Case law

Altschul v. Commissioner

5 B.T.A. 53 · United States Board of Tax Appeals · Oct 13, 1926

Altschul v. Commissioner Docket No. 5407. United States Board of Tax Appeals 5 B.T.A. 53 ; 1926 BTA LEXIS 1987 ; October 13, 1926 , Decided *1987 Samuel P. Gurman, Esq., for the petitioner. W. S. Delaney, Esq., and W. … But this is of little or no help in determining the precise question before the Board. It appears that the petitioner carried his inventory at cost and continued to do so throughout the year.

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.

Iron City Electric Co. v. Commissioner

4 B.T.A. 1178 · United States Board of Tax Appeals · Sep 29, 1926

Iron City Electric Co. v. Commissioner Docket No. 6103. United States Board of Tax Appeals 4 B.T.A. 1178 ; 1926 BTA LEXIS 2043 ; September 29, 1926 , Decided *2043 Walter W. McVoy, Esq., for the petitioner. Percy S. … The petition assigns two other errors, one of which was waived and the other of which is governed by the decision of this Board in the . FINDINGS OF FACT.

Wenzel v. Commissioner

1 B.T.A. 507 · United States Board of Tax Appeals · Jan 31, 1925

Wenzel v. Commissioner Docket No. 548. United States Board of Tax Appeals 1 B.T.A. 507 ; 1925 BTA LEXIS 2898 ; January 31, 1925 , decided Submitted January 22, 1925 , *2898 William J. Murray, C.P.A., for the taxpayer. … From the oral testimony and the exhibits, the Board makes the following FINDINGS OF FACT.

Smith v. Commissioner

18 B.T.A. 289 · United States Board of Tax Appeals · Nov 19, 1929

WILBURN SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Smith v. Commissioner Docket No. 26113. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

John A. Dunn Co. v. Commissioner

8 B.T.A. 955 · United States Board of Tax Appeals · Oct 24, 1927

DUNN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. John A. Dunn Co. v. Commissioner Docket No. 7020. … For the fiscal year 1920 the petitioner by its board of directors at a meeting held on August 22, 1919, voted the above three officers salaries of $20,000 each.

Los Angeles Cemetery Asso. v. Commissioner

2 B.T.A. 495 · United States Board of Tax Appeals · Sep 8, 1925

Los Angeles Cemetery Asso. v. Commissioner Docket No. 293. … United States Board of Tax Appeals 2 B.T.A. 495 ; 1925 BTA LEXIS 2360 ; September 8, 1925 , Decided Submitted July 20, 1925 . *2360 Moneys received by a cemetery association and held by it in trust for the perpetual care

Huron Bldg. Co. v. Commissioner

15 B.T.A. 1107 · United States Board of Tax Appeals · Mar 26, 1929

HURON BUILDING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THOMAS H. TRACY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Huron Bldg. Co. v. Commissioner Docket Nos. 18127, 15152. … The findings of the Board in the appeal of the latter case will result in a basis for determining the tax liability of the petitioner in the former case.

Turl Iron & Car Co. v. Commissioner

9 B.T.A. 740 · United States Board of Tax Appeals · Dec 21, 1927

TURL IRON & CAR CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Turl Iron & Car Co. v. Commissioner Docket No. 9255. … The amount of $12,468.83 claimed as a deduction as an addition to its reserve for bad debts is in the opinion of the Board reasonable and should be allowed. Reviewed by the Board.

Astor v. Commissioner

31 B.T.A. 1009 · United States Board of Tax Appeals · Jan 9, 1935

WALDORF ASTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Astor v. Commissioner Docket No. 64269. … Two issues are presented for decision by the Board. The facts have been stipulated.

National Cash Register Co. v. Evatt

42 Ohio Law. Abs. 545 · United States Board of Tax Appeals · Nov 8, 1944

America Manufacturing Company v St Louis, 250 U. S. 459 , 63 L. Ed. 1084 ; Aluminum Company of America v Evatt, 140 Oh St 385, 45 N. E. (2) 118. … BOARD OF TAX APPEALS.

Young Iron Works v. Commissioner

21 B.T.A. 1238 · United States Board of Tax Appeals · Jan 19, 1931

Doyle v. Mitchell, 247 U. S. 179 ; Douglas v. Edwards, 298 Fed. 229 ; In re Sheinman, 14 Fed. (2d) 323; Huning Mercantile Co., 1 B. T. A. 130. … Reviewed by the Board. Decision mil be entered wnder Rule 50.

Little v. Commissioner

20 B.T.A. 1042 · United States Board of Tax Appeals · Sep 29, 1930

LITTLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Little v. Commissioner Docket No. 26035. … Little 10,000 Hoke V. Smith 2,000 Hoke V. Smith 2,000 C. A. Hatcher 5,000 J. Gregory Johnson 19,000 C. D. Little 10,000 Bills receivable 6,000 Total 50,000 Total 50,000 On November 21, 1923, a Mr.

Kelley v. Commissioner

9 B.T.A. 832 · United States Board of Tax Appeals · Dec 23, 1927

KELLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kelley v. Commissioner Docket No. 6891. … United States Board of Tax Appeals 9 B.T.A. 832 ; 1927 BTA LEXIS 2501 ; December 23, 1927 , Promulgated *2501 Petitioner held not to be a partner in Kelley Brothers Coal Co. and not entitled to share in the income of that

National Concrete Co. v. Commissioner

3 B.T.A. 777 · United States Board of Tax Appeals · Feb 17, 1926

The divulging of the names is not sought by the Commissioner or the Board simply to gratify curiosity or to solve a mystery, but to properly authenticate the expenditures. … Co. v. United States, 254 U. S. 141, 143 , “Men must turn square corners when they deal with the Government.”

Bell,Rogers & Zemurray Bros. Co. v. Commissioner

4 B.T.A. 687 · United States Board of Tax Appeals · Aug 2, 1926

BELL-ROGERS & ZEMURRAY BROTHERS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bell,Rogers & Zemurray Bros. Co. v. Commissioner Docket No. 1220. … STERNHAGEN STERNHAGEN, dissenting: I dissent on the authority of the Board's decision in the Appeal of Anniston City Land Co., 2 B.T.A. 526 . GREEN, MORRIS, and MURDOCK concur in the dissent.

Byrd v. Commissioner

32 B.T.A. 568 · United States Board of Tax Appeals · May 7, 1935

North American Oil Consolidated v. Burnet, 286 U. S. 417 ; Burnet v. Sanford & Brooks Co., 282 U. S. 359 ; Lucas v. North Texas Co., 281 U. S. 11 ; Board v. Commissioner (C. C. … North American Oil Consolidated v. Burnet, Commissioner, 286 U. S. 417 * * *; Board v. Commissioner, 61 Fed. (2d) 73 * * *. Such also were the cases of Vang v. Lewellyn and Highland Milk Condensing Co. v.

Joseph S. Wells Asso. v. Commissioner

28 B.T.A. 271 · United States Board of Tax Appeals · Jun 6, 1933

The Board is not bound to accept at face value the testimony of expert witnesses, if such testimony is contrary to the best judgment of its members. Tracy v. Commissioner, 53 Fed. (2d) 575; Uncasville Mfg. Co. v. … Reviewed by the Board. Decision will he entered for the respondent.

Burnett v. Commissioner

31 B.T.A. 1092 · United States Board of Tax Appeals · Jan 18, 1935

He quotes from that .part of the decision in Metcalf & Eddy v. Mitchell, 269 U. … He also refers to Singer Manufacturing Co. v. Rahn, 132 U.