Case law

Mississippi Valley Trust Co. v. Commissioner

22 B.T.A. 136 · United States Board of Tax Appeals · Feb 16, 1931

This provision is the same as in the Revenue Acts of 1918 and 1921 and has been before the Board and the courts in many cases in which it has been held that by the term “ contemplation of death ” is meant an apprehension … A. 1129; Spreckels v. State, 158 Pac. 549 ; 36 Cal. App. 363 ; Rea v. Heiner, 6 Fed. (2d) 389; Meyer v. United States, 60 Ct. Cls. 474.

Superior Engraving Co. v. Commissioner

8 B.T.A. 861 · United States Board of Tax Appeals · Oct 20, 1927

See Cocks-Clark Engraving Co. v. Commissioner, 8 B. T. A. 468. Reviewed by the Board. Judgment will be entered on notice of 15 days under Bule 50.

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.

Harper v. Commissioner

20 B.T.A. 143 · United States Board of Tax Appeals · Jun 25, 1930

See Bryce v. Keith, 257 Fed. 133 . … Beviewed by the Board. Judgment will be entered under Rule 50.

Reynolds Cattle Co. v. Commissioner

31 B.T.A. 206 · United States Board of Tax Appeals · Sep 27, 1934

Doyle v. Mitchell Bros., 235 Fed. 686 ; Southern Pacific Co. v. Menter, 260 Fed. 837 . … Reviewed by the Board. Decision will be entered, wnder Rule 50.

Cramer-Krasselt Co. v. Commissioner

3 B.T.A. 388 · United States Board of Tax Appeals · Jan 19, 1926

Cramer-Krasselt Co. v. Commissioner Docket No. 3416. … United States Board of Tax Appeals 3 B.T.A. 388 ; 1926 BTA LEXIS 2680 ; January 19, 1926 , Decided Submitted October 13, 1925 . *2680 In the absence of proof of expenditures over a period of years in the establishment of

Crosby-Chicago v. Commissioner

14 B.T.A. 19 · United States Board of Tax Appeals · Nov 6, 1928

A. 966, and Fuller & Smith v. Routzahn, 23 Fed. (2d) 959. Reviewed by the Board. Judgment will be entered for the petitioner.

Richardson v. Commissioner

31 B.T.A. 245 · United States Board of Tax Appeals · Oct 3, 1934

VAN FossaN, dissenting: I find myself unable to subscribe to the holding of the majority of the Board. … D.C. 250 ; Ellis v. Ellis, 51 App. D.C. 383 ; 280 Fed. 457 ; and in event of such a relationship the court will enforce the same as to the respective rights of the parties. Ellis v.

Washington Paper Stock Co. v. Commissioner

1 B.T.A. 1117 · United States Board of Tax Appeals · May 6, 1925

Washington Paper Stock Co. v. Commissioner Docket No. 1321. United States Board of Tax Appeals 1 B.T.A. 1117 ; 1925 BTA LEXIS 2664 ; May 6, 1925 , decided Submitted February 26, 1925 . *2664 D. N. … From the evidence presented at the hearing the Board makes the following FINDINGS OF FACT.

Kneeland v. Commissioner

1 B.T.A. 150 · United States Board of Tax Appeals · Dec 11, 1924

Kneeland v. Commissioner Docket No. 179. … This case was heard upon a stipulation of facts from which the Board makes the following FINDINGS OF FACT. 1.

Concrete Eng'g Co. v. Commissioner

19 B.T.A. 212 · United States Board of Tax Appeals · Mar 5, 1930

CONCRETE ENGINEERING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Concrete Eng'g Co. v. Commissioner Docket No. 19257. … the date of final decision by said Board.

Cook v. Commissioner

23 B.T.A. 335 · United States Board of Tax Appeals · May 19, 1931

It should be pointed out that Reinecke v. Northern Trust Co., supra, and Chase National Bank v. … In accordance with the stipulation the amount of credit to be allowed is to be agreed upon by the parties hereto and settled under Rule 50 of the rules of this Board. Reviewed by the Board.

Weed v. Commissioner

2 B.T.A. 84 · United States Board of Tax Appeals · Jun 18, 1925

The appeal was filed with this Board on March 16, 1925. The Board has jurisdiction. Appeal of Terminal Wine Co., 1 B. T. A. 697; Appeal of The Buffalo Slag Co., 1 B. T. A. 749. The motion to dismiss is therefore denied. … United States v. Wigglesworth, 2 Story, 369 ; Gould v. Gould, 245 U. S. 151 .

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.

Edmunds v. Commissioner

1 B.T.A. 998 · United States Board of Tax Appeals · Apr 13, 1925

Edmunds v. Commissioner Docket No. 1842. United States Board of Tax Appeals 1 B.T.A. 998 ; 1925 BTA LEXIS 2719 ; April 13, 1925 , decided Submitted April 2, 1925 . *2719 H. H. Shelton, Esq., for the taxpayer. W. … All the facts were stipulated in writing, and from such stipulation and the allegations of the petition admitted by the Commissioner, the Board makes the following FINDINGS OF FACT. 1.

Tulsa Mortg. Inv. Co. v. Commissioner

21 B.T.A. 735 · United States Board of Tax Appeals · Dec 16, 1930

A. 1028; Hecht v. Malley, 265 U. S. 144 ; Burke-Waggoner Oil Assn. v. Hopkins, 269 U. S. 110 ; Little Four Oil & Gas Co. v. Lewellyn, 29 Fed. (2d) 187; and White v. Hornblower, 27 Fed. (2d) 777. … Reviewed by the Board. Decision will be entered for the respondent.

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.

Graham v. Commissioner

1 B.T.A. 775 · United States Board of Tax Appeals · Mar 16, 1925

Graham v. Commissioner Docket No. 1182. United States Board of Tax Appeals 1 B.T.A. 775 ; 1925 BTA LEXIS 2812 ; March 16, 1925 , decided Submitted February 26, 1925 . *2812 Russell W. Burchard, Esq., for the taxpayer. … This appeal was submitted on oral evidence taken on February 16, 1925, before a member of the Board in New York City.

American S.S. Owners Mut. Protection & Indem. Asso. v. Commissioner

46 B.T.A. 275 · United States Board of Tax Appeals · Feb 6, 1942

Expenses (other than wages) reasonably incurred in necessarily repatriating any member of the crew or any other person employed on board an entered steamship; provided, however, that no member shall be entitled to recover … Helvering v. Oregon Mutual Life Insurance Co., 311 U. S. 267 ; Valley Waste Disposal Co., 38 B. T. A. 452; Board of Fire Underwriters of the City of Duluth, 26 B. T. A. 860; Growers Cold Storage Co., 17 B. T. A. 1279.

Joseph v. Commissioner

6 B.T.A. 595 · United States Board of Tax Appeals · Mar 24, 1927

JOSEPH JOSEPH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WELLS FARGO BANK & UNION TRUST CO., AND IRVING GOLLOBER, EXECUTORS, ESTATE OF JULIUS GOLLOBER, PETITIONERS, v. … IRVING GOLLOBER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Joseph v. Commissioner Docket Nos. 3091-3093.