Case law

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.

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.

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

Chandler v. Commissioner

32 B.T.A. 720 · United States Board of Tax Appeals · Jun 7, 1935

MARIAN OTIS CHANDLER, PETITIONER, ET AL., 1 v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chandler v. Commissioner Docket Nos. 67468-67476. … We need not inquire whether taxpayers received income in 1930 as a result of the exchange. *915 Reviewed by the Board. Decision will be entered under Rule 50. Footnotes 1.

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.

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.

Krull v. Commissioner

10 B.T.A. 1096 · United States Board of Tax Appeals · Feb 29, 1928

Secs. 159, 160, Civil Code; Wren v. Wren (Calif.), 34 Pac. 775 ; Kaltschmidt v. Weber, 79 Pac. 272 ; Smith v. Smith, 191 Pac. 60 ; Blair v. Roth, 22 Fed. (2d) 932. … Reviewed by the Board. Judgment will be entered on 16 days'1 notice, under Rule 60.

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.

Crown Potteries Co. v. Commissioner

12 B.T.A. 1412 · United States Board of Tax Appeals · Jul 20, 1928

CROWN POTTERIES CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Crown Potteries Co. v. Commissioner Docket No. 10043. … Reviewed by the Board. Judgment will be entered under Rule 50.

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.

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.

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.

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.

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.

Farnsworth Pinney Co. v. Commissioner

10 B.T.A. 1008 · United States Board of Tax Appeals · Feb 24, 1928

Tlie petitioner points to the purpose of the invested capital provisions as expressed by the Supreme Court in La Belle Iron Works v. United States, 256 U. … As has been pointed out a number of times by the courts and by this Board, invested capital under the excess profits tax statutes is a statutory definition which must be strictly followed to express the will of Congress.

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.

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.

New England Trust Co. v. Commissioner

13 B.T.A. 380 · United States Board of Tax Appeals · Sep 13, 1928

SLACK AND IN ITS CAPACITY AS ADM., EXECUTOR, AND TRUSTEE OF ITS SEVERAL ESTATES AND TRUSTS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. … New England Trust Co. v. Commissioner Docket Nos. 12199, 24487. United States Board of Tax Appeals 13 B.T.A. 380 ; 1928 BTA LEXIS 3263 ; September 13, 1928 , Promulgated *3263 1.

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.

Wausau Canning Co. v. Commissioner

14 B.T.A. 765 · United States Board of Tax Appeals · Dec 17, 1928

WAUSAU CANNING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wausau Canning Co. v. Commissioner Docket No. 13966. … United States Board of Tax Appeals 14 B.T.A. 765 ; 1928 BTA LEXIS 2919 ; December 17, 1928 , Promulgated *2919 Petitioner intending to take its inventory on the basis of cost or market, whichever was lower, erroneously inventoried