Case law

Kelly v. Commissioner

10 B.T.A. 141 · United States Board of Tax Appeals · Jan 24, 1928

He is and for four or five years has been a member of the appraisals committee of the Detroit Real Estate Board. He has had wide experience in valuing real estate. … The situation here presented is different from the facts in the case of Hellmich v.

Twohy v. Commissioner

34 B.T.A. 444 · United States Board of Tax Appeals · Apr 24, 1936

TWOHY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DANIEL W. TWOHY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Twohy v. Commissioner Docket Nos. 62605, 62907. … Twohy, one of the petitioners herein, who in 1929 and prior thereto was also chairman of the board of directors of the Old National, T. J. Humbird, and W. J. C.

McCormick v. Commissioner

13 B.T.A. 423 · United States Board of Tax Appeals · Sep 20, 1928

In Knowlton v. … In Schlesinger v.

Staub Coal Co. v. Commissioner

16 B.T.A. 584 · United States Board of Tax Appeals · May 15, 1929

See also Kehota Mining Co. v. Lewellyn, 30 Fed. (2d) 817, affirming the District Court case of the same name in 28 Fed. (2d) 995. … Their testimony however did not disclose that any one of them was qualified to give an opinion of this value or that the values given by them were entitled to serious consideration by this Board.

General Box Corp. v. Commissioner

22 B.T.A. 725 · United States Board of Tax Appeals · Mar 13, 1931

Knowlton v. Moore, 178 U. S. 41 ; Bate Refrigerating Co. v. Sulzberger, 157 U. S. 37 ; and Bankers’ Trust Co. v. Bowers, 295 Fed. 89 . … Keviewed by the Board. Judgment will he entered under Bule 50.

Illinois Merchants Trust Co. v. Commissioner

14 B.T.A. 890 · United States Board of Tax Appeals · Dec 21, 1928

Petitioner directs our attention to the Illinois Revised Statutes, ch. 32, par. 345, et seq., and Pennsylvania Co. for Insurance on Lives v. Bauerle, 143 Ill. 459 ; 33 N. … Bevjewed by the Board. Judgment will be entered for the respondent. Milliken and Lansdon dissent.

Bear Mfg. Co. v. Commissioner

2 B.T.A. 422 · United States Board of Tax Appeals · Sep 7, 1925

Co. v. Commissioner Docket No. 1936. … On reference to the Board, ARUNDELL took no part in the consideration.

J. L. Owens Co. v. Commissioner

2 B.T.A. 227 · United States Board of Tax Appeals · Jun 30, 1925

Owens Co. v. Commissioner Docket No. 1320. United States Board of Tax Appeals 2 B.T.A. 227 ; 1925 BTA LEXIS 2483 ; June 30, 1925 , Decided Submitted May 20, 1925 . *2483 W. Yale Smiley, Esq., for the taxpayer. W. … From the pleadings and stipulation filed, the Board makes the following FINDINGS OF FACT. organized in 1894 with an authorized capital stock of $150,000. Its principal office is at Minneapolis, Minn. 2. The J. L.

Simplex Eng'g Co. v. Commissioner

17 B.T.A. 504 · United States Board of Tax Appeals · Sep 26, 1929

SIMPLEX ENGINEERING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Simplex Eng'g Co. v. Commissioner Docket Nos. 15548, 22667, 29560, 40643. … Reviewed by the Board. Decision will be entered under Rule 50.

Columbia Pacific Shipping Co. v. Commissioner

29 B.T.A. 964 · United States Board of Tax Appeals · Feb 1, 1934

Duke Power Co. v. … Reviewed by the Board. Decision will be entered under Rule 50.

Beringer v. Commissioner

29 B.T.A. 250 · United States Board of Tax Appeals · Oct 31, 1933

SOLOMON BERINGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Beringer v. Commissioner Docket No. 68868. … United States Board of Tax Appeals 29 B.T.A. 250 ; 1933 BTA LEXIS 975 ; October 31, 1933 , Promulgated *975 Where a petition assails both the deficiency and the fraud penalty, a failure of the petitioner to file a reply to

Adams v. Commissioner

18 B.T.A. 381 · United States Board of Tax Appeals · Nov 29, 1929

GEORGE MATTHEW ADAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Adams v. Commissioner Docket No. 27799. … In pursuance of the policy adopted by the board of directors, life insurance policies were issued on the lives of certain stockholders in the corporation.

Robertson v. Commissioner

1 B.T.A. 501 · United States Board of Tax Appeals · Jan 31, 1925

Robertson v. Commissioner Docket No. 595. … Oral testimony and documentary evidence was introduced, from which the Board makes the following FINDINGS OF FACT. 1.

Ziegler v. Commissioner

23 B.T.A. 1091 · United States Board of Tax Appeals · Jul 13, 1931

ZIEGLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLIFFORD E. ZIEGLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ziegler v. Commissioner Docket Nos. 46291, 46292. … SMITH: The sole issue in this case is controlled by the Board's decision in .

Palmer v. Commissioner

40 B.T.A. 1002 · United States Board of Tax Appeals · Dec 5, 1939

Robb v. Washington and Jefferison College, 185 N. Y. 485 ; 78 N. E. 359 ; In re Brown's Will, 252 17. Y. 366; 169 N. E. 612 ; In re Sweeney's Estate, 155 Misc. 461 ; 279 N. Y. 927 ; Daniel P. Woolley, 39 B. T. A. 802. … Shanley v. Bowers, 81 Fed. (2d) 13.

Oppenstein Bros. v. Commissioner

1 B.T.A. 259 · United States Board of Tax Appeals · Dec 29, 1924

Oppenstein Bros. v. Commissioner Docket No. 117. … The taxpayer has appealed to this Board. DECISION. The deficiency should be recomputed in accordance with the following opinion.

H. H. Hornfeck & Son, Inc.

3 B.T.A. 1165 · United States Board of Tax Appeals · Apr 3, 1926

It cites the case of Eaton v. English & Mersick Co., 7 Fed. (2d) 54, and contends that the rule therein announced is contrary to the rule announced by this Board in the Appeal of Kelly-Buckley Co., 1 B. T. A. 1154.

Schatzinger v. Commissioner

12 B.T.A. 1353 · United States Board of Tax Appeals · Jul 16, 1928

SABINA SCHATZINGER, EXECUTRIX, ESTATE OF BERNHARD SCHATZINGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Schatzinger v. Commissioner Docket No. 11383. … On January 27, 1926, the petitioner filed with the Board of Tax Appeals this appeal from said determination. OPINION.

Collateral Equities Trust v. Commissioner

39 B.T.A. 834 · United States Board of Tax Appeals · Apr 25, 1939

United States Board of Tax Appeals 39 B.T.A. 834 ; 1939 BTA LEXIS 973 ; April 25, 1939 , Promulgated *973 1. Under Erie Railroad Co. v. … Brown 25 6-27-34 7-27-34 155 David P. Haber 200 6-29-34 7-27-34 156 Carl L.

Fair v. Commissioner

35 B.T.A. 41 · United States Board of Tax Appeals · Nov 10, 1936

As this Board said in Retailers Credit Association of Alameda County, 33 B. T. … Burnet v. Chicago Portrait Co., 285 U. S. 1 . Reviewed by the Board. Decision will be entered for the respondent. 31 Op. Atty. Gen. 287— ESTATE TAX ON REAL ESTATE OUTSIDE UNITED STATES.