Case law

Ballinger v. Commissioner

23 B.T.A. 1312 · United States Board of Tax Appeals · Aug 26, 1931

in Lewellyn v. … In Chase National Bank v.

Daily News Publishing Co. v. Commissioner

4 B.T.A. 31 · United States Board of Tax Appeals · Apr 21, 1926

Daily News Publishing Co. v. Commissioner Docket No. 4158. United States Board of Tax Appeals 4 B.T.A. 31 ; 1926 BTA LEXIS 2401 ; April 21, 1926 , Decided Submitted February 19, 1926 . *2401 1. … LITTLETON: It is the opinion of the Board that the evidence submitted fully supports the taxpayer's claim that during the year 1918 *34 it was affiliated with The Republican Co., within the meaning of section 240 of the Revenue

Pontiac Employees Mut. Ben. Asso. v. Commissioner

15 B.T.A. 74 · United States Board of Tax Appeals · Jan 25, 1929

PONTIAC EMPLOYEES MUTUAL BENEFIT ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pontiac Employees Mut. Ben. Asso. v. Commissioner Docket Nos. 14738, 14739, 19407. … See Citizens' Life Insurance Co. v. Commissioner of Insurance, 128 Mich. 85 ; 87 N.W. 126 .

Field v. Commissioner

15 B.T.A. 718 · United States Board of Tax Appeals · Mar 6, 1929

MARSHALL FIELD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Field v. Commissioner Docket No. 11840. … Ormsby McKnight Mitchel, 1 B.T.A. 143 ; Mitchel v. Bowers, 9 Fed.(2d) 414 *727 (D.C.) ; Mitchel v. Bowers, 15 Fed.(2d) 287 ; 273 U.S. 759 ; Bing v.

Durand-McNeil-Horner Co. v. Commissioner

30 B.T.A. 769 · United States Board of Tax Appeals · May 18, 1934

In Monarch Electric & Wire Co. v. … Reviewed by the Board. Judgment mill ~be entered for the respondent.

Langenbach v. Commissioner

2 B.T.A. 777 · United States Board of Tax Appeals · Oct 5, 1925

Langenbach v. Commissioner Docket No. 2131. … Hornblower & Weeks, on a board of nine directors.

Hickox v. Commissioner

7 B.T.A. 142 · United States Board of Tax Appeals · May 28, 1927

LEE HICKOX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hickox v. Commissioner Docket No. 6702. … United States Board of Tax Appeals 7 B.T.A. 142 ; 1927 BTA LEXIS 3236 ; May 28, 1927 , Promulgated *3236 March 1, 1913, value of certain coal rights determined. Alonzo Hoff, Esq., for the petitioner.

Pennsylvania Indemnity Co. v. Commissioner

30 B.T.A. 413 · United States Board of Tax Appeals · Apr 17, 1934

PENNSYLVANIA INDEMNITY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pennsylvania Indemnity Co. v. Commissioner Docket No. 71992. … STERNHAGEN STERNHAGEN, dissenting: It seems to me that the Board has artificially construed the plain facts.

Homestead Ice Co. v. Commissioner

17 B.T.A. 990 · United States Board of Tax Appeals · Oct 17, 1929

HOMESTEAD ICE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Homestead Ice Co. v. Commissioner Dockets Nos. 17500, 17855. … V.

Morgan v. Commissioner

5 B.T.A. 1035 · United States Board of Tax Appeals · Jan 10, 1927

Morgan v. Commissioner Docket No. 3449. United States Board of Tax Appeals 5 B.T.A. 1035 ; 1927 BTA LEXIS 3688 ; January 10, 1927 , Promulgated *3688 1. … Within 60 days after such notice is mailed the taxpayer may file an appeal with the Board of Tax Appeals established by section 900.

Nichols v. Commissioner

17 B.T.A. 580 · United States Board of Tax Appeals · Sep 26, 1929

ROY NICHOLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Nichols v. Commissioner Docket No. 24016. … United States Board of Tax Appeals 17 B.T.A. 580 ; 1929 BTA LEXIS 2289 ; September 26, 1929 , Promulgated *2289 1.

McClung v. Commissioner

13 B.T.A. 335 · United States Board of Tax Appeals · Sep 12, 1928

People v. Union Trust Co., 255 Ill. 168 ; 99 N. E. 377 . … Reviewed by the Board. Judgment will he entered for the petitioner.

Best v. Commissioner

21 B.T.A. 1264 · United States Board of Tax Appeals · Jan 20, 1931

BEST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Best v. Commissioner Docket No. 36746. … The board of trustees of the corporation consisted of petitioner, president, L. M. Riches, secretary and treasurer, and J. L. Bradfield, vice president.

Amalgamated Sugar Co. v. Commissioner

24 B.T.A. 143 · United States Board of Tax Appeals · Sep 24, 1931

THE AMALGAMATED SUGAR COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Amalgamated Sugar Co. v. Commissioner Docket No. 39185. … The report of a Division of the Board in this proceeding, promulgated July 27, 1931, was thereafter, by direction of the Chairman, reviewed by the Board and is superseded by this report.

Jones v. Commissioner

17 B.T.A. 1213 · United States Board of Tax Appeals · Nov 4, 1929

The courts and this Board have held that good will is not such a wasting asset as may be the proper subject of deductions for depreciation or obsolescence. Red Wing Malting Co. v. … A case holding to the contrary is Haberle Crystal Springs Brewing Co. v. Clarke, 30 Fed. (2d) 219, certiorari granted, 279 U. S. 832 .

Staley v. Commissioner

47 B.T.A. 260 · United States Board of Tax Appeals · Jul 2, 1942

STALEY, JR., EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Staley v. Commissioner Docket No. 103754. … The Commissioner determined a deficiency in decedent's gift tax liability, which decedent petitioned this Board to redetermine.

Commonwealth Inv. Co. v. Commissioner

44 B.T.A. 445 · United States Board of Tax Appeals · May 9, 1941

COMMONWEALTH INVESTMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Commonwealth Inv. Co. v. Commissioner Docket No. 98060. … United States Board of Tax Appeals 44 B.T.A. 445 ; 1941 BTA LEXIS 1328 ; May 9, 1941 , Promulgated *1328 The respondent in determining that certain amounts received by the petitioner ostensibly as compensation for services

Harbour-Longmire Co. v. Commissioner

18 B.T.A. 33 · United States Board of Tax Appeals · Nov 9, 1929

Co. v. McLaughlin, 28 Fed. (2d) 81. … Reviewed by the Board. Decision will be entered for the respondent.

National City Bank v. Commissioner

11 B.T.A. 699 · United States Board of Tax Appeals · Apr 19, 1928

NATIONAL CITY BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. National City Bank v. Commissioner Docket No. 8928. … Reviewed by the Board. Judgment will be entered for the respondent.

Barclay v. Commissioner

4 B.T.A. 1139 · United States Board of Tax Appeals · Sep 28, 1926

The only evidence before the Board as to the value of the property in 1872 and 1913 is certified copies of the records of the City of New York showing the value placed upon the property for the purpose of local taxation. … A. 993; Dorr v. Mass. Title Ins. Co., 238 Mass. 490 ; 131 N. E. 191 .