Case law

Aransas Compress Co. v. Commissioner

8 B.T.A. 155 · United States Board of Tax Appeals · Sep 22, 1927

ARANSAS COMPRESS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Aransas Compress Co. v. Commissioner Docket No. 4378. … Brown, Esq., for the petitioner. George G. Witter, Esq., for the respondent.

W. A. Sheaffer Pen Co. v. Commissioner

9 B.T.A. 842 · United States Board of Tax Appeals · Dec 23, 1927

Brown 5 P. A. … Co. v.

Boland v. Commissioner

41 B.T.A. 930 · United States Board of Tax Appeals · Apr 24, 1940

ELDRED BOLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Boland v. Commissioner Docket No. 95157. … Brown v. Brown, 170 Cal. 1 ; 147 Pac. 1168 . Community income earned and received after 1927 must be returned one-half by the husband and one-half by the wife. *1129 United States v. Malcolm, 282 U.S. 792 .

Francis v. Commissioner

15 B.T.A. 1332 · United States Board of Tax Appeals · Apr 10, 1929

New York Real Property Law, §§92, 93; Personal Property Law, §11; Cochrane v. Schell, 140 N. Y. 516 ; Brown v. Richter, 25 .App. Div. 239; In re O'Reilly's Estate, 82 App. Div. 374 ; Steinert v. Steinert, 161 App. … Reviewed by the Board. Trammell dissents.

J. H. Guild Co. v. Commissioner

11 B.T.A. 914 · United States Board of Tax Appeals · May 1, 1928

position that the application of section 326 (a) (5) of the pertinent Acts to the intangible assets acquired by petitioner can not produce an abnormality contemplated by the statute and in this respect he relies on the Board … Browning Co., 6 B. T. A. 914; Cushman Chuck Co., 8 B. T. A. 148. ¡Reviewed by the Board. Fwrther proceedings will be had wider Rule 6%. Sec. 326.

American Bond & Mortg. Co. v. Commissioner

15 B.T.A. 264 · United States Board of Tax Appeals · Feb 8, 1929

Browning Co., 8 B. T. A. 914, we said: * * * ⅝ petitioner acquired from the Browning's on January 2, 1915, the contracts involved herein, which had at that time a fair market value of $4,190,000. … Reviewed by the Board. Judgment will be entered for the respondent.

Lang Body Co. v. Commissioner

16 B.T.A. 728 · United States Board of Tax Appeals · May 27, 1929

LANG BODY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lang Body Co. v. Commissioner Docket No. 15087. … BROWN, Secretary of State. *734 Upon the record as above detailed, the Board is asked to enter a decision dismissing the proceeding in *2550 so far as it relates to the calendar year 1918 and the period January 1 to August

Western Indiana Gravel Co. v. Commissioner

25 B.T.A. 654 · United States Board of Tax Appeals · Feb 29, 1932

WESTERN INDIANA GRAVEL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Western Indiana Gravel Co. v. Commissioner Docket No. 23855. … Baker common stock 1,000 Preferred stock 1,000 On March 6, 1916, the petitioner's board of directors authorized the corporation to execute a contract between itself and Neville, Coppock, Patty, Brown and Baker, by which the

Liberty Farms Co. v. Commissioner

22 B.T.A. 1298 · United States Board of Tax Appeals · Apr 27, 1931

LIBERTY FARMS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Liberty Farms Co. v. Commissioner Docket Nos. 26717, 29899. … Hillyer Brown, Esq., for the petitioner. John D. Foley, Esq., for the respondent.

C. F. Mueller Co. v. Commissioner

40 B.T.A. 195 · United States Board of Tax Appeals · Jun 30, 1939

Spring City Co. v. Commissioner, 292 U.S. 182 ; *897 Commissioner v. Darnell, Inc., 60 Fed.(2d) 82 ; H. H. Brown Co., 8 B.T.A. 112 ; Owen-Ames-Kimball Co., 5 B.T.A. 921 . … Lucas v. American Code Co., 280 U.S. 445 , 449 ; Weiss v. Wiener, 279 U.S. 333 ; William J. Ostheimer, 1 B.T.A. 18 ; Yost Auto Co., 26 B.T.A. 685 . Cf. Brown v. Helvering, 291 U.S. 193 .

Canton Cotton Mills v. Commissioner

26 B.T.A. 331 · United States Board of Tax Appeals · Jun 9, 1932

Browning Co., 6 B. T. A. 914; Cushman Chuck Co., 8 B. T. A. 148. … Reviewed by the Board. Judgment will be entered under Rule 50. [Act 1017.] Sec. 210.

Chicago Title & Trust Co. v. Commissioner

32 B.T.A. 249 · United States Board of Tax Appeals · Mar 20, 1935

CHICAGO TITLE & TRUST COMPANY, AS EXECUTOR OF THE ESTATE OF RHEA LOGAN MUNROE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chicago Title & Trust Co. v. Commissioner Docket No. 73455. … Manistee thereupon issued its draft on Brown Brothers Harriman & Co. in favor of Inverness for $277,653.07. Inverness in turn issued its draft dated March 3, 1931, on Brown Brothers Harriman & Co. to Mrs.

Rogers v. Commissioner

12 B.T.A. 816 · United States Board of Tax Appeals · Jun 25, 1928

ROGERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rogers v. Commissioner Docket Nos. 13581, 24740. … Brown, Esq., for the respondent.

Schofield v. Commissioner

19 B.T.A. 234 · United States Board of Tax Appeals · Mar 10, 1930

Browning v. Cover, 108 Pa. 595 . … The instant case is distinguishable from those decided by the Board in which an employee or officer of a corporation has stolen or embezzled money from it and there is at the time an actual loss, though not discovered until

Hurd Creamery Co. v. Commissioner

11 B.T.A. 694 · United States Board of Tax Appeals · Apr 18, 1928

HURD CREAMERY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hurd Creamery Co. v. Commissioner Docket No. 10634. … The Board may hear and determine this case on the foregoing stipulation. EXHIBIT A. HURD CREAMERY COMPANY v. COMMISSIONER OF INTERNAL REVENUE List of stockholders. Bloomer Ice & Cold Bloomer Cold Stor- Storage Co.

McAlester Colliery Co. v. Commissioner

17 B.T.A. 153 · United States Board of Tax Appeals · Aug 27, 1929

MCALESTER COLLIERY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McAlester Colliery Co. v. Commissioner Docket No. 27861. … United States Board of Tax Appeals 17 B.T.A. 153 ; 1929 BTA LEXIS 2344 ; August 27, 1929 , Promulgated *2344 The petitioner and the Interstate Coal Co. were no affiliated during the taxable year. L. W.

Pitzman's Co. v. Commissioner

21 B.T.A. 1368 · United States Board of Tax Appeals · Jan 27, 1931

OF SURVEYORS & ENGINEERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pitzman's Co. v. Commissioner Docket Nos. 21745, 39299. … Reviewed by the Board. Judgment will be entered pursuant to Rule 50. MORRIS, LANSDON, STERNHAGEN, ARUNDELL, MURDOCK, and MATTHEWS dissent.

Paul v. Commissioner

16 B.T.A. 459 · United States Board of Tax Appeals · May 10, 1929

BLAIR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Paul v. Commissioner Docket Nos. 25978, 36662. … United States Board of Tax Appeals 16 B.T.A. 459 ; 1929 BTA LEXIS 2577 ; May 10, 1929 , Promulgated *2577 The decedent, majority stockholder in a bank, guaranteed stockholders and depositors against loss due to loans made

Robinson v. Commissioner

42 B.T.A. 725 · United States Board of Tax Appeals · Sep 25, 1940

ROBINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Robinson v. Commissioner Docket No. 99038. … On February 18, 1935, at a meeting of the board of directors of Phelps Dodge: Mr. Cates advised the Board that final arrangements had been made with Mr.

Brittingham v. Commissioner

13 B.T.A. 375 · United States Board of Tax Appeals · Sep 13, 1928

BRITTINGHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JUAN G. BRITTINGHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Brittingham v. … Brown, Esq., for the respondent. MARQUETTE *375 These proceedings involve the same question.