Case law

Home Trust Co. v. Commissioner

21 B.T.A. 1255 · United States Board of Tax Appeals · Jan 19, 1931

HOME TRUST CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HOME SAFE DEPOSIT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Home Trust Co. v. Commissioner Docket Nos. 26954, 36257. … Reviewed by the Board. Decision will be entered under Rule 50. PHILLIPS concurs in the result only. TRAMMELL dissents.

Carolina Contracting Co. v. Commissioner

32 B.T.A. 1171 · United States Board of Tax Appeals · Aug 8, 1935

A. 750, the Board took the same view, apparently, as did the court in the Thatcher case. … Reviewed by the Board. Judgment will T)e entered under Rule 50. Matthews concurs in the result.

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.

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.

Sloan v. Commissioner

24 B.T.A. 61 · United States Board of Tax Appeals · Sep 21, 1931

In support of this theory they rely on Blair v. Wilson Syndicate Trust, 39 Fed. (2d) 43; Lucas v. Extension Oil Co., 47 Fed. 65; Lansdowne Realty Trust, 50 Fed. (2d) 56; C. H. … Upon this principle the courts and this Board have uniformly held that a trust operating a business for profit is an association taxable as a corporation. Little Four Oil & Gas Co. v.

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.

Stoddard v. Commissioner

47 B.T.A. 584 · United States Board of Tax Appeals · Aug 20, 1942

Pinellas Ice & Cold Storage Co. v. Commissioner, 287 U. S. 462 Helvering v. Minnesota Tea Co., 296 U. S. 378 . … Reviewed by the Board. Decision will he entered for the respondent. Kern dissents on the second issue.

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.

Georgia Veneer & Package Co. v. Commissioner

2 B.T.A. 584 · United States Board of Tax Appeals · Sep 9, 1925

Georgia Veneer & Package Co. v. Commissioner Docket No. 3479. … Final determination of the Board will be settled on 7 days' notice, under Rule 50. OPINION.

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.

Pearson v. Commissioner

36 B.T.A. 5 · United States Board of Tax Appeals · Jun 4, 1937

See United States v. Wells, 283 U.S. 102 . Becker v. St. Louis Union Trust Co., 296 U.S. 48 . … Reviewed by the Board. Judgment will be entered under Rule 50.

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.

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.

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.

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.

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