Case law

Pittsburgh Supply Co. v. Commissioner

14 B.T.A. 620 · United States Board of Tax Appeals · Dec 7, 1928

PITTSBURGH SUPPLY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pittsburgh Supply Co. v. Commissioner Docket No. 18864. … Reviewed by the Board. Judgment will be entered under Rule 62(c).

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 .

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.

Steele v. Commissioner

2 B.T.A. 164 · United States Board of Tax Appeals · Jun 25, 1925

Steele v. Commissioner Docket No. 1512. United States Board of Tax Appeals 2 B.T.A. 164 ; 1925 BTA LEXIS 2515 ; June 25, 1925 , Decided Submitted April 29, 1925 . *2515 Thomas E. Finley, Esq., for the taxpayer. … From the oral and documentary evidence the Board makes the following FINDINGS OF FACT. The taxpayer is an individual living in Pittsburgh, Pa.

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.

Louis W. Gunby, Inc. v. Commissioner

41 B.T.A. 884 · United States Board of Tax Appeals · Apr 18, 1940

Burnet v. Commonwealth Improvement Co., 287 U. S. 415 ; Higgins v. Smith, 308 U. S. 473 . … Reviewed by the Board. Decision will loe entered for the respondent.

Inland Products Co. v. Commissioner

10 B.T.A. 235 · United States Board of Tax Appeals · Jan 26, 1928

INLAND PRODUCTS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Inland Products Co. v. Commissioner Docket No. 6330. … All facts are stipulated by the parties and only the question of law is submitted to the Board. *236 FINDINGS OF FACT. The petitioner is a Washington corporation, with its principal office at Spokane.

Western Maryland Railway Co. v. Commissioner

12 B.T.A. 889 · United States Board of Tax Appeals · Jun 27, 1928

In State v. … See Commissioner of Internal Revenue v.

Kishner v. Commissioner

42 B.T.A. 456 · United States Board of Tax Appeals · Jul 31, 1940

KISHNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kishner v. Commissioner Docket No. 93434. … She did not contribute to the support of her parents or for maintenance of the household, nor did she pay for room or board.

Hub Dress Mfg. Co. v. Commissioner

1 B.T.A. 197 · United States Board of Tax Appeals · Dec 18, 1924

Co. v. Commissioner Docket No. 283. … The tax should be recomputed on the basis of this opinion, and final decision of the Board will be settled on consent or on seven days' notice. OPINION.

Henry v. Commissioner

13 B.T.A. 279 · United States Board of Tax Appeals · Aug 28, 1928

See the Acts referred to; *285 Goodrich v. Edwards, 255 U. S. 527 ; Walsh v. Brewster, 255 U. S. 536 ; United States v. Flannery, 268 U. S. 98 ; McCaughn v. Ludington, 268 U. S. 106 ; Anniston City Land Co., 2 B. T. … He admits that the decisions of this Board have been adverse to his contention, but calls our attention to the case of Woodworth v. Kales, 26 Fed. (2d) 178.

Realty Assoc. v. Commissioner

17 B.T.A. 1173 · United States Board of Tax Appeals · Oct 31, 1929

Cited in Hecht v. Malley, 265 U. S. 144 ; Albert M. Briggs, 7 B. T. A. 409; Philadelphia & Reading Relief Association, 4 B. T. A. 713. … Reviewed by the Board. Decision of no deficiency will he entered. Smith and Muedock concur in the result.

Isbell-Porter Co. v. Commissioner

12 B.T.A. 621 · United States Board of Tax Appeals · Jun 14, 1928

ISBELL-PORTER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Isbell-Porter Co. v. Commissioner Docket No. 7305. … Reviewed by the Board. Judgment will be entered for the respondent.

Cole v. Commissioner

19 B.T.A. 251 · United States Board of Tax Appeals · Mar 11, 1930

COLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cole v. Commissioner Docket No. 39404. … Reviewed by the Board. Judgment will be entered for the respondent.

Stieglitz, Treiber Co. v. Commissioner

1 B.T.A. 452 · United States Board of Tax Appeals · Jan 30, 1925

Stieglitz, Treiber Co. v. Commissioner Docket No. 653. … United States Board of Tax Appeals 1 B.T.A. 452 ; 1925 BTA LEXIS 2926 ; January 30, 1925 , decided Submitted January 14, 1925 . *2926 Taxpayer had in 1923, an open account with a debtor of $29,489.08.

C. C. Harris Oil Co. v. Commissioner

13 B.T.A. 937 · United States Board of Tax Appeals · Oct 11, 1928

HARRIS OIL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. C. Harris Oil Co. v. Commissioner Docket No. 8011. … Reviewed by the Board. Judgment will be entered under Rule 50.

Terre Haute House Co. v. Commissioner

17 B.T.A. 384 · United States Board of Tax Appeals · Sep 20, 1929

Duffy v. Central Railroad of New Jersey, 268 U. S. *386 55 ; Simmons & Hammond Manufacturing Co., 1 B. T. A. 803; Gladding Dry Goods Co., 2 B. T. A. 336; Louis C. Levy, 2 B. T. A. 361. … Reviewed by the Board. Judgment will be entered for the respondent.

Marshall & Spencer Co. v. Commissioner

7 B.T.A. 454 · United States Board of Tax Appeals · Jun 21, 1927

MARSHALL & SPENCER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Marshall & Spencer Co. v. Commissioner Docket No. 4574. … United States Board of Tax Appeals 7 B.T.A. 454 ; 1927 BTA LEXIS 3177 ; June 21, 1927 , Promulgated *3177 The salaries paid to its principal officers by the petitioner in 1921 held to be reasonable in amount and deductible

Knapp Bros. Co. v. Commissioner

13 B.T.A. 1300 · United States Board of Tax Appeals · Oct 30, 1928

KNAPP BROTHERS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Knapp Bros. Co. v. Commissioner Docket No. 19430. … United States Board of Tax Appeals 13 B.T.A. 1300 ; 1928 BTA LEXIS 3075 ; October 30, 1928 , Promulgated *3075 Deductions for salaries of corporate officers determined. Maynard Teall, Esq., and A. G.

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.