Case law

Ryder v. Commissioner

2 B.T.A. 1060 · United States Board of Tax Appeals · Oct 28, 1925

Ryder v. Commissioner Docket No. 2129. … From the evidence and exhibits the Board makes the following FINDINGS OF FACT. The taxpayer resided in Drexel Hill, Pa. He acquired 250 shares of stock in the J. P.

Powel v. Commissioner

27 B.T.A. 55 · United States Board of Tax Appeals · Nov 14, 1932

We think this question is answered by Miles v. Safe Deposit & Trust Co. of Baltimore, 259 U. S. 247 . … Reviewed by the Board. Decision, will be entered under Rule 50,

Emery, Bird, Thayer Dry Goods Co. v. Commissioner

20 B.T.A. 796 · United States Board of Tax Appeals · Sep 12, 1930

EMERY, BIRD, THAYER DRY GOODS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Emery, Bird, Thayer Dry Goods Co. v. Commissioner Docket No. 46178. … Reviewed by the Board. Decision will be entered for the petitioner.

Central Republic Bank & Trust Co. v. Commissioner

34 B.T.A. 391 · United States Board of Tax Appeals · Apr 22, 1936

LASALLE STREET, CHICAGO, ILLINOIS, PETITIONER, v. COMMISSIONER OR INTERNAL REVENUE, RESPONDENT. Central Republic Bank & Trust Co. v. Commissioner Docket No. 67420. … United States Board of Tax Appeals 34 B.T.A. 391 ; 1936 BTA LEXIS 701 ; April 22, 1936 , Promulgated *701 A trust created for the purpose of effecting the sale of lots in a subdivision was an association taxable as a corporation

Joseph Hensler Brewing Co. v. Commissioner

12 B.T.A. 25 · United States Board of Tax Appeals · May 21, 1928

JOSEPH HENSLER BREWING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Joseph Hensler Brewing Co. v. Commissioner Docket No. 11874. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50. TRAMMELL dissents.

Central Hanover Bank & Trust Co. v. Commissioner

34 B.T.A. 741 · United States Board of Tax Appeals · Jul 1, 1936

Commissioner v. Stearns, 65 Fed. (2d) 371. … The Board and the Circuit Court held otherwise, the court saying: The right of the beneficiaries to a distribution does not depend on the will or discretion of the trustee, but on there being enough income to enable him to

Greenbaum v. Commissioner

8 B.T.A. 75 · United States Board of Tax Appeals · Sep 16, 1927

SAMUEL GREENBAUM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Greenbaum v. Commissioner Docket No. 10692. … On that date the house was closed and boarded up and since then has never been occupied by the petitioner or his family as a residence.

First Nat'l Bank v. Commissioner

2 B.T.A. 586 · United States Board of Tax Appeals · Sep 9, 1925

First Nat'l Bank v. Commissioner Docket No. 2790. … United States Board of Tax Appeals 2 B.T.A. 586 ; 1925 BTA LEXIS 2343 ; September 9, 1925 , Decided Submitted May 27, 1925 . *2343 Where a bank keeps its books of account and makes its returns on the basis of cash receipts

Ware R. R. Co. v. Commissioner

7 B.T.A. 133 · United States Board of Tax Appeals · May 27, 1927

WARE RIVER RAILROAD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ware R. R. Co. v. Commissioner Docket Nos. 8712, 19054. … United States Board of Tax Appeals 7 B.T.A. 133 ; 1927 BTA LEXIS 3250 ; May 27, 1927 , Promulgated *3250 The amount of the Federal tax upon the income of the petitioner paid by its lessee constitutes income to the petitioner

Spofford v. Commissioner

3 B.T.A. 1016 · United States Board of Tax Appeals · Mar 10, 1926

The Board is not justified upon the evidence in holding that the transfer of the bonds was not made to take effect at or after the death of Lucy M. … Safe Deposit c& Trust Go. v. Tait, 295 Fed. 429 ; Cleveland Trust Co. v. Rout zahn, 7 Fed. (2d) 483. See Frew v. Bowers, 9 Fed. (2d) 644; and Reed v.

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.

Grauman's Greater Hollywood Theatre v. Commissioner

37 B.T.A. 448 · United States Board of Tax Appeals · Mar 9, 1938

GRAUMAN'S GREATER HOLLYWOOD THEATRE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Grauman's Greater Hollywood Theatre v. Commissioner Docket No. 86728. … Salvage v. Commissioner, 76 Fed.(2d) 112 ; affd., 297 U.S. 106 ; Commissioner v. Union Pacific Railroad Co., 86 Fed.(2d) 637, 640 .

Payne v. Commissioner

19 B.T.A. 1305 · United States Board of Tax Appeals · May 29, 1930

Such was not the situation in the case of Eisner v. Macomber, 252 U. S. 186 . In that case the board of directors, by resolution, authorized a stock dividend. … The case of Eisner v. Macomber was decided by the Supreme Court on March 8, 1920, prior to the issuance of the stock in question, and a year prior to the making of the return for 1920.

Smoak v. Commissioner

43 B.T.A. 907 · United States Board of Tax Appeals · Mar 13, 1941

A. 280, the Board held that a partner’s sale of his interest in a partnership engaged in buying and selling securities constituted the sale of a capital asset. … The' cases of Doyle v. Commissioner, supra, and Escher v. Commissioner, supra, are not factually similar to the instant proceeding. In Doyle v.

Elm City Cotton Mills v. Commissioner

5 B.T.A. 309 · United States Board of Tax Appeals · Oct 30, 1926

ELM CITY COTTON MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Elm City Cotton Mills v. Commissioner Docket No. 7636. … The trustees thus selected, together with a trustee selected by them jointly, compose the board of trustees. The board of trustees manages, controls and directs the business and property of the association.

Electrical Supply Co. v. Commissioner

1 B.T.A. 658 · United States Board of Tax Appeals · Feb 28, 1925

Electrical Supply Co. v. Commissioner Docket No. 710. … From the stipulation and the documentary evidence the Board makes the following FINDINGS OF FACT.

W. W. Sly Mfg. Co. v. Commissioner

24 B.T.A. 65 · United States Board of Tax Appeals · Sep 21, 1931

There was some evidence before the Board at the hearing of this proceeding to the effect that petitioner had suffered some damage by reason of the infringement of its patent rights, but evidently no such evidence was submitted … Petitioner contends that it does not come within the ambit-of the definition of income given by the Supreme Court in Eisner v. Macomber, 252 U. S. 189 . It is useless to quote that definition here.

Washington Loan & Trust Co. v. Commissioner

13 B.T.A. 575 · United States Board of Tax Appeals · Sep 26, 1928

HENSEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Washington Loan & Trust Co. v. Commissioner Docket No. 14787. … Reviewed by the Board. Judgment will be entered for the respondent.

Singer v. Commissioner

32 B.T.A. 177 · United States Board of Tax Appeals · Feb 28, 1935

SINGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Singer v. Commissioner Docket No. 71420. … The Board held therein that purported sales under somewhat *181 similar circumstances did not result in deductible losses under the revenue laws. See also .

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.