Case law

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.

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 .

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.

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.

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.

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.

Gordon v. Commissioner

1 B.T.A. 1223 · United States Board of Tax Appeals · May 23, 1925

Gordon v. Commissioner Docket No. 1728. United States Board of Tax Appeals 1 B.T.A. 1223 ; 1925 BTA LEXIS 2620 ; May 23, 1925 , decided Submitted April 6, 1925 . *2620 Albert I. Coe, C.P.A., for the taxpayer. Robert A. … The case was submitted on the pleadings, from which the Board makes the following *1224 FINDINGS OF FACT 1. The taxpayer is a citizen of the United States, residing in New York City.

Daly v. Commissioner

1 B.T.A. 993 · United States Board of Tax Appeals · Apr 13, 1925

Daly v. Commissioner Docket No. 563. … From the record the Board makes the following FINDINGS OF FACT. Edwin A.

Wyche v. Commissioner

36 B.T.A. 414 · United States Board of Tax Appeals · Aug 4, 1937

We do not think Burnet v. Logan, supra, and Board and court cases which have followed it go so far. … In the Burnet v.

O'Brien v. Commissioner

20 B.T.A. 167 · United States Board of Tax Appeals · Jun 30, 1930

KATHLEEN O'BRIEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANNA L. SPAHN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. O'Brien v. Commissioner Docket Nos. 26921, 26935. … United States Board of Tax Appeals 20 B.T.A. 167 ; 1930 BTA LEXIS 2185 ; June 30, 1930 , Promulgated *2185 Jacob Berg, Esq., for the petitioners. John D. Kiley, Esq., for the respondent.

Atlantic Terra Cotta Co. v. Commissioner

13 B.T.A. 1289 · United States Board of Tax Appeals · Oct 30, 1928

ATLANTIC TERRA COTTA CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Atlantic Terra Cotta Co. v. Commissioner Docket No. 12185. … Reviewed by the Board. Judgment will be entered under Rule 50. PHILLIPS, GREEN, and MILLIKEN dissent.

Street v. Commissioner

36 B.T.A. 391 · United States Board of Tax Appeals · Aug 3, 1937

Denny v. Guyton, 327 Mo. 1030 ; 40 S. W. (2d) 562 ; Hobart-Lee Tie Co. v. Grodsky, 329 Mo. 706 ; 46 S. W. (2d) 859 . … Reviewed by the Board. Decision will Toe entered for the 'petitioner. Morris dissents.

Welch, Holme & Clark Co. v. Commissioner

14 B.T.A. 148 · United States Board of Tax Appeals · Nov 13, 1928

WELCH, HOLME & CLARK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Welch, Holme & Clark Co. v. Commissioner Docket No. 12102. … After the same had been read by the members of the board present, on motion of Mr.

Verndale Garage, Inc. v. Commissioner

15 B.T.A. 57 · United States Board of Tax Appeals · Jan 25, 1929

VERNDALE GARAGE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Verndale Garage, Inc. v. Commissioner Docket Nos. 26138, 27812. … Conner and Noll, the intended recipients of the salaries, were two of the three individuals forming the board of directors.

William Cluff Co. v. Commissioner

7 B.T.A. 662 · United States Board of Tax Appeals · Jul 14, 1927

WILLIAM CLUFF CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. William Cluff Co. v. Commissioner Docket No. 7242. … United States Board of Tax Appeals 7 B.T.A. 662 ; 1927 BTA LEXIS 3127 ; July 14, 1927 , Promulgated *3127 1.

Austin v. Commissioner

17 B.T.A. 801 · United States Board of Tax Appeals · Oct 8, 1929

A. 630, affirmed by the Circuit Court of Appeals for the First Circuit in DeFord v. Commissioner, 29 Fed. (2d) 582. Reviewed by the Board. Judgment will be entered for the respondent.

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.

Amerex Holding Corp. v. Commissioner

37 B.T.A. 1169 · United States Board of Tax Appeals · Jun 30, 1938

AMEREX HOLDING CORPORATION (FORMERLY THE CHASE CORPORATION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Amerex Holding Corp. v. Commissioner Docket No. 75357. … On February 10, 1926, a proposed agreement of consolidation was *940 presented to the board of directors of the Chase Bank for consideration and a resolution was adopted authorizing and directing a majority of the board to