Case law

Atlantic City Elec. Co. v. Commissioner

15 B.T.A. 1084 · United States Board of Tax Appeals · Mar 26, 1929

A decision in support of the views herein taken is the recent case of Great Lakes Hotel Co. v. Commissioner, 30 Fed. (2d) 1. … We are not unmindful of the recent cases of Ice Service Co. v. Commissioner, 30 Fed. (2d) 230, and Commissioner v. Adolph Hirsch & Co., 30 Fed. (2d) 645.

Russo Fruit Co. v. Commissioner

23 B.T.A. 1381 · United States Board of Tax Appeals · Aug 31, 1931

A. 1106, in which the Board stated: “ If a debtor has given security for a loan, either in form of collateral or a bond, it is incumbent on him to exhaust the liability on same before he is entitled to claim the debt to be … A. 881; Skinner v. Eaton, 34 Fed. (2d) 575.

Kleeman v. Commissioner

35 B.T.A. 17 · United States Board of Tax Appeals · Nov 3, 1936

The petitioner urges the Board to hold that there was a partnership, while the respondent argues strenuously that there was no partnership. … The Commissioner relies upon the case of Gregory v. Helvering, 293 U. S. 465 , in support of his contention that there was no statutory reorganization.

Turnure v. Commissioner

9 B.T.A. 871 · United States Board of Tax Appeals · Dec 27, 1927

A definition of charity used by counsel in the case of Vidal v. Girard, 2 How. 127 , and subsequently quoted with approval in many courts, including the Supreme Court (Ould v. Washington Hospital, 95 U. … Reviewed by the Board. Decision will be entered on 10 days' notice, wider Rule 50. SteRNhageN dissents.

L. H. Manning & Co. v. Commissioner

10 B.T.A. 633 · United States Board of Tax Appeals · Feb 10, 1928

A. 260; Chattanooga Savings Bank v. Brewer, 17 Fed. (2d) 79; certiorari denied May 31, 1927. … Reviewed by the Board. Judgment will be entered on IS days’ notice, wnder Rule 50. Aeundell concurs in the result. Lansdon and Teussell dissent.

Ehrman v. Commissioner

41 B.T.A. 652 · United States Board of Tax Appeals · Mar 22, 1940

Commissioner, 77 Fed. (2d) 599; Richards v. Commissioner, 81 Fed. (2d) 369; Welch v. Solomon, 99 Fed. (2d) 41; and Commissioner v. Boeing, 106 Fed. (2d) 305. … Phipps v. Commissioner rests upon the conclusion that the transactions in the taxable year were not sufficient to constitute doing business, and Pope v.

Rose v. Commissioner

22 B.T.A. 1334 · United States Board of Tax Appeals · Apr 28, 1931

Lucas v. Earl, 281 U. S. 111 ; Corliss v. Bowers, 281 U. S. 376 ; Lansill et al., 17 B. T. … Reviewed by the Board. Judgment will Toe entered under Rule 50.

Barton v. Commissioner

13 B.T.A. 1184 · United States Board of Tax Appeals · Oct 23, 1928

Bogle & Co. v. Commissioner of Internal Revenue, 26 Fed. (2d) 771. The greater part of the business consisted of personal injury suits that were handled on a contingent fee basis. … Reviewed by the Board. Decision will he entered for the respondent. Phillips concurs in the result.

Patapsco Ballast Co. v. Commissioner

1 B.T.A. 1081 · United States Board of Tax Appeals · Apr 29, 1925

Patapsco Ballast Co. v. Commissioner Docket No. 1800. … United States Board of Tax Appeals 1 B.T.A. 1081 ; 1925 BTA LEXIS 2677 ; April 29, 1925 , decided Submitted March 31, 1925 . *2677 A corporation reporting on a calendar year basis, having a fractional calendar year in 1918

Mossman, Yarnelle & Co. v. Commissioner

9 B.T.A. 45 · United States Board of Tax Appeals · Nov 11, 1927

Ludington v. McCaughn, 268 U. S. 106 ; 5 Am. Fed. Tax Rep. 5376; United States v. Flannery, 268 U. S. 98 ; 5 Am. Fed. Tax Rep. 5373. … Keviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50.

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.

Phoenix Seed & Feed Co. v. Commissioner

2 B.T.A. 909 · United States Board of Tax Appeals · Oct 19, 1925

Phoenix Seed & Feed Co. v. Commissioner Docket No. 1955. … United States Board of Tax Appeals 2 B.T.A. 909 ; 1925 BTA LEXIS 2224 ; October 19, 1925 , Decided Submitted July 15, 1925 . *2224 Method of determining excess-profits tax for 1917. Lawrence H.

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.

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.

Aaron Ward & Sons v. Commissioner

23 B.T.A. 1279 · United States Board of Tax Appeals · Aug 5, 1931

AARON WARD & SONS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Aaron Ward & Sons v. Commissioner Docket No. 31568. … The case at bar is clearly controlled by the decisions of the United States Supreme Court in , and by , and , heretofore decided by this Board.

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.

Merchants Nat'l Bank v. Commissioner

38 B.T.A. 1343 · United States Board of Tax Appeals · Dec 8, 1938

United States v. Wells, 283 U. S. 102 ; Becker v. St. Louis Union Trust Co., 296 U. S. 48; Colorado National Bank of Denver v. Commissioner, 805 U. S. 23 . … Keviewed by the Board. Decision will be entered for the petitioner. Disney dissents. Sec. 302.

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.