Case law

A. R. Swartz & Co. v. Commissioner

5 B.T.A. 264 · United States Board of Tax Appeals · Oct 29, 1926

Swartz & Co. v. Commissioner Docket No. 3688. … Swartz had been duly authorized at a meeting of the board of directors held prior to January 1, 1920. From the evidence, it appears that Mr.

Weis & Lesh Mfg. Co. v. Commissioner

13 B.T.A. 144 · United States Board of Tax Appeals · Jul 31, 1928

WEIS & LESH MANUFACTURING CO., MOTOR WHEEL CORPORATION, SUCCESSOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Weis & Lesh Mfg. Co. v. Commissioner Docket Nos. 7653, 9697. … United States Board of Tax Appeals 13 B.T.A. 144 ; 1928 BTA LEXIS 3302 ; July 31, 1928 , Promulgated *3302 Where the evidence shows no basis for a petition for a redetermination of a deficiency filed by one other than the

National City Bank v. Commissioner

21 B.T.A. 1080 · United States Board of Tax Appeals · Jan 8, 1931

NATIONAL CITY BANK OF NEW YORK, EXECUTOR, ESTATE OF ROBERT JILL, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. National City Bank v. Commissioner Docket No. 47671. … of Tax Appeals and any appeal by said estate from the decision of the Board."

C. A. Lawton Co. v. Commissioner

13 B.T.A. 8 · United States Board of Tax Appeals · Jul 23, 1928

LAWTON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. A. Lawton Co. v. Commissioner Docket No. 12863. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

Indiana Harbor Belt R.R. v. Commissioner

16 B.T.A. 279 · United States Board of Tax Appeals · Apr 30, 1929

INDIANA HARBOR BELT RAILROAD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Indiana Harbor Belt R.R. v. Commissioner Docket Nos. 21550, 37661. … United States Board of Tax Appeals 16 B.T.A. 279 ; 1929 BTA LEXIS 2604 ; April 30, 1929 , Promulgated *2604 1.

Turnure v. Commissioner

9 B.T.A. 871 · United States Board of Tax Appeals · Dec 27, 1927

A definition of charity used by counsel in the case of Vidal v. Girard, 2 How. 127 , and subsequently quoted with approval in many courts, including the Supreme Court (Ould v. Washington Hospital, 95 U. … Reviewed by the Board. Decision will be entered on 10 days' notice, wider Rule 50. SteRNhageN dissents.

Perkins v. Commissioner

12 B.T.A. 49 · United States Board of Tax Appeals · May 23, 1928

PERKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Perkins v. Commissioner Docket No. 10320. … United States Board of Tax Appeals 12 B.T.A. 49 ; 1928 BTA LEXIS 3605 ; May 23, 1928 , Promulgated *3605 Deductions may not be allowed upon an estimate of the amount expended, such estimate being based upon a computation

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.

Moorhead v. Commissioner

22 B.T.A. 858 · United States Board of Tax Appeals · Mar 20, 1931

Section 602 of the Revenue Act of 1928 provides that in proceedings before the Board the burden of proof shall be upon the Commissioner to show that a petitioner is liable as a transferee of property of a taxpayer, but not … the transferor, and we have been sustained in so holding by the United States Circuit Court of Appeals for the Second Circuit in a per curiam decision handed down on January 5, 1931, in Commissioner of Internal Revenue v.

Schumacher v. Commissioner

27 B.T.A. 895 · United States Board of Tax Appeals · Mar 7, 1933

SCHUMACHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Schumacher v. Commissioner Docket No. 43965. … Reviewed by the Board. Decision will be entered under Rule 50.

Thompson v. Commissioner

42 B.T.A. 121 · United States Board of Tax Appeals · Jun 18, 1940

Bothin Real Estate Co. v. Commissioner, 90 Fed. (2d) 91; King v. United States, 10 Fed. Supp. 206; affd., 79 Fed. (2d) 453; Commissioner v. Rosenbloom Finance Corporation, 66 Fed. (2d) 556; certiorari denied, 290 U. … Reviewed by the Board. Decision will be entered for the respondent.

Loeb v. Commissioner

40 B.T.A. 517 · United States Board of Tax Appeals · Sep 7, 1939

Burnet v. Wells, 289 U. S. 670 ; Jane B. Shiverick, supra. The statute assesses the tax according to what may be done under the trust. Kaplan v. Commissioner, 66 Fed. (2d) 401; Greenough v. … Corliss v. Bowers, 281 U. S. 376 ; Jane B. Shiverick, supra; Kaplan v. Commissioner, supra. Decision will ~be entered wnder Bule 50.

Rodeo-Vallejo Ferry Co. v. Commissioner

24 B.T.A. 936 · United States Board of Tax Appeals · Nov 25, 1931

THE RODEO-VALLEJO FERRY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rodeo-Vallejo Ferry Co. v. Commissioner Docket Nos. 36411, 48528. … Reviewed by the Board. Decision will be entered under Rule 50. MORRIS, STERNHAGEN, and MURDOCK dissent.

Haskell v. Commissioner

46 B.T.A. 164 · United States Board of Tax Appeals · Jan 27, 1942

HASKELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Haskell v. Commissioner Docket No. 103967. … United States Board of Tax Appeals 46 B.T.A. 164 ; 1942 BTA LEXIS 892 ; January 27, 1942 , Promulgated *892 A corporate distribution in liquidation was made to the petitioner in the taxable year.

St. Paul Table Co. v. Commissioner

2 B.T.A. 698 · United States Board of Tax Appeals · Sep 30, 1925

Paul Table Co. v. Commissioner Docket No. 2249. … From the pleadings and oral and documentary evidence submitted, the Board makes the following FINDINGS OF FACT. 1.

Ft. Worth Grain & Cotton Exchange v. Commissioner

27 B.T.A. 983 · United States Board of Tax Appeals · Mar 20, 1933

The single issue involved is whether the petitioner is exempt from Federal income taxation as a business league or board of trade within the meaning of sections 231 (7) and 103 (7), respectively, of the Eevenue Acts of 1926 … Northwestern Jobbers Credit Bureau v. Commissioner, supra, Houston Belt & Terminal Ry. Co. v. United States, 250 Fed. 1 ; Hutterische Bruder Gemeinde, 1 B. T. A. 1208. Petitioner relies on Crooks v.

California Sea Products Co. v. Commissioner

17 B.T.A. 1011 · United States Board of Tax Appeals · Oct 18, 1929

CALIFORNIA SEA PRODUCTS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. California Sea Products Co. v. Commissioner Docket No. 18905. … At a meeting of the board of directors on December 8, 1914, a letter from Captain F. K.

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.

Benjamin Franklin Life Assurance Co. v. Commissioner

46 B.T.A. 616 · United States Board of Tax Appeals · Mar 12, 1942

Commissioner v. National Grange Mutual Liability Co., supra. The line, as we set out at the outset, is one to be drawn between a creditor and a shareholder. This is made clear in Commissioner v. … The court denied it, citing its earlier decision — Commis sioner v. O. P. P. Holding Corporation, 76 Fed. (2d) 11; and Jewel Tea Co. v. United States, 90 Fed. (2d) 451; and distinguishing Commissioner v.