Case law

McClellan v. Commissioner

42 B.T.A. 124 · United States Board of Tax Appeals · Jun 18, 1940

Hill v. Commissioner, 38 Fed. (2d) 165; Pope v. Commissioner, 39 Fed. (2d) 420.” … In Bull v. United States, 295 U.

Blue Limestone Co. v. Commissioner

22 B.T.A. 206 · United States Board of Tax Appeals · Feb 18, 1931

Ice Service Co. v. Commissioner, 30 Fed. (2d) 230; Commissioner v. Hirsch & Co., 30 Fed. (2d) 646; Goldstein Bros. Amusement Co. v. White, 33 Fed. (2d) 787; American Auto Trimming Co. v. Lucas, 37 Fed. (2d) 801. … Reviewed by the Board. Decision mil ~be entered pursucmt to Rule 50.

Morehead v. Commissioner

42 B.T.A. 851 · United States Board of Tax Appeals · Sep 27, 1940

KATHARINE BOYD MOREHEAD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY BOYD EVANS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Morehead v. Commissioner Docket Nos. 95441, 97432. … Reviewed by the Board. Decision in each proceeding will be entered under Rule 50.

California Brewing Ass'n v. Commissioner

5 B.T.A. 347 · United States Board of Tax Appeals · Oct 30, 1926

California Brewing Ass'n v. Commissioner Docket No. 3903. … the board of directors.

Booth Furniture & Carpet Co. v. Commissioner

6 B.T.A. 886 · United States Board of Tax Appeals · Apr 18, 1927

BOOTH FURNITURE & CARPET CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Booth Furniture & Carpet Co. v. Commissioner Docket No. 426. … United States Board of Tax Appeals 6 B.T.A. 886 ; 1927 BTA LEXIS 3383 ; April 18, 1927 , Promulgated *3383 1.

Grand River Ave. Development Co. v. Commissioner

12 B.T.A. 863 · United States Board of Tax Appeals · Jun 27, 1928

GRAND RIVER AVENUE DEVELOPMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Grand River Ave. Development Co. v. Commissioner Docket No. 34681. … United States Board of Tax Appeals 12 B.T.A. 863 ; 1928 BTA LEXIS 3434 ; June 27, 1928 , Promulgated *3434 H. A. Mihills, C.P.A., for the petitioner. W. F. Gibbs, Esq., for the respondent.

Sprague v. Commissioner

8 B.T.A. 173 · United States Board of Tax Appeals · Sep 22, 1927

Substantially the same conclusion was reached by the Circuit Court of Appeals of the Eighth Circuit in Willcuts v. … Reviewed by the Board. Decision will he entered on W days' notice, under Rule 50.

Allegheny Amusement Co. v. Commissioner

37 B.T.A. 12 · United States Board of Tax Appeals · Jan 7, 1938

Henrietta Mills, Inc. v. Commissioner, 52 Fed. (2d) 931. It is very evident that petitioner, acting through its officers, considered these payments as rental *17 income. … As the Board said in the case of M. Rea Gano, 19 B. T.

Jones v. Commissioner

21 B.T.A. 275 · United States Board of Tax Appeals · Nov 11, 1930

JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANK H. JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WALTER E. JONES, PETITIONER, v. … Jones v. Commissioner Docket Nos. 28613-28615. United States Board of Tax Appeals 21 B.T.A. 275 ; 1930 BTA LEXIS 1881 ; November 11, 1930 , Promulgated *1881 1. Henry Cappellini et al., 14 B.T.A. 1269 , followed. 2.

McGowin-Foshee Lumber Co. v. Commissioner

10 B.T.A. 961 · United States Board of Tax Appeals · Feb 23, 1928

MCGOWIN-FOSHEE LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McGowin-Foshee Lumber Co. v. Commissioner Docket No. 10446. … Reviewed by the Board. Judgment will be *4006 entered on 15 days' notice, under Rule 50.

Washington Cadillac Co. v. Commissioner

3 B.T.A. 844 · United States Board of Tax Appeals · Feb 18, 1926

Washington Cadillac Co. v. Commissioner Docket No. 4471. … United States Board of Tax Appeals 3 B.T.A. 844 ; 1926 BTA LEXIS 2537 ; February 18, 1926 , Decided Submitted November 17, 1925 . *2537 Additional compensation paid by the taxpayer to its president in each of the fiscal years

Wood Corp. of Delaware v. Commissioner

22 B.T.A. 1182 · United States Board of Tax Appeals · Apr 10, 1931

WOOD CORPORATION OF DELAWARE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wood Corp. of Delaware v. Commissioner Docket No. 39464. … The decision of a majority of said Board of Appraisers shall be final.

David Schwartz Co. v. Commissioner

1 B.T.A. 971 · United States Board of Tax Appeals · Apr 7, 1925

David Schwartz Co. v. Commissioner Docket No. 1679. … From the documentary evidence *2739 and oral testimony of the president of the taxpayer company at the hearing of the appeal, the Board makes the following FINDINGS OF FACT. 1.

Kellogg v. Commissioner

42 B.T.A. 64 · United States Board of Tax Appeals · Jun 13, 1940

KELLOGG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kellogg v. Commissioner Docket No. 95135. … Reviewed by the Board. Decision of no deficiency will be entered. Footnotes *.

Construction Co. of North America v. Commissioner

9 B.T.A. 963 · United States Board of Tax Appeals · Dec 28, 1927

Max Kaufman & Co. v. Bowers, 11 Fed. (2d) 662; Hewitt Rubber Co., 1 B. T. A. 424 (N. Y.); American Steel Co., 1 B. T. A. 839 (Pa.); Cross Mountain Coal Co., 2 B. T. A. 587 (Tenn.); Feeders Supply Co., 8 B. T. … Reviewed by the Board. Judgment will be entered on 15 days notice, vmder Rule 50.

Duplex Envelope Co. v. Commissioner

21 B.T.A. 692 · United States Board of Tax Appeals · Dec 15, 1930

TRAmmell, dissenting: In my opinion the only possible ground upon which the conclusion of the Board could be justified is that the Duplex Envelope Building Corporation, although it had received its charter, had not perfected … Louis National Base Ball Club v. Commissioner, 42 Fed. (2d) 984, and the decision of the same court in the case of Fidelity National Bank v. Commissioner, 39 Fed. (2d) 51.

Duplex Envelope Co. v. Commissioner

21 B.T.A. 692 · United States Board of Tax Appeals · Dec 15, 1930

TRAmmell, dissenting: In my opinion the only possible ground upon which the conclusion of the Board could be justified is that the Duplex Envelope Building Corporation, although it had received its charter, had not perfected … Louis National Base Ball Club v. Commissioner, 42 Fed. (2d) 984, and the decision of the same court in the case of Fidelity National Bank v. Commissioner, 39 Fed. (2d) 51.

Hunt v. Commissioner

33 B.T.A. 946 · United States Board of Tax Appeals · Jan 22, 1936

In Burnet v. … A. 519; Avery v. Commissioner, 22 Fed. (2d) 6; Duffin v. Lucas, 55 Fed. (2d) 786; Austin, Receiver v. Helvering, 77 Fed. (2d) 373. Judgment will be ent&red under Rule 50.

Coast Counties Gas & Electric Co. v. Commissioner

33 B.T.A. 1199 · United States Board of Tax Appeals · Feb 26, 1936

Earlier, this Board had held in American Chicle Co., 23 B. T. … Beviewed by the Board. Judgment will be entered under Rule 6G.

McKitterick v. Commissioner

42 B.T.A. 130 · United States Board of Tax Appeals · Jun 19, 1940

Philip Morris common stock returned by the executrix on the estate tax return filed by her are, in the light of the evidence, too low, on the other hand I think the valuations fixed by the Commissioner; and sustained by the Board … Helvering v. Safe Deposit & Trust Co. of Baltimore, 95 Fed. (2d) 806; Estate of Archibald M. Chisholm, 37 B. T. A. 167. The evidence here I think supports a lower value.