Case law

Taft v. Commissioner

34 B.T.A. 603 · United States Board of Tax Appeals · May 27, 1936

The views of the Ohio Supreme Court were followed by the Federal District Court in Brown v. … Reviewed by the Board. Decision will be entered under Rule 50.

Preston County Coke Co. v. Commissioner

24 B.T.A. 646 · United States Board of Tax Appeals · Nov 5, 1931

Browning Co., 6 B. T. A. 914. *657 The petitioner relies upon Roslyn Fuel Co., 16 B. T. A. 285. … We find no other cases where the Board has adopted this view.

Federal St. & Pleasant Valley Passenger Ry. v. Commissioner

24 B.T.A. 262 · United States Board of Tax Appeals · Oct 2, 1931

Brant v. … A. 756, the Board held that improvements to a leased mine were income to the lessor upon the termination of the lease, whereas, in Henry I. Brown, 4 B. T.

Denniston v. Commissioner

37 B.T.A. 834 · United States Board of Tax Appeals · May 12, 1938

This dual nature of debts, and specifically “mortgages”, was commented on by the Circuit Court of Appeals for the Third *838 Circuit recently in Brown v. … Reviewed by the Board. Judgment of no deficiency will be entered.

Heininger v. Commissioner

47 B.T.A. 95 · United States Board of Tax Appeals · Jun 10, 1942

Bourne v. … North American Oil Consolidated v. Burnet, 286 U. S. 417 ; Brown v. Helvering, 291 U. S. 193 .

Van Norman Machine Tool Co. v. Commissioner

1 B.T.A. 1187 · United States Board of Tax Appeals · May 21, 1925

Van Norman Machine Tool Co. v. Commissioner Docket No. 2082. … Lester Brown, C.P.A., for the taxpayer. Willis D. Nance, Esq., for the Commissioner. SMITH *1187 Before SMITH, LITTLETON, and TRUSSELL.

Huntington v. Commissioner

36 B.T.A. 698 · United States Board of Tax Appeals · Oct 22, 1937

v. … Brown v. Commissioner, supra; Bourne v. United States, 2 Fed. Supp. 228; John F. Degener, Jr., et al., Executors, 26 B. T. A. 185; Irving Bank-Columbia Trust Co. et al., Executors, 16 B. T.

Durkheimer v. Commissioner

41 B.T.A. 585 · United States Board of Tax Appeals · Mar 19, 1940

Graves v. Howard, 3 Jones, Eq. 302. … v.

Louisiana Jockey Club, Inc. v. Commissioner

13 B.T.A. 752 · United States Board of Tax Appeals · Oct 3, 1928

LOUISIANA JOCKEY CLUB, INC., SUCCESSOR TO BUSINESS MEN'S RACING ASSOCIATION, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Louisiana Jockey Club, Inc. v. Commissioner Docket No. 14654. … Brown on the 16th day of November, 1916, *3192 the title to which property originally stood in the name of the City Park Realty Company, and, Whereas, by reason of said dedication, the City of New Orleans was and is permitted

Perata v. Commissioner

33 B.T.A. 843 · United States Board of Tax Appeals · Dec 31, 1935

PERATA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PAUL MASONI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GUILIANO ROLANDELLI, PETITIONER, v. … Perata v. Commissioner Docket Nos. 57479, 57923, 58413, 67286. United States Board of Tax Appeals 33 B.T.A. 843 ; 1935 BTA LEXIS 696 ; December 31, 1935 , Promulgated *696 1.

Goulder v. Commissioner

39 B.T.A. 670 · United States Board of Tax Appeals · Mar 30, 1939

Supp. 752; Brown v. Commissioner, 5 0 Fed. (2d) 842; Brubaker v. Lauver, 322 Pa. 461 ; 185 Atl. 848 . … The provision that, upon termination of the trust by its terms, its corpus should revert to petitioner, has been held by the Board not to be a vested right in the corpus of the trust but a mere reversion therein.

Thompson v. Commissioner

18 B.T.A. 1142 · United States Board of Tax Appeals · Feb 14, 1930

THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Thompson v. Commissioner Docket No. 29374. … United States Board of Tax Appeals 18 B.T.A. 1142 ; 1930 BTA LEXIS 2508 ; February 14, 1930 , Promulgated *2508 Deduction on account of bad debts disallowed upon the evidence. Howard W. Brown, Esq., for the petitioner.

Eckhart v. Commissioner

33 B.T.A. 426 · United States Board of Tax Appeals · Nov 12, 1935

In Brown v. Commissioner (C. C. A., 10th Cir.), 14 Fed. (2d) 281, reversing 29 B. T. … Reviewed by the Board. Juclgment will be entered under Buie 50.

Young v. Commissioner

24 B.T.A. 815 · United States Board of Tax Appeals · Nov 16, 1931

YOUNG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Young v. Commissioner Docket No. 38868. … United States Board of Tax Appeals 24 B.T.A. 815 ; 1931 BTA LEXIS 1590 ; November 16, 1931 , Promulgated *1590 DEPLETION - OIL WELL ACQUIRED BY GIFT. - On June 1, 1922, petitioner acquired by gift a one-third of one-sixth

Langston v. Commissioner

23 B.T.A. 991 · United States Board of Tax Appeals · Jun 30, 1931

United States v. Phellis, 257 U. S. 152 ; R. V. Board, 14 B. T. A. 374. It is clear that on May 7 Langston had no land to donate. … Lucas v. Earl, 281 U. S. 111 ; Parker v. Routzahn, supra; Alexander S. Browne, 3 B. T. A. 826; Arthur F. Hall, 17 B. T. A. 752; L. Brackett Bishop, 19 B. T. A. 1108; Marion Stone Burt Lansill, 17 B. T.

Aransas Compress Co. v. Commissioner

8 B.T.A. 155 · United States Board of Tax Appeals · Sep 22, 1927

ARANSAS COMPRESS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Aransas Compress Co. v. Commissioner Docket No. 4378. … Brown, Esq., for the petitioner. George G. Witter, Esq., for the respondent.

Mumper v. Commissioner

13 B.T.A. 977 · United States Board of Tax Appeals · Oct 12, 1928

HEWLINGS MUMPER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mumper v. Commissioner Docket No. 14053. … Brown, Esq., for the respondent. MILLIKEN *977 This proceeding is for a redetermination of a deficiency in income tax in the amount of $1,291.95 for the year 1921.

Boland v. Commissioner

41 B.T.A. 930 · United States Board of Tax Appeals · Apr 24, 1940

ELDRED BOLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Boland v. Commissioner Docket No. 95157. … Brown v. Brown, 170 Cal. 1 ; 147 Pac. 1168 . Community income earned and received after 1927 must be returned one-half by the husband and one-half by the wife. *1129 United States v. Malcolm, 282 U.S. 792 .

Canton Cotton Mills v. Commissioner

26 B.T.A. 331 · United States Board of Tax Appeals · Jun 9, 1932

Browning Co., 6 B. T. A. 914; Cushman Chuck Co., 8 B. T. A. 148. … Reviewed by the Board. Judgment will be entered under Rule 50. [Act 1017.] Sec. 210.

Francis v. Commissioner

15 B.T.A. 1332 · United States Board of Tax Appeals · Apr 10, 1929

New York Real Property Law, §§92, 93; Personal Property Law, §11; Cochrane v. Schell, 140 N. Y. 516 ; Brown v. Richter, 25 .App. Div. 239; In re O'Reilly's Estate, 82 App. Div. 374 ; Steinert v. Steinert, 161 App. … Reviewed by the Board. Trammell dissents.