Case law

Youell v. Commissioner

18 B.T.A. 599 · United States Board of Tax Appeals · Dec 31, 1929

GEORGE YOUELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Youell v. Commissioner Docket No. 20756. … I, George Youell, and I, May V.

Western States Envelope Co. v. Commissioner

10 B.T.A. 856 · United States Board of Tax Appeals · Feb 17, 1928

Canton Art Metal Co. v. Commissioner, 6 B. T. A. 446; Appeal of Washington Hotel Co., 4 B. T. A. 441; Appeal of American Express Co., 2 B. T. A. 498. … The situation here in that respect is similar to that *860 presented in Commercial Electrical Supply Co. v. Commissioner, 8 B. T. A. 986.

Commercial Nat'l Ins. Co. v. Commissioner

12 B.T.A. 655 · United States Board of Tax Appeals · Jun 15, 1928

COMMERCIAL NATIONAL INSURANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Commercial Nat'l Ins. Co. v. Commissioner Docket No. 11230. … United States Board of Tax Appeals 12 B.T.A. 655 ; 1928 BTA LEXIS 3490 ; June 15, 1928 , Promulgated *3490 1.

Maytag Co. v. Commissioner

17 B.T.A. 182 · United States Board of Tax Appeals · Sep 4, 1929

THE MAYTAG CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Maytag Co. v. Commissioner Docket No. 25399. … Weiss v. Stearn and Marr v. United States are distinguished in the latter case in these words: In Weiss v. Stearn a new corporation had, in fact, been organized to take over the assets and business of the old.

Thornton Claney Lumber Co. v. Commissioner

4 B.T.A. 434 · United States Board of Tax Appeals · Jul 27, 1926

The conclusion it seeks to impress on the Board is the result of an ingenious argument based upon an erroneous premise. … LaBelle Iron Works v. United States, 256 U. S. 377 . The deficiency for the year 1917 is $13,64-6.70 and that for 1918 is $35,297.17. Order of re-determmation will be entered accordingly.

Benjamin Quillman Hardware Co. v. Commissioner

11 B.T.A. 1325 · United States Board of Tax Appeals · May 14, 1928

BENJAMIN QUILLMAN HARDWARE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Benjamin Quillman Hardware Co. v. Commissioner Docket No. 13259. … United States Board of Tax Appeals 11 B.T.A. 1325 ; 1928 BTA LEXIS 3632 ; May 14, 1928 , Promulgated *3632 Harry J. Alker, Jr., Esq., and C. J. Quillman, for the petitioner. Le Roy L. Hight, Esq., and J. M.

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.

First State Bank v. Commissioner

10 B.T.A. 396 · United States Board of Tax Appeals · Jan 30, 1928

FIRST STATE BANK OF WEIMAR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. First State Bank v. Commissioner Docket Nos. 12657, 16011. … LOVE: The petitioner's contention in respect of the issue presented in these proceedings has been considered and sustained by the Board in .

Sheen v. Commissioner

6 B.T.A. 114 · United States Board of Tax Appeals · Feb 10, 1927

SHEEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sheen v. Commissioner Docket No. 543. … She testified that her former husband had left a will but no showing of its provisions was offered to the Board.

Latty v. Commissioner

23 B.T.A. 1250 · United States Board of Tax Appeals · Jul 27, 1931

The argument is in substance the same as that rejected by the Supreme Court in Chase National Bank v. United States, 278 U. S. 327 . … Reviewed by the Board. Judgment will be entered under Rule 50.

Jordan Marsh Co. v. Commissioner

3 B.T.A. 553 · United States Board of Tax Appeals · Feb 3, 1926

Jordan Marsh Co. v. Commissioner Docket Nos. 4458, 4459. … The price to be paid under said options shall be fixed by the board of directors of the Jordan Marsh Company, on application of the seller or of any stockholder desiring to purchase.

Crary v. Commissioner

19 B.T.A. 634 · United States Board of Tax Appeals · Apr 21, 1930

CRARY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Crary v. Commissioner Docket No. 18366. … It is conceded by respondent's counsel that the Board's decision in , requires a negative answer, but, pending review of that decision, he insisted upon a reduction.

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

Pennell v. Commissioner

4 B.T.A. 1039 · United States Board of Tax Appeals · Sep 25, 1926

Pennell v. Commissioner Docket No. 2588. United States Board of Tax Appeals 4 B.T.A. 1039 ; 1926 BTA LEXIS 2100 ; September 25, 1926 , Decided *2100 Harry B. Walker, Esq., for the petitioner. Robert A. … If any part thereof could be so classified the burden of allocation must be on the petitioner and not on the Board.

Malm v. Commissioner

11 B.T.A. 859 · United States Board of Tax Appeals · Apr 27, 1928

MALM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. P. L. BURKE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Malm v. Commissioner Docket Nos. 8026, 8208. … The Board has no jurisdiction over the year 1922 as to either petitioner since only an overassessment in each case is determined for that year. *3708 .

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.

Union Shipbuilding Co. v. Commissioner

43 B.T.A. 1143 · United States Board of Tax Appeals · Mar 26, 1941

Helvering v. Newport Co., 291 U. S. 485 . Was the statutory bar so waived? … Reviewed by the Board. Decision will ~be entered for the petitioner. Revenue Act of 1928, secs. 275 (a-!, 276 (b), and 311 (b) Cl).

Michigan Lithographing Co. v. Commissioner

1 B.T.A. 989 · United States Board of Tax Appeals · Apr 9, 1925

Michigan Lithographing Co. v. Commissioner Docket No. 1423. … From the oral and documentary evidence offered, the Board makes the following FINDINGS OF FACT. 1.

Evergreen Cemetery Ass'n v. Commissioner

25 B.T.A. 544 · United States Board of Tax Appeals · Feb 19, 1932

EVERGREEN CEMETERY ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Evergreen Cemetery Ass'n v. Commissioner Docket No. 30726. … The Board should not be asked to ferret out the correct answer to technical or difficult questions of law and fact from unexplained, uncoordinated evidence.

Commercial Truck Co. v. Commissioner

5 B.T.A. 602 · United States Board of Tax Appeals · Nov 23, 1926

Commercial Truck Co. v. Commissioner Docket No. 3300. United States Board of Tax Appeals 5 B.T.A. 602 ; 1926 BTA LEXIS 2837 ; November 23, 1926 , Decided *2837 1. … Opinions of value upon the hypothesis that a patent existed on March 1, 1913, based upon estimated royalties from the patented article, are insufficient to enable the Board to determine the fair market price or value, if