Case law

Johnson v. Commissioner

17 B.T.A. 611 · United States Board of Tax Appeals · Sep 27, 1929

Lynch v. Hornby, 247 U. S. 339 . Consequently the first issue must be resolved against *614 the petitioner on the authority of the Brushaber and Taft cases, supra. Cf. Cooper v. … Reviewed by the Board. Judgment will he entered for the respondent. Marquette and Murdoch: concur in the result.

Virginia Beach Golf Course Annex Corp. v. Commissioner

23 B.T.A. 1170 · United States Board of Tax Appeals · Jul 15, 1931

It was said in Hellmich v. Hellman, 276 U. … United States v. Phellis, 257 U. S. 156 ; United States v. Davison, 1 Fed. (2d) 465. 2.

Fahnestock v. Commissioner

43 B.T.A. 569 · United States Board of Tax Appeals · Feb 12, 1941

White v. Higgins, 116 Fed. (2d) 312; Commissioner v. Berolzheimer, 116 Fed. (2d) 628. Cf. Commissioner v. Branch, 114 Fed. (2d) 985; Helvering v. Achelis, 112 Fed. (2d) 929. … Reviewed by the Board. Decision will be entered for the respondent.

Wheeler v. Commissioner

32 B.T.A. 909 · United States Board of Tax Appeals · Jul 9, 1935

Rand, Jr. v. Helvering, 77 Fed. (2d) 450, affirming 29 B. T. … Reviewed by the Board. Judgment will be entered wider Rule SO.

St. Louis Union Trust Co. v. Commissioner

28 B.T.A. 107 · United States Board of Tax Appeals · May 16, 1933

The situation here is parallel to that which obtained in May v. … The decision of the Supreme Court in Burnet v. Brooks, 288 U.S. 378 , is dispositive of this issue. [Reviewed by the Board. Judgment will be entered wider Bule 50.

Whitney Realty Co. v. Commissioner

29 B.T.A. 453 · United States Board of Tax Appeals · Nov 28, 1933

In Richmond v. … Wells Fargo Bank & Union Trust Co. v. Blair, 26 Fed. (2d) 532. It merely transferred that duty to a trustee who acted for the corporation in discharging the statutory duty imposed upon the board of directors.

Van Zandt, Jacobs & Co. v. Commissioner

8 B.T.A. 561 · United States Board of Tax Appeals · Oct 7, 1927

VAN ZANDT, JACOBS & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Van Zandt, Jacobs & Co. v. Commissioner Docket Nos. 6863, 11605. … The board of directors of Van Zandt, Jacobs & Co. was composed of the same men who were the board of directors of the Burt Shirt Co., with the exception of one man in each company.

Cremin v. Commissioner

5 B.T.A. 1164 · United States Board of Tax Appeals · Jan 25, 1927

CREMIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cremin v. Commissioner Docket No. 9197. … United States Board of Tax Appeals 5 B.T.A. 1164 ; 1927 BTA LEXIS 3663 ; January 25, 1927 , Promulgated *3663 1.

Korn v. Commissioner

35 B.T.A. 1071 · United States Board of Tax Appeals · Apr 30, 1937

This is the. definition of fair market value laid down in many decisions of this Board and the courts. French Dry Cleaning Co., v. Commissioner, 72 Fed. (2d) 167; Robertson v. … Reviewed by the Board. Decision will he entered imder Bule 50. Sec. 302.

Coastwise Transp. Corp. v. Commissioner

22 B.T.A. 373 · United States Board of Tax Appeals · Feb 25, 1931

COASTWISE TRANSPORTATION CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Coastwise Transp. Corp. v. Commissioner Docket No. 39916. … No appeal was taken by the Commissioner from the , decision or from the later decisions of the Board to the same effect.

Guaranty State Sav. & Loan Co. v. Commissioner

14 B.T.A. 72 · United States Board of Tax Appeals · Nov 7, 1928

GUARANTY STATE SAVINGS & LOAN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Guaranty State Sav. & Loan Co. v. Commissioner Docket No. 12039. … At the first regular meeting of the Board of Directors in January and July of each year such dividend as the Board may declare shall be divided among the members in proportion to the amount of money paid on stock by each

Clark v. Commissioner

24 B.T.A. 1235 · United States Board of Tax Appeals · Dec 22, 1931

A. 651; affd., Commissioner v. Widener, 33 Fed. (2d) 833; and Margaret E. Amory, 22 B. T. … 1924, and 1925 in the operation of bis breeding and racing stables and also in determining that decedent realized a profit in 1923 upon the sale of stock in the Cleveland Electric Illuminating Company. • Reviewed by the Board

Rotorite Corp. v. Commissioner

40 B.T.A. 1304 · United States Board of Tax Appeals · Dec 27, 1939

Supp. 968; Kingkade Hotel Co. v. Jones, —- Fed. Supp. — (U. S. Dist. Ct., W. Dist. of Okla., June 26, 1939); and Lyon Lumber Co. v. Harrison, - Fed. Supp.(U. S. Dist. Ct., N. … Reviewed by the Board. Decision will be entered u/nder Rule 50.

Big Rapids Elec. Co. v. Commissioner

9 B.T.A. 737 · United States Board of Tax Appeals · Dec 21, 1927

Reviewed by the Board. Judgment will be entered on 15 days’’ notice, v/nder Rule 50.

Lang v. Commissioner

32 B.T.A. 527 · United States Board of Tax Appeals · Apr 30, 1935

LANG AND WALTER KIDDE, EXECUTORS OF THE ESTATE OF HENRY LANG, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lang v. Commissioner Docket No. 71117. … Reviewed by the Board. Judgment will be entered under Rule 50.

Dunbar v. Commissioner

24 B.T.A. 1114 · United States Board of Tax Appeals · Dec 8, 1931

. * * * We do not believe that the recent cases of Commissioner v. Atherton, 50 Fed. (2d) 740; Lansdowne Realty Trust Co. v. Commissioner, 50 Fed. (2d) 56; and Gardiner v. … Reviewed by the Board. Judgment will be entered for the respondent. Trammell dissents.

Stewart v. Commissioner

15 B.T.A. 1354 · United States Board of Tax Appeals · Apr 11, 1929

Hill v. Grissom, 299 Fed. 641 ; Isabella N. Skinker et al., 13 B. T. A. 846. … Reviewed by the Board. Judgment will he entered for the respondent. Phillips, GeeeN, and ÁRUNDell dissent.

Aylward v. Commissioner

9 B.T.A. 1057 · United States Board of Tax Appeals · Jan 3, 1928

ESTATE OF MARY AYLWARD, ELIZABETH AYLWARD, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE RESPONDENT. Aylward v. Commissioner Docket No. 9270. … The Board held in that case that no tax having been paid on the sum in controversy by the estate of the "prior decedent" it was not a deductible item under the provisions of 403(a)(2).

Richardson v. Commissioner

1 B.T.A. 1196 · United States Board of Tax Appeals · May 21, 1925

Richardson v. Commissioner Docket No. 1685. United States Board of Tax Appeals 1 B.T.A. 1196 ; 1925 BTA LEXIS 2635 ; May 21, 1925 , decided Submitted April 27, 1925 . *2635 O. W. Richardson, Esq., for the taxpayer. L. … The Board finds that the following properties, among others not in dispute, were included in the decedent's gross estate, and that the values thereof at the date of death were as follows: Real estate $475,000 13 shares Proprietors

Sanderson v. Commissioner

16 B.T.A. 1022 · United States Board of Tax Appeals · Jun 12, 1929

SANDERSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sanderson v. Commissioner Docket Nos. 17653, 24717. … The contention of the petitioners that the Board should not determine the deficiency for 1920 without determining a refund for 1919, when the Board has no jurisdiction for 1919, is without merit. 2.