Case law

Mt. Vernon Nat'l Bank v. Commissioner

2 B.T.A. 581 · United States Board of Tax Appeals · Sep 9, 1925

Vernon Nat'l Bank v. Commissioner Docket No. 237. United States Board of Tax Appeals 2 B.T.A. 581 ; 1925 BTA LEXIS 2340 ; September 9, 1925 , Decided Submitted May 27, 1925 . *2340 R. V. Welts, Esq., for the taxpayer. … From the stipulated facts and the oral evidence offered at the hearing the Board makes the following FINDINGS OF FACT. 1.

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.

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.

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.

John T. Woodruff & Son v. Commissioner

6 B.T.A. 535 · United States Board of Tax Appeals · Mar 16, 1927

WOODRUFF & SON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. John T. Woodruff & Son v. Commissioner Docket No. 6864. … There being no stockholders save himself, there were no meetings of the board of directors and hence no fixing of salaries in that formal manner.

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.

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.

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.

Missouri Pac. R.R. v. Commissioner

22 B.T.A. 267 · United States Board of Tax Appeals · Feb 20, 1931

This issue was raised and fully discussed by the Board in Great Northern Railway Co., 8 B. T. A. 225, and by the Circuit Court of Appeals *287 for the Eighth Circuit in Great Northern Railway Co. v. … The line of distinction between such cases as United States v. Anderson, 269 U. S. 422 ; Fewcus Machine Co. v. United States, 282 U. S. 375 ; Commissioner v.

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

Morrell v. Commissioner

38 B.T.A. 239 · United States Board of Tax Appeals · Aug 3, 1938

MORRELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Morrell v. Commissioner Docket No. 83941. … Attest: GEORGE V. MITCHELL, Secretary.

Globe Outlet Co. v. Commissioner

10 B.T.A. 165 · United States Board of Tax Appeals · Jan 24, 1928

GLOBE OUTLET CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Globe Outlet Co. v. Commissioner Docket No. 14029. … United States Board of Tax Appeals 10 B.T.A. 165 ; 1928 BTA LEXIS 4181 ; January 24, 1928 , Promulgated *4181 David Levinson, Esq., for the petitioner. Brice Toole, Esq., for the respondent.

Duckworth Co. v. Commissioner

24 B.T.A. 304 · United States Board of Tax Appeals · Oct 7, 1931

THE DUCKWORTH COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Duckworth Co. v. Commissioner Docket No. 41830. … Reviewed by the Board. Judgment will be entered under Rule 50. VAN FOSSAN dissents. Footnotes 1. SEC. 238.

Short v. Commissioner

39 B.T.A. 567 · United States Board of Tax Appeals · Mar 8, 1939

HASSARD SHORT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Short v. Commissioner Docket No. 89894. … Reviewed by the Board. Decision will be entered for the petitioner. Footnotes 1. Prior and subsequent regulations contain substantially identical provisions. ↩

Hays v. Commissioner

34 B.T.A. 808 · United States Board of Tax Appeals · Jul 22, 1936

A. 996; Commissioner v. Strauss, 77 Fed. (2d) 401; Mary Q. Hallock et al., Trustees, 34 B. T. A. 575. … Kulp v. Fleming, 65 O. S. 321; 62 N. E. 334 ; and State ex rel Fulton v. Bremer, 130 O. S. 227; 198 N. E. 874 .

George A. Springmeier Co. v. Commissioner

6 B.T.A. 698 · United States Board of Tax Appeals · Apr 2, 1927

or income derived from trading as a principal * * The necessity for the concurrence of the statutory elements above set forth to entitle a corporation to personal service classification has been so often discussed by the Board … A. 575, citing Matteson Co. v.

Salomon v. Commissioner

8 B.T.A. 979 · United States Board of Tax Appeals · Oct 24, 1927

LEON SALOMON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Salomon v. Commissioner Docket No. 12231. … United States Board of Tax Appeals 8 B.T.A. 979 ; 1927 BTA LEXIS 2766 ; October 24, 1927 , Promulgated *2766 COMMUNITY PROPERTY. - Petitioner and his wife in 1921 were residents of California.