Case law

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.

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.

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.

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.

Princess Lida v. Commissioner

37 B.T.A. 41 · United States Board of Tax Appeals · Jan 11, 1938

PRINCESS LIDA OF THURN AND TAXIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Princess Lida v. Commissioner Docket No. 74929. … United States Board of Tax Appeals 37 B.T.A. 41 ; 1938 BTA LEXIS 1092 ; January 11, 1938 , Promulgated *1092 Amount received by a divorced woman as alimony or in lieu of alimony is not taxable income. Norman W.

Bettens v. Commissioner

2 B.T.A. 535 · United States Board of Tax Appeals · Sep 8, 1925

Bettens v. Commissioner Docket Nos. 1488 and 2010. United States Board of Tax Appeals 2 B.T.A. 535 ; 1925 BTA LEXIS 2380 ; September 8, 1925 , Decided Submitted June 8, 1925 . *2380 J.W.S. … The appeals of the two taxpayers were consolidated by an order of the Board. FINDINGS OF FACT.

Wigginton v. Commissioner

9 B.T.A. 1030 · United States Board of Tax Appeals · Jan 3, 1928

WIGGINTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wigginton v. Commissioner Docket No. 11425. … of Directors of the said Company or by a Committee of said Board of Directors or by a competent Auditor or in such other way as may be directed by said Board: It being understood and agreed that the amount of said additional

First State Bank v. Commissioner

10 B.T.A. 396 · United States Board of Tax Appeals · Jan 30, 1928

FIRST STATE BANK OF WEIMAR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. First State Bank v. Commissioner Docket Nos. 12657, 16011. … LOVE: The petitioner's contention in respect of the issue presented in these proceedings has been considered and sustained by the Board in .

White Eagle Oil & Ref. Co. v. Commissioner

19 B.T.A. 185 · United States Board of Tax Appeals · Feb 28, 1930

WHITE EAGLE OIL & REFINING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. White Eagle Oil & Ref. Co. v. Commissioner Docket No. 30448. … and the date of final decision by said Board.

Cook v. Commissioner

2 B.T.A. 126 · United States Board of Tax Appeals · Jun 23, 1925

Cook v. Commissioner Docket No. 1579. … United States Board of Tax Appeals 2 B.T.A. 126 ; 1925 BTA LEXIS 2536 ; June 23, 1925 , Decided Submitted April 30, 1925 . *2536 Value of a fractional interest in real estate determined. Charles E.

Byrd v. Commissioner

32 B.T.A. 568 · United States Board of Tax Appeals · May 7, 1935

North American Oil Consolidated v. Burnet, 286 U. S. 417 ; Burnet v. Sanford & Brooks Co., 282 U. S. 359 ; Lucas v. North Texas Co., 281 U. S. 11 ; Board v. Commissioner (C. C. … North American Oil Consolidated v. Burnet, Commissioner, 286 U. S. 417 * * *; Board v. Commissioner, 61 Fed. (2d) 73 * * *. Such also were the cases of Vang v. Lewellyn and Highland Milk Condensing Co. v.

Flaxlinum Insulating Co. v. Commissioner

5 B.T.A. 676 · United States Board of Tax Appeals · Nov 30, 1926

Heim v. American Alliance Ins. Co., 147 Minn. 283 ; 180 N. W. 225 ; Brecher Furniture Co. v. Firemen's Ins. Co., 154 Minn. 446 ; 191 N. W. 912 . … The petitioner regularly employed the accrual method of accounting in keeping its books and, in the opinion of the Board, such method cleai’ly reflected the income.

I. Frank Sons Co. v. Commissioner

22 B.T.A. 40 · United States Board of Tax Appeals · Feb 3, 1931

FRANK SONS COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. I. Frank Sons Co. v. Commissioner Docket No. 41431. … United States Board of Tax Appeals 22 B.T.A. 40 ; 1931 BTA LEXIS 2182 ; February 3, 1931 , Promulgated *2182 1.

Midland Valley R.R. v. Commissioner

19 B.T.A. 423 · United States Board of Tax Appeals · Mar 26, 1930

MIDLAND VALLEY RAILROAD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Midland Valley R.R. v. Commissioner Docket No. 25000. … United States Board of Tax Appeals 19 B.T.A. 423 ; 1930 BTA LEXIS 2405 ; March 26, 1930 , Promulgated *2405 1.

Luce v. Commissioner

18 B.T.A. 923 · United States Board of Tax Appeals · Jan 27, 1930

Until he received income her rights were “ upon the contract and not in remP Mitchell v. Bowers, 15 Fed. (2d) 287. See also J. V. Leydig, 15 B. T. A. 124, and Bing v. Bowers, 22 Fed. (2d) 450; aff'd., 26 Fed. (2d) 1017. … The petitioners cite and rely on a number of decisions, both by the courts and the Board, among which are O'Malley Keyes v. Eaton, 24 Fed. (2d) 436; Young v. Gnichtel, 28 Fed. (2d) 789; C. R. Thomas, 8 B. T.