Case law

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.

Missouri Valley Bridge & Iron Co. v. Commissioner

14 B.T.A. 1162 · United States Board of Tax Appeals · Jan 10, 1929

MISSOURI VALLEY BRIDGE & IRON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Missouri Valley Bridge & Iron Co. v. Commissioner Docket No. 15282. … In the last case cited this Board said: If the debtor was not legally liable to the taxpayer, then there was no debt to become worthless.

Eidlitz & Ross, Inc. v. Commissioner

2 B.T.A. 324 · United States Board of Tax Appeals · Jul 11, 1925

Eidlitz & Ross, Inc. v. Commissioner Docket No. 1443. United States Board of Tax Appeals 2 B.T.A. 324 ; 1925 BTA LEXIS 2460 ; July 11, 1925 , Decided Submitted June 8, 1925 . *2460 1. … From the testimony and exhibits introduced at the hearing, the Board makes the following FINDINGS OF FACT. The taxpayer is a New York corporation with office located in New York City.

Neal v. Commissioner

16 B.T.A. 1058 · United States Board of Tax Appeals · Jun 14, 1929

Shwab v. Doyle, 269 Fed. 321 ; Herbert Kahn et al., 4 B. T. A. 1289. In Shwab v. … Reviewed by the Board. Judgment will be entered for the respondent.

First Nat'l Bank v. Commissioner

38 B.T.A. 1244 · United States Board of Tax Appeals · Nov 25, 1938

FIRST NATIONAL BANK OF BRADDOCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. First Nat'l Bank v. Commissioner Docket No. 89268. … on the regular half-yearly interest crediting dates as fixed by the board of directors.

Exchange Nat'l Bank v. Commissioner

18 B.T.A. 686 · United States Board of Tax Appeals · Jan 7, 1930

EXCHANGE NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Exchange Nat'l Bank v. Commissioner Docket No. 19198. … The respondent has made a motion that the Board dismiss the petition with respect to the year 1922 for lack of jurisdiction.

Alaska Salmon Co. v. Commissioner

39 B.T.A. 455 · United States Board of Tax Appeals · Feb 16, 1939

(SUCCESSOR TO NORTHERN FISHERIES, INC.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Alaska Salmon Co. v. Commissioner Docket No. 94528. … United States Board of Tax Appeals 39 B.T.A. 455 ; 1939 BTA LEXIS 1031 ; February 16, 1939 , Promulgated *1031 JURISDICTION. - Under the laws of the States of Washington and California, the merger of a Washington corporation

South Chicago Drug Co. v. Commissioner

13 B.T.A. 1374 · United States Board of Tax Appeals · Nov 2, 1928

SOUTH CHICAGO DRUG CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. South Chicago Drug Co. v. Commissioner Docket No. 15157. … The other three members of the board of directors were not present.

Renier Music House, Inc. v. Commissioner

15 B.T.A. 241 · United States Board of Tax Appeals · Feb 7, 1929

RENIER MUSIC HOUSE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Renier Music House, Inc. v. Commissioner Docket No. 8017. … The minutes of a special meeting of petitioner's board of directors, held on January 2, 1919, contain the following: Special meeting of Board of Directors held at offices of the corporation January 2, 1919, at eight o'clock

Shorb v. Commissioner

22 B.T.A. 644 · United States Board of Tax Appeals · Mar 10, 1931

In support of his present position the respondent relies upon the case of Blair v. United States, 63 Ct. Cls. 193. … Reviewed by the Board. Judgment will be entered for the 'petitioner.

Botz v. Commissioner

45 B.T.A. 970 · United States Board of Tax Appeals · Dec 10, 1941

May, 35 B.T.A. 84 . (3) The Board is not bound by the judgment of a state court obtained in a proceeding collusive upon its face. See Freuler v. Helvering, 291 U.S. 35 . William M. Fitch, Esq., and Malcolm I. … It is true that the Board is generally bound by local law with respect to title to property within a state. Blair v. Commissioner, 300 U.S. 5 . But that rule is ineffective here.

Robinson v. Commissioner

21 B.T.A. 907 · United States Board of Tax Appeals · Dec 26, 1930

ROBINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Robinson v. Commissioner Docket No. 33096. … Reviewed by the Board.

Harding Glass Co. v. Commissioner

15 B.T.A. 621 · United States Board of Tax Appeals · Feb 26, 1929

HARDING GLASS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Harding Glass Co. v. Commissioner Docket No. 19708. … At the regular meeting of its board of directors held July 21, 1920, a resolution was adopted to "issue $250,000 more stock and the company to take each individual's notes for his share of the stock."

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.

Max M. Barken Drug Co. v. Commissioner

3 B.T.A. 277 · United States Board of Tax Appeals · Jan 8, 1926

Barken Drug Co. v. Commissioner Docket No. 2961. … On the record the Board must approve the determination of the Commissioner.

Mt. Vernon Nat'l Bank v. Commissioner

2 B.T.A. 581 · United States Board of Tax Appeals · Sep 9, 1925

Vernon Nat'l Bank v. Commissioner Docket No. 237. United States Board of Tax Appeals 2 B.T.A. 581 ; 1925 BTA LEXIS 2340 ; September 9, 1925 , Decided Submitted May 27, 1925 . *2340 R. V. Welts, Esq., for the taxpayer. … From the stipulated facts and the oral evidence offered at the hearing the Board makes the following FINDINGS OF FACT. 1.

Austin v. Commissioner

26 B.T.A. 1216 · United States Board of Tax Appeals · Oct 18, 1932

The court held (reversing the Board, 13 B. T. … Reviewed by the Board. Decision will be entered wider Rule 50. Seawell dissents.

Council Tool Co. v. Commissioner

8 B.T.A. 1046 · United States Board of Tax Appeals · Oct 29, 1927

COUNCIL TOOL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Council Tool Co. v. Commissioner Docket No. 9443. … Reviewed by the Board. Judgment will be entered for the respondent.

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 .

John T. Woodruff & Son v. Commissioner

6 B.T.A. 535 · United States Board of Tax Appeals · Mar 16, 1927

WOODRUFF & SON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. John T. Woodruff & Son v. Commissioner Docket No. 6864. … There being no stockholders save himself, there were no meetings of the board of directors and hence no fixing of salaries in that formal manner.