Case law

Van Camp Packing Co. v. Commissioner

26 B.T.A. 256 · United States Board of Tax Appeals · Jun 6, 1932

A. 803, this Board held that the sale by a corporate taxpayer of its own capital stock constituted a capital transaction and that no deductible loss resulted therefrom. … A. 1193; Commissioner v. Ben Ginsburg Co., 54 Fed. (2d) 238; Woolford Realty Co. v. Rose, 53 Fed. (2d) 821; and First National Bank of Chicago v. United States, 283 U. S. 142 .

A. R. Glancy, Inc. v. Commissioner

31 B.T.A. 236 · United States Board of Tax Appeals · Oct 3, 1934

GLANCY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. R. Glancy, Inc. v. Commissioner Docket No. 62062. … Reviewed by the Board. Decision will be entered for the petitioner.

Hyde v. Commissioner

42 B.T.A. 738 · United States Board of Tax Appeals · Sep 25, 1940

HYDE, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hyde v. Commissioner Docket No. 95182. … Archibald was not at that time a member of the board of directors of this company.

Mitchell v. Commissioner

45 B.T.A. 300 · United States Board of Tax Appeals · Oct 8, 1941

MITCHELL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mitchell v. Commissioner Docket No. 102736. … United States v. Phellis, 257 U.S. 156 ; Weiss v. Stearn, 265 U.S. 242 ; Koshland v. Helvering, 298 U.S. 441 ; Helvering v. Gowran, 302 U.S. 238 .

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 .

Ohio Farmers Indem. Co. v. Commissioner

36 B.T.A. 1152 · United States Board of Tax Appeals · Dec 15, 1937

Union Insurance Co. v. Hoge, 62 U. S. 35, 65 ; State v. Manufacturer's Mutual Fire Insurance Co., 91 Mo. 311, 318 . … Buck v. Ross, 240 N. W. 858, 859 ; Davis v. Oshkosh Upholstery Co., 82 Wis. 488 ; 52 N. W. 771 . Given v. Rettew, 162 Pa. St. 638; 29 Atl. 702 ; Spruance v.

Wheatley v. Commissioner

8 B.T.A. 1246 · United States Board of Tax Appeals · Nov 5, 1927

Reviewed by the Board. Judgment will he entered on 15 days' notice, v/nder Rule 50.

Mississippi Valley Trust Co. v. Commissioner

28 B.T.A. 387 · United States Board of Tax Appeals · Jun 15, 1933

Leech: At the outset petitioners assert this Board is concluded in its interpretation of decedent’s will by the judgment of the probate court of St. Louis, where it was probated. We do not agree. … Reviewed by the Board. Judgment will be entered under Rule 50. [Revenue Act 1926.] Sec. 303.

New McDermott, Inc. v. Commissioner

44 B.T.A. 1035 · United States Board of Tax Appeals · Jul 17, 1941

Colston v. Burnet, 59 Fed. (2d) 867; certiorari denied, 287 U. S. 640 ; Helen B. Sulzberger, 33 B. T. A. 1093; Morris Plan Co. of Binghamton, 26 B. T. A. 772. … Reviewed by the Board. Decision will he entered imder Bule 50.

Burnside Steel Co. v. Commissioner

3 B.T.A. 20 · United States Board of Tax Appeals · Nov 12, 1925

Burnside Steel Co. v. Commissioner Docket No. 3292. … The depreciated cost of the portion of the building so demolished was held by this Board to be a proper deduction from the taxpayer's gross income for the year in which the demolition occurred.

Pardee v. Commissioner

23 B.T.A. 846 · United States Board of Tax Appeals · Jun 23, 1931

FRANK PARDEE, ARIO PARDEE, AND GIRARD TRUST COMPANY, TRUSTEES, UNDER THE WILL OF CALVIN PARDEE, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pardee v. Commissioner Docket No. 44362. … Reviewed by the Board. Decision will be entered redetermining the deficiencies in the amounts stipulated.

Smith Ins. Service, Inc. v. Commissioner

9 B.T.A. 284 · United States Board of Tax Appeals · Nov 23, 1927

SMITH INSURANCE SERVICE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Smith Ins. Service, Inc. v. Commissioner Docket No. 10901. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Winder Nat'l Bank v. Commissioner

16 B.T.A. 12 · United States Board of Tax Appeals · Apr 15, 1929

WINDER NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Winder Nat'l Bank v. Commissioner Docket No. 25199. … Reviewed by the Board. Judgment will be entered for the respondent.

Lehigh Structural Steel Co. v. Commissioner

44 B.T.A. 422 · United States Board of Tax Appeals · May 6, 1941

LEHIGH STRUCTURAL STEEL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lehigh Structural Steel Co. v. Commissioner Docket No. 102565. … United States Board of Tax Appeals 44 B.T.A. 422 ; 1941 BTA LEXIS 1337 ; May 6, 1941 , Promulgated *1337 Petitioner's amended charter provided for sinking fund for retirement of preferred stock, whereby percentage of net

Duncan v. Commissioner

17 B.T.A. 1088 · United States Board of Tax Appeals · Oct 25, 1929

DUNCAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Duncan v. Commissioner Docket No. 24653. … In disallowing the claim that his *1091 expenses while away from home were deductible as business expenses under the 1921 Revenue Act, this Board said: In the opinion of the Board, traveling and living expenses are deductible

Brittingham v. Commissioner

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

The court cites United States v. Robbins, 269 U. … Reviewed by the Board. Judgment will be entered for the petitioners.

Moorhead v. Commissioner

22 B.T.A. 858 · United States Board of Tax Appeals · Mar 20, 1931

Section 602 of the Revenue Act of 1928 provides that in proceedings before the Board the burden of proof shall be upon the Commissioner to show that a petitioner is liable as a transferee of property of a taxpayer, but not … the transferor, and we have been sustained in so holding by the United States Circuit Court of Appeals for the Second Circuit in a per curiam decision handed down on January 5, 1931, in Commissioner of Internal Revenue v.

Woodruff Holding Corp. v. Commissioner

9 B.T.A. 1109 · United States Board of Tax Appeals · Jan 9, 1928

WOODRUFF HOLDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Woodruff Holding Corp. v. Commissioner Docket No. 10930. … United States Board of Tax Appeals 9 B.T.A. 1109 ; 1928 BTA LEXIS 4294 ; January 9, 1928 , Promulgated *4294 The petitioner and the Woodruff Hotel Co. were not affiliated during the taxable year. Richard E.

Phipps v. Commissioner

34 B.T.A. 641 · United States Board of Tax Appeals · Jun 2, 1936

Knowlton v. Moore, 178 U. S. 41 ; New York Trust Co. v. Eisner, 256 U. S. 345 ; Bromley v. McCaughn, 280 U. S. 124 . Consequent on the reasoning of Knowlton v. Moore, supra, is the holding in Plummer v. Coler, 178 U. … Reviewed by the Board. Decision will be entered for the respondent.

Myers, Long & Co. v. Commissioner

14 B.T.A. 460 · United States Board of Tax Appeals · Nov 27, 1928

In the case of Burk-Waggoner Oil Assn. v. Hopkins, 269 U. … Beviewed by the Board. Judgment will be entered for the petitioner.