Case law

Arrowhead Mills, Inc. v. Commissioner

5 B.T.A. 382 · United States Board of Tax Appeals · Nov 9, 1926

Arrowhead Mills, Inc. v. Commissioner Docket No. 3214. … On March 13, 1916, a resolution was passed by the Board of Public Works of the City of Fulton granting permission to Nelson T.

Phoenix Seed & Feed Co. v. Commissioner

2 B.T.A. 909 · United States Board of Tax Appeals · Oct 19, 1925

Phoenix Seed & Feed Co. v. Commissioner Docket No. 1955. … United States Board of Tax Appeals 2 B.T.A. 909 ; 1925 BTA LEXIS 2224 ; October 19, 1925 , Decided Submitted July 15, 1925 . *2224 Method of determining excess-profits tax for 1917. Lawrence H.

Houston Lighting & Power Co. v. Commissioner

34 B.T.A. 745 · United States Board of Tax Appeals · Jul 3, 1936

Storm v. United States, 94 U. S. 76 ; Chicago, etc. R. Co. v. United States, 218 Fed. 288 ; aff'd., 244 U. S. 351 . … Reviewed by the Board. Judgment will be entered for the respondent.

Harris v. Commissioner

2 B.T.A. 156 · United States Board of Tax Appeals · Jun 25, 1925

Harris v. Commissioner Docket No. 1538. … United States Board of Tax Appeals 2 B.T.A. 156 ; 1925 BTA LEXIS 2511 ; June 25, 1925 , Decided Submitted June 1, 1925 . *2511 The value, in excess of original cost, of the producing rights of plays acquired in 1918 and 1919

Nelms v. Commissioner

5 B.T.A. 845 · United States Board of Tax Appeals · Dec 17, 1926

NELMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Nelms v. Commissioner Docket No. 6419. … United States Board of Tax Appeals 5 B.T.A. 845 ; 1926 BTA LEXIS 2756 ; December 17, 1926 , Promulgated *2756 The evidence is insufficient to show that the Commissioner's determination of the value of stock acquired by gift

Brauer v. Commissioner

6 B.T.A. 579 · United States Board of Tax Appeals · Mar 22, 1927

It is immaterial as to what action the Commissioner took as regards the Schick-Johnson Co., for that determination by the Commissioner is not before the Board in this proceeding and that corporation and this petitioner are … In the case of Hayner v. United States, 62 Ct. Cls. 189, the court said in its opinion: It is admitted that the plaintiff received as salary .$13,195.79 and returned it as such for taxation.

Maxwell Bros. Grocery Co. v. Commissioner

2 B.T.A. 980 · United States Board of Tax Appeals · Oct 26, 1925

Grocery Co. v. Commissioner Docket No. 2953. United States Board of Tax Appeals 2 B.T.A. 980 ; 1925 BTA LEXIS 2195 ; October 26, 1925 , Decided Submitted July 11, 1925 . *2195 B. G.

Avidan v. Commissioner

38 B.T.A. 951 · United States Board of Tax Appeals · Oct 20, 1938

Helvering v. Gerhardt, 304 U. … Reviewed by the Board. Decision will be entered wider Rule 50. Opper concurs only in the result.

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.

Heiss v. Commissioner

36 B.T.A. 833 · United States Board of Tax Appeals · Nov 5, 1937

A. 1252; United States v. White Dental Manufacturing Co., 274 U. S. 398 . The evidence shows the stock was not worthless in 1931. … Reviewed by the Board. Decision will be entered under Rule 50.

W. A. Sheaffer Pen Co. v. Commissioner

27 B.T.A. 1056 · United States Board of Tax Appeals · Apr 3, 1933

Essex Coal Co. v. Commissioner, 39 Fed. (2d) 892; Popular Priced Tailoring Co. v. Commissioner, 33 Fed. (2d) 464. In Sheffield Dentifrice Co., 13 B. T. … Reviewed by the Board. Decision will Toe entered for the petitioner.

Electro Magnetic Tool Co. v. Commissioner

7 B.T.A. 290 · United States Board of Tax Appeals · Jun 14, 1927

ELECTRO MAGNETIC TOOL CO., PETITIONER, v. COMMISSIONER OR INTERNAL REVENUE, RESPONDENT. Electro Magnetic Tool Co. v. Commissioner Docket No. 7096. … Of the $50,000 capital stock of the said corporation, $24,000 was subscribed for by Rowe's associates, who agreed to pay the corporation $100 per share, as and when called for by the Board of Directors.

Arundel-Brooks Concrete Corp. v. Commissioner

45 B.T.A. 178 · United States Board of Tax Appeals · Sep 25, 1941

ARUNDEL-BROOKS CONCRETE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Arundel-Brooks Concrete Corp. v. Commissioner Docket No. 101026. … A resolution adopted at the meeting of the board of directors on the same day authorized the expenditure.

Field v. Commissioner

26 B.T.A. 116 · United States Board of Tax Appeals · May 18, 1932

In support of his contention the petitioner cites numerous decisions of the Board and of the courts in which losses sustained on farm operations have been held legal deductions from gross income. Plant v. … Reviewed by the Board. Judgment will be entered under Bule 50.

Hancock Knitting Mills v. Commissioner

15 B.T.A. 592 · United States Board of Tax Appeals · Feb 25, 1929

HANCOCK KNITTING MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hancock Knitting Mills v. Commissioner Docket No. 16520. … United States Board of Tax Appeals 15 B.T.A. 592 ; 1929 BTA LEXIS 2829 ; February 25, 1929 , Promulgated *2829 The record fails to establish error in the Commissioner's determination of invested capital other than in the

Dauchy v. Commissioner

23 B.T.A. 528 · United States Board of Tax Appeals · Jun 2, 1931

This case, upon its facts, is clearly controlled by the several decisions of this Board and of the courts bearing upon the issue here raised. . See Edward 8. Jones, 6 B. T. A. 1048; Workman v. … A. 196; Edwards v. Keith, 231 Fed. 110 ; certiorari denied, 243 U. S. 638 ; Woods v. Lewellyn, 252 Fed. 106 ; Jackson v. Smietanka, 272 Fed. 970 . Reviewed by the Board. Decision will be entered for the respondent.

Baltimore & O. R. Co. v. Commissioner

30 B.T.A. 194 · United States Board of Tax Appeals · Mar 28, 1934

Brown & Sons Lumber Co., 26 B.T.A. 1192 . Cf. Bonwit Teller & Co. v. Commissioner, 53 Fed. (2d) 381. … Magee v. United States, 282 U.S. 432 ; Alice H. Moran v. Commissioner, 67 Fed. (2d) 601; affirming 26 B.T.A. 1154 ; Alpin J. Cameron, 8 B.T.A. 120 ; Graves, Cox & Co., 27 B.T.A. 546 . See B. H. Stearns Co. v.

Rigsby v. Commissioner

6 B.T.A. 194 · United States Board of Tax Appeals · Feb 18, 1927

This question has been before the Board in several cases and we have consistently held that in such cases the stockholder realized taxable gain to the extent that the value of the property receded in liquidation exceeded … Co. v. Irwin, 249 Fed. 726 ; 1 Am. Fed. Tax Rep. 945. It was there held thaf dividends paid by the lessee to the lessor’s stockholders as rent for the lessor’s property must be treated as income to the lessor.

De Velin v. Commissioner

22 B.T.A. 1400 · United States Board of Tax Appeals · Apr 30, 1931

In Von Baumback v. Sargent Land Co., 242 U. … While the judgments and decrees of courts of competent jurisdiction import absolute verity with respect to the ownership of property and in that respect are binding on Federal courts and on this Board (Simmons v.

Colonial Trust Co. v. Commissioner

19 B.T.A. 174 · United States Board of Tax Appeals · Feb 28, 1930

Such action is contrary to the decisions of the courts in New York Trust Co. v. Eisner, 256 U. S. 345 ; Union and New Raven Trust Co. v. Eaton, 20 Fed. (2d) *180 419; Clark v. … United States, 27 Fed. (2d) 887, and to the decisions of the Board in Howard K. Walter et al., Executors, 2 B. T. A. 453, and John A. Hadden, Jr., et al., Executors, 10 B. T. A. 741.