 605 ; Kellar v.

Frederick Warne & Co. v. Commissioner

1 B.T.A. 1097 · United States Board of Tax Appeals · May 5, 1925

Frederick Warne & Co. v. Commissioner Docket No. 2353. … United States Board of Tax Appeals 1 B.T.A. 1097 ; 1925 BTA LEXIS 2668 ; May 5, 1925 , decided Submitted April 16, 1925 . *2668 A foreign corporation is subject to assessment under the provisions of section 328 of the Revenue

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.

Western States Envelope Co. v. Commissioner

10 B.T.A. 856 · United States Board of Tax Appeals · Feb 17, 1928

Canton Art Metal Co. v. Commissioner, 6 B. T. A. 446; Appeal of Washington Hotel Co., 4 B. T. A. 441; Appeal of American Express Co., 2 B. T. A. 498. … The situation here in that respect is similar to that *860 presented in Commercial Electrical Supply Co. v. Commissioner, 8 B. T. A. 986.

Exchange Nat'l Bank v. Commissioner

18 B.T.A. 686 · United States Board of Tax Appeals · Jan 7, 1930

EXCHANGE NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Exchange Nat'l Bank v. Commissioner Docket No. 19198. … The respondent has made a motion that the Board dismiss the petition with respect to the year 1922 for lack of jurisdiction.