Case law

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

Juneau Dairies, Inc. v. Commissioner

44 B.T.A. 759 · United States Board of Tax Appeals · Jun 18, 1941

JUNEAU DAIRIES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Juneau Dairies, Inc. v. Commissioner Docket No. 102832. … United States Board of Tax Appeals 44 B.T.A. 759 ; 1941 BTA LEXIS 1280 ; June 18, 1941 , Promulgated *1280 Petitioner corporation entered into contracts with its four shareholders for the purchase of milk products from the

Quigley v. Commissioner

2 B.T.A. 159 · United States Board of Tax Appeals · Jun 25, 1925

Quigley v. Commissioner Docket No. 891. United States Board of Tax Appeals 2 B.T.A. 159 ; 1925 BTA LEXIS 2513 ; June 25, 1925 , Decided Submitted April 30, 1925 . *2513 1. … Upon the evidence in this appeal the Board is of the opinion that the taxpayer did not take over the business of the corporation as a liquidating trustee, but that *2519 he received the assets, assumed the liabilities, and

Marcher v. Commissioner

32 B.T.A. 76 · United States Board of Tax Appeals · Feb 19, 1935

The Circuit Court of Appeals for the Second Circuit, in deciding the case of Commissioner v. … Keviewed by the Board. Decision •will he entered, under Rule 50 at Docket No. €7808. Decision will he entered for the respondent at Docket No. 67800. Sec. 112 (i) (1).

B. T. Couch Glue Co. v. Commissioner

12 B.T.A. 1321 · United States Board of Tax Appeals · Jul 12, 1928

COUCH GLUE CO., BY THE CLARKSON GLUE CORPORATION, SUCCESSOR AND TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. B. T. Couch Glue Co. v. Commissioner Docket No. 16746. … United States Board of Tax Appeals 12 B.T.A. 1321 ; 1928 BTA LEXIS 3368 ; July 12, 1928 , Promulgated *3368 1.

Bates-Bowman Corp. v. Commissioner

16 B.T.A. 878 · United States Board of Tax Appeals · Jun 4, 1929

BATES-BOWMAN CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bates-Bowman Corp. v. Commissioner Docket No. 11357. … Reviewed by the Board. Further proceedings will be had under Rule 62(b).

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.

Dastague v. Commissioner

19 B.T.A. 1324 · United States Board of Tax Appeals · May 29, 1930

DASTAGUE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dastague v. Commissioner Docket No. 33974. … United States Board of Tax Appeals 19 B.T.A. 1324 ; 1930 BTA LEXIS 2240 ; May 29, 1930 , Promulgated *2240 1. The Board will not decide an issue not raised by the pleadings. 2. Petitioner's rental income determined.

Chaplin v. Commissioner

46 B.T.A. 385 · United States Board of Tax Appeals · Feb 24, 1942

Worth v. Turner, 182 S. W. 438 . Stock is frequently voted by persons having no beneficial ownership of it. Alger-Sullivan Lumber Co. v. Commissioner, 57 Fed. (2d) 3. … The deficiency shall be recomputed in accordance with the views herein expressed and Reviewed by the Board. Decision will be entered it/nder 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.

Caxton Printers, Ltd. v. Commissioner

27 B.T.A. 1110 · United States Board of Tax Appeals · Apr 6, 1933

THE CAXTON PRINTERS, LIMITED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Caxton Printers, Ltd. v. Commissioner Docket No. 62142. … The resolution adopted by the board of directors provides: Now, THEREFORE, BE IT RESOLVED By the Board of Directors of The Caxton Printers, Ltd.; That this Board of Directors does hereby create and provide a fund to be known

Spaulding Bakeries, Inc. v. Commissioner

42 B.T.A. 430 · United States Board of Tax Appeals · Jul 23, 1940

SPAULDING BAKERIES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Spaulding Bakeries, Inc. v. Commissioner Docket No. 96102. … The facts were stipulated and the Board adopts the stipulation as its findings of fact. The petitioner, a corporation, was organized under the laws of New York in 1926.

Hall v. Commissioner

36 B.T.A. 398 · United States Board of Tax Appeals · Aug 3, 1937

Also, the income is taxable to the grantor where the trust is established to provide for the support, maintenance, and education of his minor children, Helvering v. Stokes, 296 U. S. 551 ; Helvering v. … Reviewed by the Board. Judgment will be entered under Rule 50. Mellott dissents.

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.

Ackerman v. Commissioner

15 B.T.A. 635 · United States Board of Tax Appeals · Feb 27, 1929

. * * * In support of the foregoing statement, Logan v. Fidelity & Casualty Co., 146 Mo. 114 ; 47 S. … Reviewed by the Board. Judgment will be entered for the respondent.

William C. De Mille Prods. v. Commissioner

30 B.T.A. 826 · United States Board of Tax Appeals · May 31, 1934

As stated by the court in United Business Corp. v. … Reviewed by the Board. Decision will be entered under Bule 50. MoRbts and Matthews dissent.

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.

Griffiths v. Commissioner

15 B.T.A. 252 · United States Board of Tax Appeals · Feb 7, 1929

JOHN GRIFFITHS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Griffiths v. Commissioner Docket No. 18162. … Reuttinger made up the board of directors of the corporation.

Hustad Co. v. Commissioner

43 B.T.A. 446 · United States Board of Tax Appeals · Jan 29, 1941

THE HUSTAD COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hustad Co. v. Commissioner Docket No. 99336. … Andrew was president, John secretary-treasurer, and Kesting vice president, and the three officers constituted the board of directors.

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.