Case law

Dallas Athletic Asso. v. Commissioner

8 B.T.A. 1036 · United States Board of Tax Appeals · Oct 29, 1927

COMMISSIONER OF INTERNAL REVENUE, RESPONDENT., PETITIONER, v. Dallas Athletic Asso. v. Commissioner Docket No. 1310. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

Allen v. Commissioner

20 B.T.A. 713 · United States Board of Tax Appeals · Sep 9, 1930

KELLY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Allen v. Commissioner Docket No. 36157. … United States Board of Tax Appeals 20 B.T.A. 713 ; 1930 BTA LEXIS 2052 ; September 9, 1930 , Promulgated *2052 John A. Connor, Esq., for the petitioners. W. Frank Gibbs, Esq., for the respondent.

Dixie Mfg. Co. v. Commissioner

1 B.T.A. 641 · United States Board of Tax Appeals · Feb 28, 1925

Co. v. Commissioner Docket No. 475. … The Board is, moreover, justified in its adherence to the pleadings by the failure of the evidence presented to convince the Board that the Commissioner erred in any of these points.

Merchants National Building Corp. v. Commissioner

45 B.T.A. 417 · United States Board of Tax Appeals · Oct 22, 1941

See also Burnet v. Lexington Ice & Coal Co., 62 Fed. (2d) 906; Hellebush v. Commissioner, 65 Fed. (2d) 902; Boggs-Burnam & Co., 26 B. T. A. 988; *425 affd., 71 Fed. (2d) 999; Will T. Caswell, 36 B. T. … A. 816; First National Bank of Greeley v. United States, 9 Fed. Supp. 28; affd., 86 Fed. (2d) 938.

Smith v. Commissioner

1 B.T.A. 868 · United States Board of Tax Appeals · Mar 24, 1925

Smith v. Commissioner Docket Nos. 1020, 1021, 1022. … Smith, for the year 1920 736.20 *2776 *870 and from the several Commissioner's letters asserting such deficiencies each of the above-named taxpayers appeal to this Board. DECISION.

Hedrick v. Commissioner

20 B.T.A. 258 · United States Board of Tax Appeals · Jul 18, 1930

HEDRICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hedrick v. Commissioner Docket No. 43331. … United States Board of Tax Appeals 20 B.T.A. 258 ; 1930 BTA LEXIS 2169 ; July 18, 1930 , Promulgated *2169 In 1923 the petitioner was president and general manager of a construction company of which he owned 80 per cent of

Beebe v. Commissioner

26 B.T.A. 190 · United States Board of Tax Appeals · May 27, 1932

JUNIUS BEEBE, TRUSTEE OF ESTATE UNDER WILL OF MARCUS BEEBE, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Beebe v. Commissioner Docket No. 52707. … If as a matter of law the petitioner's contention should be upheld it is agreed that the final order of redetermination *1352 may be entered under rule 50 of the Board's Rules of Practice.

C. Willenborg & Co. v. Commissioner

5 B.T.A. 788 · United States Board of Tax Appeals · Dec 14, 1926

Willenborg & Co. v. Commissioner Docket No. 6334. … Upon authority of the decisions of this Board in the , and , the Board is without jurisdiction to make redetermination in those years.

Mechanics Bank & Trust Co. v. Commissioner

18 B.T.A. 237 · United States Board of Tax Appeals · Nov 18, 1929

MECHANICS BANK & TRUST CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mechanics Bank & Trust Co. v. Commissioner Docket No. 29974. … The minutes of the board of directors' meeting of January 12, 1922, contain the following recitals and resolution with respect to the K.S & E.

Barker-Jennings Hardware Corp. v. Commissioner

4 B.T.A. 20 · United States Board of Tax Appeals · Apr 21, 1926

Barker-Jennings Hardware Corp. v. Commissioner Docket No. 5265. United States Board of Tax Appeals 4 B.T.A. 20 ; 1926 BTA LEXIS 2397 ; April 21, 1926 , Decided Submitted February 5, 1926 . *2397 1. … His determination is clearly in accordance with the decision of the Board in .

Lightning Creek Oil & Gas Co. v. Commissioner

9 B.T.A. 1150 · United States Board of Tax Appeals · Jan 11, 1928

AND CONSOLIDATED COMPANY, CAREY OIL & GAS CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lightning Creek Oil & Gas Co. v. Commissioner Docket Nos. 8584, 23204. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Ellis v. Commissioner

15 B.T.A. 1075 · United States Board of Tax Appeals · Mar 26, 1929

ELLIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ellis v. Commissioner Docket No. 26136. … Reviewed by the Board. Decision will be entered under Rule 50.

Appeal of Nice Ball Bearing Co.

5 B.T.A. 484 · United States Board of Tax Appeals · Nov 12, 1926

This motion was denied at the time of the hearing on the basis of the Board’s decision in the Appeals of E. J. Barry, 1 B. T. A. 156, and Hickory Spinning Co., 1 B. T. … In the case of the Malleable Iron Range Co. v. United States, 62 Ct.

Miller v. Commissioner

3 B.T.A. 726 · United States Board of Tax Appeals · Feb 13, 1926

Miller v. Commissioner Docket Nos. 1596, 1601. … V. Underwood. In the year 1917, Addison Miller and M. V. Underwood were partners on a 50 per cent basis under the name of W. A. Miller & Sons. W. A.

Thomason v. Commissioner

33 B.T.A. 576 · United States Board of Tax Appeals · Nov 27, 1935

Petitioner partially states his position by adopting the language of this Board in David Stewart, 17 B. T. … Eeviewed by the Board. Judgment upon both issues will be entered in favor of the respondent.

Rosenwald & Weil, Inc. v. Commissioner

11 B.T.A. 921 · United States Board of Tax Appeals · May 1, 1928

A somewhat similar situation was presented in United States v. Swift & Co., 270 U. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, imder Rule 50.

Green v. Commissioner

27 B.T.A. 1195 · United States Board of Tax Appeals · Apr 14, 1933

In support of its contention that it comes within the purview of the net loss section petitioner cites many decisions of this Board. In one, O. A. Refling, Executor, 17 B. T. … See Flint v. Stone Tracy Co., 220 U. S. 107 ; Hughes v. Commissioner, 38 Fed. (2d) 755. And in J. J. Harrington, 1 B. T.

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.

Sturgeon v. Commissioner

25 B.T.A. 368 · United States Board of Tax Appeals · Jan 26, 1932

This Board has held that the significant tests to be applied in determining whether an alleged trust is a trust, or an association taxable as a corporation, are whether (1) the beneficiaries of the alleged trust have voluntarily … Gardiner v. United States, 49 Fed. (2d) 992; Lansdowne Realty Trust v. Commissioner, 50 Fed. (2d) 56; Zenith Real Estate Trust v. Commissioner, 54 Fed. (2d) 29.