Case law

Foye Lumber & Tie Co. v. Commissioner

33 B.T.A. 271 · United States Board of Tax Appeals · Oct 24, 1935

upon Welch v. … Jones Syndicate v. Commissioner, 23 Fed. (2d) 833.

Kizer v. Commissioner

13 B.T.A. 395 · United States Board of Tax Appeals · Sep 19, 1928

KIZER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MABEL A. KIZER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kizer v. Commissioner Docket Nos. 6758, 6759. … Reviewed by the Board. Judgment will be entered for the respondent.

White v. Commissioner

21 B.T.A. 500 · United States Board of Tax Appeals · Nov 29, 1930

Also, see Rea v. Heiner, 6 Fed. (2d) 389; Flannery v. Willcuts, 25 Fed. (2d) 951; Meyer v. United Stales, 60 Ct. Cls. 474. … Reviewed by the Board. Judgment will be entered under Rule 50. LáNsdoN and Trussell dissent.

Longyear v. Commissioner

28 B.T.A. 1086 · United States Board of Tax Appeals · Aug 15, 1933

For this reason it was held in Turner v. Turner, 108 Fed. 785 , that proceedings to collect alimony could not be enjoined by a bankruptcy court. See also Lynde v. Lynde, 52 Atl. 694 ; Noyes v. Hubbard, 23 Atl. 727 . … O'Malley-Keyes v. Eaton, 24 Fed. (2d) 436; Young v. Gnichtel, 28 Fed. (2d) 789; S. A. Lynch, 23 B.T.A. 435 . Reviewed by the Board. Decision will be entered under Rule 50.

Shell Employees' Ben. Fund v. Commissioner

44 B.T.A. 452 · United States Board of Tax Appeals · May 13, 1941

SHELL EMPLOYEES' BENEFIT FUND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Shell Employees' Ben. Fund v. Commissioner Docket No. 100399. … The board of directors elects its chairman and vice chairman; the director *1326 appointed by the company is secretary-treasurer. Petitioner's general administration is in the hands of the board of directors.

Farmers & Merchants State Bank v. Commissioner

2 B.T.A. 130 · United States Board of Tax Appeals · Jun 23, 1925

Farmers & Merchants State Bank v. Commissioner Docket No. 1811. … From the pleadings and stipulation filed, the Board makes the following FINDINGS OF FACT. 1. The taxpayer is a Minnesota corporation with its principal office at Pine City. 2.

Mutual Chem. Co. v. Commissioner

12 B.T.A. 578 · United States Board of Tax Appeals · Jun 13, 1928

The petitioner’s counsel contends that as a matter of law the term “ goods on hand ” as used in the regulations does not include raw materials and he cites as authority for his contention Cumpston v. Haigh, 2 Bing. N. … Reviewed by the Board. Recomputation of the deficiency should be made under Rule 6£(c).

Poinsett Mills v. Commissioner

1 B.T.A. 6 · United States Board of Tax Appeals · Oct 2, 1924

Poinsett Mills v. Commissioner Docket No. 83. … United States Board of Tax Appeals 1 B.T.A. 6 ; 1924 BTA LEXIS 282 ; October 2, 1924 , decided Submitted September 26, 1924 . *282 A contribution made by a corporation to a church maintained in its mill village, producing

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.

Guaranty Trust Co. v. Commissioner

3 B.T.A. 459 · United States Board of Tax Appeals · Jan 26, 1926

Guaranty Trust Co. v. Commissioner Docket No. 3272. … On reference to the Board, JAMES did not participate.

Michael Carpenter Co. v. Commissioner

47 B.T.A. 626 · United States Board of Tax Appeals · Aug 21, 1942

McLaughlin v. Harr, 99 Fed. (2d) 638; Merchants Bank Building Co. v. Helvering, 84 Fed. (2d) 478. … It points out that the Board found no evidence of a donative intent and that it agreed with this finding.

Cliver-Wright-Rainey Co. v. Commissioner

2 B.T.A. 561 · United States Board of Tax Appeals · Sep 9, 1925

Cliver-Wright-Rainey Co. v. Commissioner Docket No. 1324. United States Board of Tax Appeals 2 B.T.A. 561 ; 1925 BTA LEXIS 2334 ; September 9, 1925 , Decided Submitted June 8, 1925 . *2334 1. … From the evidence submitted the Board makes the following FINDINGS OF FACT.

Love v. Commissioner

39 B.T.A. 172 · United States Board of Tax Appeals · Jan 24, 1939

Groman v. Commissioner, 302 U.S. 82 ; Helvering v. … Hellmich v. Hellman, 276 U.S. 233 ; *1078 Canal-Commercial Trust & Savings Bank v. Commissioner, 63 Fed.(2d) 619, 620 ; Gossett v. Commissioner, 59 Fed.(2d) 365, 367 ; Tootle v. Commissioner, 58 Fed.(2d) 576, 580 .

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.

Mearkle v. Commissioner

45 B.T.A. 894 · United States Board of Tax Appeals · Dec 5, 1941

Upon appeal of Ihose cases the Supreme Court on March 3, 1941, in Helvering v. *896 Le Gierse, 312 U. S. 531 , and Keller v. Commissioner, 312 U. … Guggenheim, v. Rasguin, 312 U. S. 254 ; Powers v. Commissioner, 312 U. S. 259 ; United States v. Ryerson, 312 U. S. 260 . Reviewed by the Board. Decision will he entered under Rule 50.

Realty Assoc. v. Commissioner

17 B.T.A. 1173 · United States Board of Tax Appeals · Oct 31, 1929

Cited in Hecht v. Malley, 265 U. S. 144 ; Albert M. Briggs, 7 B. T. A. 409; Philadelphia & Reading Relief Association, 4 B. T. A. 713. … Reviewed by the Board. Decision of no deficiency will he entered. Smith and Muedock concur in the result.

American Refrigerator Transit Co. v. Commissioner

14 B.T.A. 616 · United States Board of Tax Appeals · Dec 7, 1928

AMERICAN REFRIGERATOR TRANSIT CO., PETITIONER, MISSOURI PACIFIC RAILROAD CO., INTERVENER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Refrigerator Transit Co. v. Commissioner Docket No. 19019. … Williams, chairman of the boards of directors of both the Missouri Pacific and the Wabash, and H. B. Kooser, president of the Transit Co., subsequent to April, 1920.

Western Zinc Oxide Co. v. Commissioner

7 B.T.A. 972 · United States Board of Tax Appeals · Aug 2, 1927

WESTERN ZING OXIDE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Western Zinc Oxide Co. v. Commissioner Docket No. 8604. … United States Board of Tax Appeals 7 B.T.A. 972 ; 1927 BTA LEXIS 3051 ; August 2, 1927 , Promulgated *3051 C. J. Walker, Esq., for the petitioner. A. G. Bouchard, Esq., for the respondent.

J. E. Siebel Sons' Co. v. Commissioner

5 B.T.A. 588 · United States Board of Tax Appeals · Nov 23, 1926

SIEBEL SONS' COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. E. Siebel Sons' Co. v. Commissioner Docket No. 1130. … United States Board of Tax Appeals 5 B.T.A. 588 ; 1926 BTA LEXIS 2829 ; November 23, 1926 , Decided *2829 Edward E. Gore, C.P.A., for the petitioner. L. C. Mitchell, Esq., for the respondent.

Terre Haute House Co. v. Commissioner

17 B.T.A. 384 · United States Board of Tax Appeals · Sep 20, 1929

Duffy v. Central Railroad of New Jersey, 268 U. S. *386 55 ; Simmons & Hammond Manufacturing Co., 1 B. T. A. 803; Gladding Dry Goods Co., 2 B. T. A. 336; Louis C. Levy, 2 B. T. A. 361. … Reviewed by the Board. Judgment will be entered for the respondent.