Case law

G. F. Cotter Supply Co. v. Commissioner

1 B.T.A. 1108 · United States Board of Tax Appeals · May 6, 1925

Cotter Supply Co. v. Commissioner Docket No. 997. … She attended all the meetings of the board of directors and all stockholders' meetings during 1918.

D. J. & T. Sullivan, Inc. v. Commissioner

17 B.T.A. 1258 · United States Board of Tax Appeals · Nov 6, 1929

In Commissioner v. Adolph Hirsch & Co., 80 Fed. (2d) 645, the court stated: • The management of the business of the corporation is not the control required by the statute. It refers to stock control. … A. 408, the Board stated: These excerpts set forth what we conceive to be the theory of affiliation, and in the instant case the ownership of 75 per cent of the capital stock of the Aluminum Rolling Mills, Inc., by the petitioner

Conner v. Commissioner

37 B.T.A. 890 · United States Board of Tax Appeals · May 17, 1938

Even assuming that this Board has jurisdiction to determine whether the Commissioner did, or did not, act arbitrarily, which is doubtful, the evidence is wholly insufficient to justify the conclusion reached by the majority … As pointed out by the Court of Claims in Moore v. United States, 10 Fed. Supp. 143; certiorari denied, 296 U.

Interurban Constr. Co. v. Commissioner

5 B.T.A. 529 · United States Board of Tax Appeals · Nov 16, 1926

Co. v. Commissioner Docket No. 2687. … LITTLETON: Our decision of the issue involved in this appeal is governed by the decision of the Board in *2847 the .

Herring Hall Marvin Safe Co. v. Evatt

44 Ohio Law. Abs. 455 · United States Board of Tax Appeals · Oct 24, 1945

The Board is of the opinion that this contract was for the delivery of goods on approval or satisfaction (Hayner v State, 83 Oh St 178, 93 N. … See also Schneider v. Westerman, 25 Ill., 514 ; Stewart v. Produce Company, 88 Kansas 521; Pettengill v. Merrill, 47 Maine, 109; Heiser v. Mears, 120 N. Carolina 443, 27 S. E. 117 ; Johnson v.

Treat Hardware Corp. v. Commissioner

6 B.T.A. 768 · United States Board of Tax Appeals · Apr 7, 1927

TREAT HARDWARE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Treat Hardware Corp. v. Commissioner Docket No. 4524. … United States Board of Tax Appeals 6 B.T.A. 768 ; 1927 BTA LEXIS 3417 ; April 7, 1927 , Promulgated *3417 1.

David Baird & Son, Inc. v. Commissioner

2 B.T.A. 901 · United States Board of Tax Appeals · Oct 19, 1925

David Baird & Son, Inc. v. Commissioner Docket No. 3615. United States Board of Tax Appeals 2 B.T.A. 901 ; 1925 BTA LEXIS 2220 ; October 19, 1925 , Decided Submitted June 30, 1925 . *2220 1. … The evidence before the Board does not clearly show that any benefit flowed directly to the taxpayer from the making of the contributions.

S. B. Smythe Co. v. Commissioner

4 B.T.A. 327 · United States Board of Tax Appeals · Jul 23, 1926

Smythe Co. v. Commissioner Docket No. 3778. … United States Board of Tax Appeals 4 B.T.A. 327 ; 1926 BTA LEXIS 2304 ; July 23, 1926 , Decided *2304 The evidence does not show that the taxpayer ascertained, during the year 1920, a debt in the amount of $60,353.02 to have

Steel, Wedeles Co. v. Commissioner

11 B.T.A. 279 · United States Board of Tax Appeals · Mar 28, 1928

Co. v. Boyle, 258 Ill. 624 ; 102 N. … He was president of the Chicago Real Estate Board in 1912, has served on the appraisals committee of that board, and had a knowledge of real estate values in that vicinity.

Citizens Coal & Supply Co. v. Commissioner

1 B.T.A. 608 · United States Board of Tax Appeals · Feb 25, 1925

Citizens Coal & Supply Co. v. Commissioner Docket No. 965. … This appeal was filed with this Board on December 6, 1924. 4. The taxpayer is engaged in the selling of coal at wholesale and at retail.

Atlantic Importing Co. v. Commissioner

3 B.T.A. 1108 · United States Board of Tax Appeals · Mar 31, 1926

Atlantic Importing Co. v. Commissioner Docket No. 3674. United States Board of Tax Appeals 3 B.T.A. 1108 ; 1926 BTA LEXIS 2486 ; March 31, 1926 , Decided Submitted October 21, 1925 . *2486 1. … Rein; and WHEREAS, it appears to the Board that such surrender and cancellation of the said contract between the company and Frederick Fauerbach and Arthur M.

Clough v. Commissioner

45 B.T.A. 97 · United States Board of Tax Appeals · Sep 12, 1941

MICAJAH PRATT CLOUGH, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Clough v. Commissioner Docket No. 102138. … The Board adopts as its findings of fact the stipulation of the parties. The petitioner is an individual who filed his return for 1937 in Massachusetts.

George Whittell & Co. v. Commissioner

34 B.T.A. 1070 · United States Board of Tax Appeals · Oct 7, 1936

GEORGE WHITTELL & COMPANY, INC., A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. George Whittell & Co. v. Commissioner Docket No. 72414. … Resolutions required by the bank were passed by the board of the California corporation on November 29, 1929, and further resolutions by the boards of both corporations on December 9, 1929.

Union Collieries Co. v. Commissioner

3 B.T.A. 540 · United States Board of Tax Appeals · Feb 3, 1926

Union Collieries Co. v. Commissioner Docket No. 1612. … This Board must apply the statute directly to the facts and may not insert into the statute a classification which is not there expressly or by clear implication.

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.

Baumgartner v. Commissioner

17 B.T.A. 289 · United States Board of Tax Appeals · Sep 18, 1929

ALOIS FRANK BAUMGARTNER ET AL., EXECUTORS, ESTATE OF FRANK ALOIS BAUMGARTNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Baumgartner v. Commissioner Docket No. 22272. … United States Board of Tax Appeals 17 B.T.A. 289 ; 1929 BTA LEXIS 2317 ; September 18, 1929 , Promulgated *2317 The interest of a surviving wife in community property of her deceased husband and herself, both residents of

Siegel v. Commissioner

4 B.T.A. 186 · United States Board of Tax Appeals · Jun 23, 1926

Siegel v. Commissioner Docket No. 5255. 1 United States Board of Tax Appeals 4 B.T.A. 186 ; 1926 BTA LEXIS 2345 ; June 23, 1926 , Decided Submitted December 23, 1925 . *2345 1. … People's National Bank v. Board, 103 Pac. 682 ; Collinsville National Bank v. Esau, 74 Okla. 45 ; 176 Pac. 514 .

Umpqua Timber Co. v. Commissioner

27 B.T.A. 135 · United States Board of Tax Appeals · Nov 25, 1932

UMPQUA TIMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Umpqua Timber Co. v. Commissioner Docket No. 38826. … Reviewed by the Board. Decision will be entered for the respondent.

Bankline Oil Co. v. Commissioner

33 B.T.A. 910 · United States Board of Tax Appeals · Jan 16, 1936

Burnet v. Coronado Oil & Gas Co., supra. … Commissioner, 66 Fed. (2d) 886, reversing the Board at 25 B. T.

A--C Inv. Asso. v. Commissioner

24 B.T.A. 582 · United States Board of Tax Appeals · Nov 4, 1931

See United States v. Cambridge Loan & Building Co., 278 U. S. 255 . In the case of National Bank of Redemption v. Boston, 125 U. … Reviewed by the Board. Judgment will be entered for the respondent.