Case law

Hind v. Commissioner

18 B.T.A. 96 · United States Board of Tax Appeals · Nov 9, 1929

The case of Benjamin Russell v. … United States v. John Barth Co., 27 Fed. (2d) 782; Peerless Woolen Mills, 13 B. T. A. 1119. See, also, Pepsin Syrup Co. v. Schwaner, 35 Fed. (2d) 197. Reviewed by the Board. Judgment will be entered for the petitioner.

Banfield v. Commissioner

42 B.T.A. 769 · United States Board of Tax Appeals · Sep 27, 1940

To the same effect is Hentz & Co. v. Booz, 8 Ga. App. 577 ; 70 S. E. 108, 110 . Cf. Plank v. Jackson, 128 Ind. 424 ; 26 N. E. 568, 569 ; Lemonius v. Mayer, 71 Miss. 514 ; 14 So. 33 , 34. … . *786 In Commissioner v. Coward (C. C.

DeRoy v. Commissioner

19 B.T.A. 452 · United States Board of Tax Appeals · Mar 31, 1930

A. 27; Bankers’ Trust Co. v. Bowers, 295 Fed. 89 . Reviewed by the Board. Judgment will be entered for the petitioner.

WAGNER-TAYLOR-EDSON CO. v. COMMISSIONER

7 B.T.A. 268 · United States Board of Tax Appeals · Jun 10, 1927

(NOW WAGNER-TAYLON CO.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WAGNER-TAYLOR-EDSON CO. v. COMMISSIONER Docket No. 7079. … On the same date, the Board of Directors declared a dividend of 40 per cent on the common stock.

Kessler v. Commissioner

39 B.T.A. 646 · United States Board of Tax Appeals · Mar 23, 1939

Avery v. Commissioner, 22 Fed. (2d) 6. The burden of proof as to the second issue is upon the respondent. Sec. 601, Revenue Act of 1928. … At the hearing before the Board petitioner was represented by counsel, but petitioner himself did not appear. Petitioner’s counsel offered no evidence.

Krueger Broughton Lumber Co. v. Commissioner

18 B.T.A. 1270 · United States Board of Tax Appeals · Feb 20, 1930

(FORMERLY FULLERTON-KRUEGER LUMBER CO.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Krueger Broughton Lumber Co. v. Commissioner Docket No. 17130. … United States Board of Tax Appeals 18 B.T.A. 1270 ; 1930 BTA LEXIS 2490 ; February 20, 1930 , Promulgated *2490 1.

Morrison Foundry Co. v. Commissioner

1 B.T.A. 413 · United States Board of Tax Appeals · Jan 28, 1925

Morrison Foundry Co. v. Commissioner Docket No. 348. … does not constitute a ground for appeal to this Board where there has been no violation of statutes or regulations.

Perthur Holding Corp. v. Commissioner

23 B.T.A. 1129 · United States Board of Tax Appeals · Jul 14, 1931

PERTHUR HOLDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Perthur Holding Corp. v. Commissioner Docket No. 44498. … A meeting of the board of directors of the petitioner was held on December 1, 1925.

Equinox Co. v. Commissioner

2 B.T.A. 466 · United States Board of Tax Appeals · Sep 7, 1925

Equinox Co. v. Commissioner Docket No. 3021. … From the pleadings and oral and documentary evidence presented at the hearing the Board makes the following FINDINGS OF FACT. The taxpayer is a Vermont corporation, with its principal office at Manchester.

Press Publishing Co. v. Commissioner

17 B.T.A. 452 · United States Board of Tax Appeals · Sep 24, 1929

Co. v. Boyd, 228 U. … Eeviewed by the Board. Judgment will be entered for the resfondent.

ESTATE OF PUTNAM v. COMMISSIONER

45 B.T.A. 517 · United States Board of Tax Appeals · Oct 28, 1941

Union & New Haven Trust Co. v. Watrous, 109 Conn. 268 ; 146 Atl. 727 ; Richter & Co. v. Light, 97 Conn. 364 ; 116 Atl. 600 ; Nutter v. Andrews, 246 Mass. 224 ; 142 N. E. 67 . … [Reviewed by the Board. Decision will be entered wnder Rule SO. AhuNdell, Smith, TuRNEr, Mellott, and Offer dissent.

Weill-Jamison Co. v. Commissioner

13 B.T.A. 1342 · United States Board of Tax Appeals · Oct 31, 1928

See Fuller & Smith v. Routzahn, 23 Fed. (2d) 959; Harry S. Kaufman, Ltd. v. Commissioner, 24 Fed. (2d) 44; Alexander & Garrett v. United States, 21 Fed. (2d) 547; Geo. B. Ricaby Co. v. … Reviewed by the Board. Judgment will be entered for the ■petitioner. TRAmmell, MoRris, Green, and Murdock dissent.

BLANEY v. COMMISSIONER

13 B.T.A. 1315 · United States Board of Tax Appeals · Oct 31, 1928

In the case of Woodward v. Snow, 124 N. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Bule 50.

Oransky v. Commissioner

1 B.T.A. 1239 · United States Board of Tax Appeals · May 26, 1925

Oransky v. Commissioner Docket No. 2061. … From the pleadings and stipulation the Board makes the following FINDINGS OF FACT. The taxpayer is a resident of the State of Iowa and his principal place of business is at Des Moines, Iowa.

National Film Publicity Co. v. Commissioner

4 B.T.A. 118 · United States Board of Tax Appeals · Jun 21, 1926

National Film Publicity Co. v. Commissioner Docket No. 1807. United States Board of Tax Appeals 4 B.T.A. 118 ; 1926 BTA LEXIS 2356 ; June 21, 1926 , Decided Submitted November 24, 1925 . *2356 1. … The Board, therefore, holds *121 that such amount should not be included in the taxpayer's gross income for the year 1919.

Heyman v. Commissioner

44 B.T.A. 1009 · United States Board of Tax Appeals · Jul 17, 1941

The Board held that it was. … Chandler v. Commissioner, supra; Helvering v. Clif ford, supra. Reviewed by the Board. Decision will be entered under Rule SO.

Lester v. Commissioner

41 B.T.A. 515 · United States Board of Tax Appeals · Mar 5, 1940

Reviewed by the Board. Decisions will be entered wnder Bule 50. Mellott dissents. … Tuller v. Superior Court, 10 Pac. (2d) 43 (Cal.) ; Janes v. Edwards, 41 Pac. (2d) 370 (Cal.) ; 20 California Jurisprudence 416; Gamble v. Leva, 102 So. 120 (Ala.).

Bettens v. Commissioner

2 B.T.A. 535 · United States Board of Tax Appeals · Sep 8, 1925

Bettens v. Commissioner Docket Nos. 1488 and 2010. United States Board of Tax Appeals 2 B.T.A. 535 ; 1925 BTA LEXIS 2380 ; September 8, 1925 , Decided Submitted June 8, 1925 . *2380 J.W.S. … The appeals of the two taxpayers were consolidated by an order of the Board. FINDINGS OF FACT.

Gordon v. Commissioner

27 B.T.A. 377 · United States Board of Tax Appeals · Dec 20, 1932

See Hollins v. Brierfield Coal & Iron Co., 150 U. S. 371 ; McDonald v. Williams, 177 U. S. 397 ; and Lawrence v. Greenup (C. C. A.), 97 Fed. 906 . … Decision will be entered, v/nder Rule 50.

Piper v. Commissioner

45 B.T.A. 280 · United States Board of Tax Appeals · Oct 7, 1941

A. 332; Great Southern Life Insurance Co. v. Commissioner, 89 Fed. (2d) 54. The Board had previously applied that rule to taxpayers other than life insurance companies. Manomet Cranberry Co., 1 B. T. … Hadley Falls Trust Co. v. United States, supra. Reviewed by the Board. Decision will te entered wider Bule 50.