Case law

Huntoon v. Commissioner

14 B.T.A. 459 · United States Board of Tax Appeals · Nov 27, 1928

HUNTOON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Huntoon v. Commissioner Docket No. 12089. … Reviewed by the Board. Judgment will be entered for the respondent.

Peterson v. Commissioner

42 B.T.A. 102 · United States Board of Tax Appeals · Jun 18, 1940

He cites Higgins v. Smith, 308 U. S. 473 , and Helvering v. Clifford, 309 U. S. 331 , as authority for his determination of the existence of this premise here. … Reviewed by the Board. Decisions will he entered for the 'petitioners.

Consolidated Brick Co. v. Commissioner

17 B.T.A. 831 · United States Board of Tax Appeals · Oct 10, 1929

other items, leaving it to the Board to decide whether his contentions were right or wrong. … Milton Dairy Co. v. Willcutts, 275 U. S. 215 .

Vlchek v. Commissioner

7 B.T.A. 1244 · United States Board of Tax Appeals · Sep 6, 1927

VLCHEK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Vlchek v. Commissioner Docket No. 5301. … In the first petition filed with the Board the petitioner did not claim any error in attributing ownership of such stock to him.

Herzog v. Commissioner

2 B.T.A. 1139 · United States Board of Tax Appeals · Oct 30, 1925

Herzog v. Commissioner Docket No. 1825. … Upon the evidence before the Board, notwithstanding the admissions by the Commissioner, we find that the taxpayer had no interest in the contract subject to exhaustion.

First Nat'l Bank v. Commissioner

2 B.T.A. 735 · United States Board of Tax Appeals · Sep 30, 1925

First Nat'l Bank v. Commissioner Docket No. 1326. United States Board of Tax Appeals 2 B.T.A. 735 ; 1925 BTA LEXIS 2301 ; September 30, 1925 , Decided Submitted May 13, 1925 . *2301 Charles H. … revenue agent's report relating to 1917 and prior years and the deficiency letter, with a statement showing adjustments made by the Commissioner for the years involved, which were offered by the taxpayer, from which the Board

McDougall v. Commissioner

45 B.T.A. 803 · United States Board of Tax Appeals · Nov 25, 1941

In Curry v. … Reviewed by the Board. Decision will be entered under Rule 60. Mellott dissents on the second point.

Smith v. Commissioner

26 B.T.A. 778 · United States Board of Tax Appeals · Aug 9, 1932

A. 1341, and also in Burk-Waggoner Oil Ass'n v. Hopkins, 269 U. S. 110 , that “ the term partnership as used in section 218 refers only to ordinary partnerships.” … A. 1341, where both the partnership and partner who died during the year were on the calendar year basis and the Board there held that the share of partnership profits allocable to I he decedent for the period of the year

Leonard v. Commissioner

4 B.T.A. 1221 · United States Board of Tax Appeals · Sep 30, 1926

The Board finds from the evidence that depreciation was sustained upon these patterns as claimed by the taxpayers. … include any new run lasts, dies, patterns or blocks which were not used in completing the old run, and the profits thus determined shall be divided between the partners at the time and in the manner which follow. ***#*$# V.

De Ford v. Commissioner

7 B.T.A. 630 · United States Board of Tax Appeals · Jul 13, 1927

HENRY DEFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. De Ford v. Commissioner Docket No. 10114. … Reviewed by the Board. Judgment will be entered *3133 for the respondent.

Archbold Giger Co. v. Commissioner

16 B.T.A. 1043 · United States Board of Tax Appeals · Jun 13, 1929

ARCHBOLD GIGER CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Archbold Giger Co. v. Commissioner Docket No. 15070. … United States Board of Tax Appeals 16 B.T.A. 1043 ; 1929 BTA LEXIS 2461 ; June 13, 1929 , Promulgated *2461 William Surosky, Esq., and Andrew C. Frommelt, C.P.A., for the petitioner. Otis J.

Gulf Coast Machine & Supply Co. v. Commissioner

1 B.T.A. 757 · United States Board of Tax Appeals · Mar 16, 1925

Gulf Coast Machine & Supply Co. v. Commissioner Docket No. 1302. United States Board of Tax Appeals 1 B.T.A. 757 ; 1925 BTA LEXIS 2804 ; March 16, 1925 , decided Submitted February 19, 1925 . *2804 H. A. … From the taxpayer's petition, documentary evidence and oral testimony taken at the hearing, the Board makes the following FINDINGS OF FACT.

Kinzel v. Commissioner

1 B.T.A. 719 · United States Board of Tax Appeals · Mar 9, 1925

Kinzel v. Commissioner Docket No. 1241. … We have already held in , that the board is without jurisdiction in respect of taxes imposed by an act prior to the revenue act of 1916.

Lancaster Lens Co. v. Commissioner

10 B.T.A. 1153 · United States Board of Tax Appeals · Mar 2, 1928

The identical question involved here has been before the Board many times in other cases and we have always held that the filing of an amended return did not extend the statute of limitations. … See also United States v. National Refining Co. of Ohio, 21 Fed. (2d) 464. Compare Appeals of Dallas Brass & Copper Co., 3 B. T. A. 856, and F. A. Hall Co., 3 B. T. A. 1172.

Beneficial Loan Society of Trenton v. Commissioner

26 B.T.A. 1343 · United States Board of Tax Appeals · Oct 25, 1932

Undoubtedly the point raised by all the petitioners in the instant case would be governed by the same rule applied in Beneficial Loan Society of Bethlehem v. … Reviewed by the Board. Decision will he entered for the respondent in all the respective dochets.

Robert Smith Corp. v. Commissioner

21 B.T.A. 1400 · United States Board of Tax Appeals · Jan 28, 1931

ROBERT SMITH CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. SCHMIDT & SONS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FREDERICK W. SCHMIDT, PETITIONER, v. … WISSNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWARD C. SCHMIDT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Robert Smith Corp. v.

Securities Co. of New Jersey v. Commissioner

45 B.T.A. 1048 · United States Board of Tax Appeals · Dec 18, 1941

SECURITIES COMPANY OF NEW JERSEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Securities Co. of New Jersey v. Commissioner Docket No. 105049. … United States Board of Tax Appeals 45 B.T.A. 1048 ; 1941 BTA LEXIS 1030 ; December 18, 1941 , Promulgated *1030 1.

Scudder v. Commissioner

22 B.T.A. 1294 · United States Board of Tax Appeals · Apr 27, 1931

Laemmle v. Eisner, supra; Charles P. Hewes, 2 B. T. A. 1279; Phoenix Development Co., 13 B. T. A. 414. But the litigation and the attendant expenditure did not result in the acquisition of any asset. … Reviewed by the Board. Judgment will be entered under Rule 50.

Southern California Freight Lines, Ltd. v. Commissioner

36 B.T.A. 328 · United States Board of Tax Appeals · Jul 14, 1937

Washburn Wire Co. v. Commissioner, 67 Fed. (2d) 658. In Cleveland Home Brewing Co., 1 B. T. … The Commissioner has used two composite rates on a variety of equipment; and in such a situation the Board has said in Union Co., 14 B. T.

Chicago R. Equipment Co. v. Commissioner

4 B.T.A. 452 · United States Board of Tax Appeals · Jul 28, 1926

Equipment Co. v. Commissioner Docket No. 3964. United States Board of Tax Appeals 4 B.T.A. 452 ; 1926 BTA LEXIS 2272 ; July 28, 1926 , Decided *2272 1. … The Board is without sufficient evidence to show that the Commissioner erred in this respect.