Case law

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.

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.

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.

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.

Gilson v. Commissioner

2 B.T.A. 1221 · United States Board of Tax Appeals · Nov 6, 1925

Gilson v. Commissioner Docket No. 2395. United States Board of Tax Appeals 2 B.T.A. 1221 ; 1925 BTA LEXIS 2125 ; November 6, 1925 , Decided Submitted September 28, 1925 . *2125 Harry W. Gilson pro se. R. P. … The minutes of the board of directors of the corporation show that a salary of $200 per week was voted to each of the stockholders on June 30, 1921, retroactive to January 1, 1921, which salary was in force and effect for

Superior Pocahontas Coal Co. v. Commissioner

7 B.T.A. 380 · United States Board of Tax Appeals · Jun 16, 1927

Although, due to the destruction of certain books by fire, a detailed statement of the items charged to “Boarding House Fixtures” and “Hotel Fixtures” was not available, the testimony shows that such items as cheap rugs, … A. 1246; Elm City Cotton Mills v. Commissioner, 5 B. T. A. 309; Hibbard, Spencer, Bartlett & Co. v. Commissioner, 5 B. T. A. 464. Judgment will be entered on 15 days’ notice, under Bule 50,

American Feature Film Co. v. Commissioner (A)

24 B.T.A. 18 · United States Board of Tax Appeals · Sep 16, 1931

AMERICAN FEATURE FILM COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MAURICE TOBEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWARD A. GOLDEN, PETITIONER, v. … LOUIS ROSENBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DAVID STONEMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALBERT A. GINSBERG, PETITIONER, v.

Dakota Creek Lumber & Shingle Co. v. Commissioner

26 B.T.A. 940 · United States Board of Tax Appeals · Sep 6, 1932

DAKOTA CREEK LUMBER & SHINGLE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. UPRIGHT SHINGLE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. G. W. GILFILEN, PETITIONER, v. … Dakota Creek Lumber & Shingle Co. v. Commissioner Docket Nos. 31811, 40654, 40655. United States Board of Tax Appeals 26 B.T.A. 940 ; 1932 BTA LEXIS 1217 ; September 6, 1932 , Promulgated *1217 V.

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.

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.

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.

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 .

Seavey & Flarsheim Brokerage Co. v. Commissioner

41 B.T.A. 198 · United States Board of Tax Appeals · Jan 26, 1940

There is no question here of the assignment of income by the earner as in Lucas v. Earl, 281 U. S. 111 , and Burnet v. Leininger, 285 U. … Lucas v. Ox Fibre Brush Co., 281 U. S. 115 ; Green Oil Soap Co. v. Reinecke, 36 Fed. (2d) 599; Edwards v. Keith, 231 Fed. 110 .

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.

Kessler v. Commissioner

39 B.T.A. 646 · United States Board of Tax Appeals · Mar 23, 1939

Avery v. Commissioner, 22 Fed. (2d) 6. The burden of proof as to the second issue is upon the respondent. Sec. 601, Revenue Act of 1928. … At the hearing before the Board petitioner was represented by counsel, but petitioner himself did not appear. Petitioner’s counsel offered no evidence.

Roffwarg v. Commissioner

2 B.T.A. 332 · United States Board of Tax Appeals · Jul 11, 1925

Roffwarg v. Commissioner Docket Nos. 1379, 1380. … From the oral testimony and exhibits introduced at the hearing the Board makes the following FINDINGS OF FACT.

Wolff v. Commissioner

26 B.T.A. 622 · United States Board of Tax Appeals · Jul 1, 1932

Co. 442; Guaranty Trust Co. v. Galveston City R. Co., 107 Fed. 311 ; Poland v. Clark, 143 Cal. 176 , 76 Pac. 958 ; Dwvn v. Neustadt, 129 N. Y. S. 161; Beecher v. Detroit, 110 Mich. 456 , 68 N. W. 237 ; Saleno v. … W. 190 ; Bovee v. Boyle, 25 Col. App. 165, 136 Pac. 467 ; Trask v. Livingston County, 210 Mo. 582 , 109 S. W. 656 ; National Bank of Commerce v. Rockefeller, 174 Fed. 22 ; Commercial National Bank v. Taylor, 19 N. Y.

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.

Long Island Foundry Co. v. Commissioner

2 B.T.A. 464 · United States Board of Tax Appeals · Sep 7, 1925

Long Island Foundry Co. v. Commissioner Docket No. 2726. United States Board of Tax Appeals 2 B.T.A. 464 ; 1925 BTA LEXIS 2417 ; September 7, 1925 , Decided Submitted May 7, 1925 . *2417 Wilton H. Wallace and B. B. … During the year 1920 the taxpayer used in its business wood flasks, boxes, and bottom boards, which it had built at its plant at a total cost of $11,959.55 and a reasonable allowance for the exhaustion, wear and tear of that

Farmers Grain Co. v. Commissioner

1 B.T.A. 605 · United States Board of Tax Appeals · Feb 25, 1925

Farmers Grain Co. v. Commissioner Docket No. 625. United States Board of Tax Appeals 1 B.T.A. 605 ; 1925 BTA LEXIS 2859 ; February 25, 1925 , decided Submitted January 13, 1925 . *2859 1. … Final decision of the Board will be settled on consent or on fifteen days' notice, in accordance with *2863 Rule 50. *607 OPINION.