Case law

Triangle Realty Co. v. Commissioner

12 B.T.A. 867 · United States Board of Tax Appeals · Jun 27, 1928

TRIANGLE REALTY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Triangle Realty Co. v. Commissioner Docket No. 14830. … United States Board of Tax Appeals 12 B.T.A. 867 ; 1928 BTA LEXIS 3437 ; June 27, 1928 , Promulgated *3437 J. A. Selby, Esq., for the petitioner. T. M. Mather, Esq., for the respondent.

Waynesboro Mfrs. Asso. v. Commissioner

1 B.T.A. 911 · United States Board of Tax Appeals · Mar 30, 1925

Asso. v. Commissioner Docket No. 1277. … Section V. To endeavor to secure efficient traffic and transportation facilities for employer and employee. Section VI.

Atlantic Importing Co. v. Commissioner

3 B.T.A. 1108 · United States Board of Tax Appeals · Mar 31, 1926

Atlantic Importing Co. v. Commissioner Docket No. 3674. United States Board of Tax Appeals 3 B.T.A. 1108 ; 1926 BTA LEXIS 2486 ; March 31, 1926 , Decided Submitted October 21, 1925 . *2486 1. … Rein; and WHEREAS, it appears to the Board that such surrender and cancellation of the said contract between the company and Frederick Fauerbach and Arthur M.

Rogers v. Commissioner

15 B.T.A. 638 · United States Board of Tax Appeals · Feb 27, 1929

Co. v. Irwin, 249 Fed. 726 ; Fred W. Warner, 5 B. T. A. 963; Alfred LeBlanc, 7 B. T. A. 256. … Reviewed by the Board. Judgment will be entered wnder Rule 50.

Seavey & Flarsheim Brokerage Co. v. Commissioner

41 B.T.A. 198 · United States Board of Tax Appeals · Jan 26, 1940

There is no question here of the assignment of income by the earner as in Lucas v. Earl, 281 U. S. 111 , and Burnet v. Leininger, 285 U. … Lucas v. Ox Fibre Brush Co., 281 U. S. 115 ; Green Oil Soap Co. v. Reinecke, 36 Fed. (2d) 599; Edwards v. Keith, 231 Fed. 110 .

Coombs v. Commissioner

30 B.T.A. 35 · United States Board of Tax Appeals · Mar 8, 1934

LULU TIRRILL COOMBS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Coombs v. Commissioner Docket No. 62490. … Reviewed *1393 by the Board. Decision will be entered for the respondent.

Stoner v. Commissioner

37 B.T.A. 249 · United States Board of Tax Appeals · Feb 1, 1938

STONER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Stoner v. Commissioner Docket No. 81922. … United States Board of Tax Appeals 37 B.T.A. 249 ; 1938 BTA LEXIS 1064 ; February 1, 1938 , Promulgated *1064 Special tax bills and sewer tax warrants, issued by a city to a contractor in payment for improvements and payable

Musical Instrument Sales Co. v. Commissioner

1 B.T.A. 402 · United States Board of Tax Appeals · Jan 27, 1925

Musical Instrument Sales Co. v. Commissioner Docket No. 218. … Final decision of the Board will be settled on consent or on seven days' notice, in accordance with Rule 50. OPINION.

Consolidated Inv. Co. v. Commissioner

1 B.T.A. 272 · United States Board of Tax Appeals · Jan 8, 1925

Co. v. Commissioner Docket No. 392. … On this branch of the case it is obvious that there is no evidence before the Board having any material bearing upon the issue between the taxpayer and the Commissioner.

G. F. Cotter Supply Co. v. Commissioner

1 B.T.A. 1108 · United States Board of Tax Appeals · May 6, 1925

Cotter Supply Co. v. Commissioner Docket No. 997. … She attended all the meetings of the board of directors and all stockholders' meetings during 1918.

Jopling v. Commissioner

46 B.T.A. 262 · United States Board of Tax Appeals · Feb 4, 1942

JOPLING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Jopling v. Commissioner Docket No. 105579. … From and after September 1937 petitioner was a director and chairman of the board of directors of the corporation.

Berks Foundry & Mfg. Co. v. Commissioner

5 B.T.A. 756 · United States Board of Tax Appeals · Dec 8, 1926

BERKS FOUNDRY & MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Berks Foundry & Mfg. Co. v. Commissioner Docket No. 6998. … The first issue is governed by the Board's decision in the .

Dakota Cent. Tel. Co. v. Commissioner

1 B.T.A. 1002 · United States Board of Tax Appeals · Apr 13, 1925

Co. v. Commissioner Docket No. 703. United States Board of Tax Appeals 1 B.T.A. 1002 ; 1925 BTA LEXIS 2721 ; April 13, 1925 , decided Submitted March 25, 1925 . *2721 Alfred L. Geiger, Esq., for the taxpayer. A. … From the petition and answer filed and the stipulations of counsel the Board makes the following FINDINGS OF FACT. 1. The taxpayer is a South Dakota corporation with its principal office at Aberdeen, S. Dak.

H. K. McCann Co. v. Commissioner

14 B.T.A. 234 · United States Board of Tax Appeals · Nov 15, 1928

A. 982; Fuller & Smith v. Routzahn, supra; Armstrong v. McCaughn, 21 Fed. (2d) 637. … Reviewed by the Board. Decision will be entered accordingly.

Leonard v. Commissioner

21 B.T.A. 549 · United States Board of Tax Appeals · Dec 3, 1930

LEONARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. H. EVANS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARRY HEASLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. … Leonard v. Commissioner Docket Nos. 40243, 41203, 41217.

George Whittell & Co. v. Commissioner

34 B.T.A. 1070 · United States Board of Tax Appeals · Oct 7, 1936

GEORGE WHITTELL & COMPANY, INC., A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. George Whittell & Co. v. Commissioner Docket No. 72414. … Resolutions required by the bank were passed by the board of the California corporation on November 29, 1929, and further resolutions by the boards of both corporations on December 9, 1929.

Katz & Besthoff, Ltd. v. Commissioner

5 B.T.A. 750 · United States Board of Tax Appeals · Dec 8, 1926

KATZ & BESTHOFF, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Katz & Besthoff, Ltd. v. Commissioner Docket No. 4707. … At a meeting of the board of directors on February 8, 1918, the salaries were increased from $15,000 to $18,000 a year.

Pilot Life Ins. Co. v. Commissioner

9 B.T.A. 980 · United States Board of Tax Appeals · Dec 29, 1927

We do not agree with the petitioner that the amount was released and became free assets in accordance with the decision in the case of Maryland Casualty Co. v. United States, supra. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50.

S. B. Smythe Co. v. Commissioner

4 B.T.A. 327 · United States Board of Tax Appeals · Jul 23, 1926

Smythe Co. v. Commissioner Docket No. 3778. … United States Board of Tax Appeals 4 B.T.A. 327 ; 1926 BTA LEXIS 2304 ; July 23, 1926 , Decided *2304 The evidence does not show that the taxpayer ascertained, during the year 1920, a debt in the amount of $60,353.02 to have

Chormann v. Commissioner

10 B.T.A. 920 · United States Board of Tax Appeals · Feb 21, 1928

CHORMANN, EXECUTORS, ESTATE OF FREDERICK CHORMANN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chormann v. Commissioner Docket No. 10345. … LOVE: Practically the identical facts, except as to parties, were considered by the Board, and the same issue, as presented herein, was decided favorably to the petitioner in .