Case law

Frankle & Tilton, Inc. v. Commissioner

1 B.T.A. 510 · United States Board of Tax Appeals · Jan 31, 1925

Frankle & Tilton, Inc. v. Commissioner Docket No. 307. … Brown Renfrew 1 None. Harris W. Spaulding 399 6,478.87 Total 500 8,128.87 *511 (3) John H. Tilton and Harris W.

Robinson v. Commissioner

19 B.T.A. 751 · United States Board of Tax Appeals · Apr 28, 1930

Griffin v. Schlenk, 139 Ky. 523 ; Payne v. McClure Lodge, 115 S. W. 763 ; Day v. Amburgey, 147 Ky. 123 ; Middleton v. Beasley, 186 Ky. 252 ; Doom v. Brown, 147 Ky. 469; Wilderman v. Crawford, 142 Ky. 303 . … Reviewed by the Board. Decision will he entered for the fetitioner, wider Rule 50.

Johnston v. Commissioner

33 B.T.A. 551 · United States Board of Tax Appeals · Nov 26, 1935

Johnston v. Commissioner Docket No. 79029. … Brown, dated February 2, 1925, for $100,000 each, payable, respectively, on February 2, 1934, February 2, 1935, and February 2, 1936. 3.

Kalb v. Commissioner

15 B.T.A. 886 · United States Board of Tax Appeals · Mar 15, 1929

LOUIS KALB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kalb v. Commissioner Docket No. 19422. … Benner v. Mauer, 133 Wis. 325 ; 113 N.W. 663 ; Greeney v. Greeney, 145 Wis. 621 ; 145 N.W. 201 .

Hill v. Commissioner

27 B.T.A. 73 · United States Board of Tax Appeals · Nov 16, 1932

It leaves to the Commissioner, in the first instance, and to this Board and the courts to determine what circumstances surrounding the cancellation or redemption of stock shall constitute “ such time ” and “ such manner ” … Brown, Executrix, 26 B. T. A. 901; Harry A. Koch,, 26 B. T. A. 1025; Alfred A. Lawn, 26 B. T. A. 764; Robert R. Meyer, 27 B. T. A. 44.

Darling v. Commissioner

34 B.T.A. 1062 · United States Board of Tax Appeals · Oct 7, 1936

Burnet v. Jones, 50 Fed. (2d) 14; Roberts v. Commissioner, 44 Fed. (2d) 168; A. Ten Eyck Brown, 19 B. T. A. 568; aff'd., 55 Fed. (2d) 1076; H. A. Underwood, 20 B. T. A. 1117; aff'd., 56 Fed. (2d) 67. … Reviewed by the Board. Decision will he entered v/nder Bule 50.

Dickey v. Commissioner

14 B.T.A. 1295 · United States Board of Tax Appeals · Jan 15, 1929

Browne, 8 B. T. A. 826; Louis Cohen. 5 B. T. A. 171; Fred W. Warner, 5 B. T. A. 963; Mitchel v. Bowers (C. C. A.), 15 Fed. (2d) 287; certiorari denied, 273 U. … News Publishing Co. v. Blair, 29 Fed. (2d) 955.

Armistead v. Commissioner

42 B.T.A. 1430 · United States Board of Tax Appeals · Nov 29, 1940

A. 438; affirmed per curiam, Roberts v. Commis sioner, 44 Fed. (2d) 168; Ewart v. Commissioner, 98 Fed. (2d) 649, affirming Howard Ewart, 35 B. T. A. 692; Commissioner v. Emer son, 98 Fed. (2d) 650, reversing Sigurd A. … Railroad Co. v. Hanning, 15 Wall. 649, 657 ; Singer Manufacturing Co. v. Rahn, 132 U. S. 518 ; Casement v. Brown, 148 U. S. 615 ; and Chicago, Rock Island & Pacific Railway Co. v. Bond, 240 U. S. 449 .

Moore v. Commissioner

5 B.T.A. 255 · United States Board of Tax Appeals · Oct 29, 1926

BROWNING COLEMAN MOORE, EXECUTRIX, ESTATE OF BETTY W. COLEMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Moore v. Commissioner Docket No. 5221. … United States Board of Tax Appeals 5 B.T.A. 255 ; 1926 BTA LEXIS 2901 ; October 29, 1926 , Decided *2901 1.

Noble v. Commissioner

12 B.T.A. 1419 · United States Board of Tax Appeals · Jul 20, 1928

In Beal v. … Co. v. Massachusetts, 10 Wall. 566 , 19 L. Ed. 1029 ; Hibbs v. Brown, 190 N. Y. 167 , 82 N.

Citizens State Bank v. Commissioner

46 B.T.A. 964 · United States Board of Tax Appeals · Apr 14, 1942

Brown, 18 B. T. A. 859, 867. Recoveries on bad debts, other losses, taxes, interest, and expenses deducted in an income tax return are “assumed” to be includable in income for tax purposes until the contrary is shown. … I have not overlooked Philadelphia National Bank v. Rothensies, 43 Fed. Supp. 923 (U. S. Dist. Ct., E. Dist. Penn.) which appears not to accord with this view.

J. K. Rishel Furniture Co. v. Commissioner

9 B.T.A. 287 · United States Board of Tax Appeals · Nov 25, 1927

RISHEL FURNITURE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. K. Rishel Furniture Co. v. Commissioner Docket No. 11113. … Reviewed by the Board. Judgment will be entered for the respondent.

Flach v. Commissioner

13 B.T.A. 383 · United States Board of Tax Appeals · Sep 14, 1928

FLACH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Flach v. Commissioner Docket No. 12809. … Reviewed by the Board. Judgment will be entered for the petitioner.

Lykes Bros. S.S. Co. v. Commissioner

42 B.T.A. 1395 · United States Board of Tax Appeals · Nov 29, 1940

-RIPLEY STEAMSHIP CO., INC.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lykes Bros. S.S. Co. v. Commissioner Docket No. 96637. … BROWN On March 20, 1933, the Shipping Board made an amendatory agreement with the petitioner by which the requirement of a $300,000 bond in the original agreement was eliminated and the requirement that the Postmaster General

Dunning v. Commissioner

41 B.T.A. 1101 · United States Board of Tax Appeals · May 10, 1940

DUNNING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dunning v. Commissioner Docket No. 92629. … Discussing Countness of Sutherland v. Northmore, ↩ 1 Dick. 56, Sugden says (Vol. 1, 3d Amer.

Wood v. Commissioner

40 B.T.A. 905 · United States Board of Tax Appeals · Nov 14, 1939

Wood v. Commissioner Docket No. 92489. United States Board of Tax Appeals 40 B.T.A. 905 ; 1939 BTA LEXIS 785 ; November 14, 1939 , Promulgated *785 1. … This restriction prevents the power reserved from being as absolute as that considered in Burnet v.

Norman B. Livermore & Co. v. Commissioner

11 B.T.A. 428 · United States Board of Tax Appeals · Apr 6, 1928

The same rule is announced in Barroilhet v. Anspacher, 68 Cal. 116 ; 8 Pac. 804 ; Brown v. Spencer, 163 Cal. 589 ; 126 Pac. 493 ; Pavlovich v. Pavlovich, 22 Cal. App. 500 ; 135 Pac. 303 ; Lezinsky v. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Rowell v. Commissioner

12 B.T.A. 1197 · United States Board of Tax Appeals · Jul 6, 1928

ROWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rowell v. Commissioner Docket No. 13648. United States Board of Tax Appeals 12 B.T.A. 1197 ; 1928 BTA LEXIS 3391 ; July 6, 1928 , Promulgated *3391 1. … Brown & Boles at one time kept a garage in Stamford and the debt was collectible, but they have not been in Stamford since 1917.

Alling & Cory Co. v. Commissioner

7 B.T.A. 574 · United States Board of Tax Appeals · Jun 28, 1927

ALLING & CORY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Alling & Cory Co. v. Commissioner Docket No. 6606. … These "Silent Salesmen" are in reality new, complete sets of paper samples arranged in loose-leaf binders, bound in Brown Library Buckram and furnished in a substantial oak cabinet.

Campbell v. Commissioner

39 B.T.A. 916 · United States Board of Tax Appeals · May 19, 1939

CAMPBELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Campbell v. Commissioner Docket No. 84639. … Brown, Esq., for the petitioner. W. H. Schwatka, Esq., and E. L. Updike, Esq., for the respondent. MURDOCK *917 OPINION.