Case law

Johnston v. Commissioner

19 B.T.A. 630 · United States Board of Tax Appeals · Apr 18, 1930

Botany Worsted Mills v. United States, 278 U. S. 272 ; Lowey & Son v. Commissioner, 31 Fed. (2d) 652. Petitioner relies upon the decisions of three Circuit Courts in Willingham v. United States, 208 Fed. 137 ; Bau v. … The petition was filed before the decision of the Supreme Court in Botany Worsted Mills v.

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 .

Crosby-Chicago v. Commissioner

14 B.T.A. 19 · United States Board of Tax Appeals · Nov 6, 1928

A. 966, and Fuller & Smith v. Routzahn, 23 Fed. (2d) 959. Reviewed by the Board. Judgment will be entered for the petitioner.

Perthur Holding Corp. v. Commissioner

23 B.T.A. 1129 · United States Board of Tax Appeals · Jul 14, 1931

PERTHUR HOLDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Perthur Holding Corp. v. Commissioner Docket No. 44498. … A meeting of the board of directors of the petitioner was held on December 1, 1925.

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.

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.

O'Brien v. Commissioner

20 B.T.A. 167 · United States Board of Tax Appeals · Jun 30, 1930

KATHLEEN O'BRIEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANNA L. SPAHN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. O'Brien v. Commissioner Docket Nos. 26921, 26935. … United States Board of Tax Appeals 20 B.T.A. 167 ; 1930 BTA LEXIS 2185 ; June 30, 1930 , Promulgated *2185 Jacob Berg, Esq., for the petitioners. John D. Kiley, Esq., for the respondent.

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.

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.

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.

Cramer-Krasselt Co. v. Commissioner

3 B.T.A. 388 · United States Board of Tax Appeals · Jan 19, 1926

Cramer-Krasselt Co. v. Commissioner Docket No. 3416. … United States Board of Tax Appeals 3 B.T.A. 388 ; 1926 BTA LEXIS 2680 ; January 19, 1926 , Decided Submitted October 13, 1925 . *2680 In the absence of proof of expenditures over a period of years in the establishment of

New McDermott, Inc. v. Commissioner

44 B.T.A. 1035 · United States Board of Tax Appeals · Jul 17, 1941

Colston v. Burnet, 59 Fed. (2d) 867; certiorari denied, 287 U. S. 640 ; Helen B. Sulzberger, 33 B. T. A. 1093; Morris Plan Co. of Binghamton, 26 B. T. A. 772. … Reviewed by the Board. Decision will he entered imder Bule 50.

Evergreen Cemetery Ass'n v. Commissioner

25 B.T.A. 544 · United States Board of Tax Appeals · Feb 19, 1932

EVERGREEN CEMETERY ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Evergreen Cemetery Ass'n v. Commissioner Docket No. 30726. … The Board should not be asked to ferret out the correct answer to technical or difficult questions of law and fact from unexplained, uncoordinated evidence.

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.

Phipps v. Commissioner

34 B.T.A. 641 · United States Board of Tax Appeals · Jun 2, 1936

Knowlton v. Moore, 178 U. S. 41 ; New York Trust Co. v. Eisner, 256 U. S. 345 ; Bromley v. McCaughn, 280 U. S. 124 . Consequent on the reasoning of Knowlton v. Moore, supra, is the holding in Plummer v. Coler, 178 U. … Reviewed by the Board. Decision will be entered for the respondent.

Equinox Co. v. Commissioner

2 B.T.A. 466 · United States Board of Tax Appeals · Sep 7, 1925

Equinox Co. v. Commissioner Docket No. 3021. … From the pleadings and oral and documentary evidence presented at the hearing the Board makes the following FINDINGS OF FACT. The taxpayer is a Vermont corporation, with its principal office at Manchester.

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

Sprague v. Commissioner

8 B.T.A. 173 · United States Board of Tax Appeals · Sep 22, 1927

Substantially the same conclusion was reached by the Circuit Court of Appeals of the Eighth Circuit in Willcuts v. … Reviewed by the Board. Decision will he entered on W days' notice, under Rule 50.

Allegheny Amusement Co. v. Commissioner

37 B.T.A. 12 · United States Board of Tax Appeals · Jan 7, 1938

Henrietta Mills, Inc. v. Commissioner, 52 Fed. (2d) 931. It is very evident that petitioner, acting through its officers, considered these payments as rental *17 income. … As the Board said in the case of M. Rea Gano, 19 B. T.