Case law

Welch v. Commissioner

19 B.T.A. 394 · United States Board of Tax Appeals · Mar 25, 1930

WELCH, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Welch v. Commissioner Docket Nos. 30227, 41811. … The petitioner was an active member of the Detroit Real Estate Board for approximately 30 years prior to 1927. He was listed as a realtor in the poster of the Detroit Real Estate Board.

Darcy v. Commissioner

26 B.T.A. 841 · United States Board of Tax Appeals · Aug 17, 1932

In that proceeding the Board held, as we said in Davison, Exec., 20 B. T. … Nichols v. United States, 64 Ct. Cls. 241; certiorari denied, 277 U. S. 584 .

Ross v. Commissioner

30 B.T.A. 496 · United States Board of Tax Appeals · Apr 26, 1934

Commissioner v. Garber, supra, is to the same effect. The Board in the Tech Hobbs case, supra, quoted from Commissioner v. … This is the general rule as established by Board and court decisions. The difficulty arises in its application.

Skaer v. Commissioner

10 B.T.A. 247 · United States Board of Tax Appeals · Jan 26, 1928

SKAER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Skaer v. Commissioner Docket No. 10521. … The only question for this Board to determine is whether the loss occurred in 1919, when the loans were made, or in 1922, when the worthlessness of the security was ascertained.

Eastern Steamship Lines v. Commissioner

17 B.T.A. 787 · United States Board of Tax Appeals · Oct 7, 1929

EASTERN STEAMSHIP LINES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Eastern Steamship Lines v. Commissioner Docket No.24870. … Lucas v. Alexander, 279 U.S. 573 .

Ackerman-Johnson Co. v. Commissioner

11 B.T.A. 820 · United States Board of Tax Appeals · Apr 28, 1928

ACKERMAN-JOHNSON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ackerman-Johnson Co. v. Commissioner Docket No. 9265. … The Board has no jurisdiction over the determination for 1921, except in so far as such determination may affect the deficiency for 1922.

Bullock v. Commissioner

16 B.T.A. 451 · United States Board of Tax Appeals · May 9, 1929

BULLOCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bullock v. Commissioner Docket No. 28612. … Reviewed by the Board. Judgment will be entered under Rule 50.

D. N. & E. Walter & Co. v. Commissioner

10 B.T.A. 620 · United States Board of Tax Appeals · Feb 10, 1928

WALTER & CO., INC., and WALTER REAL ESTATE CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. D. N. & E. Walter & Co. v. Commissioner Docket No. 7618. … the Board's decision, had not been made.

Doric Apartment Co. v. Commissioner

32 B.T.A. 1187 · United States Board of Tax Appeals · Aug 9, 1935

Since the determination of the Commis *1191 sioner was incorrect the Board must determine, as best it can from the evidence, the total fair market value of the notes. Cf. Cohan v. … Commissioner, 39 Fed. (2d) 540; Helvering v. Taylor, 293 U. S. 507 . This has been done. The decision on this question of fact is set forth in the findings of fact above.

Coffey v. Commissioner

21 B.T.A. 1242 · United States Board of Tax Appeals · Jan 19, 1931

COFFEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Coffey v. Commissioner Docket No. 36301. … Reviewed by the Board. Decision will be entered under Rule 50. STERNHAGEN dissents.

McReynolds v. Commissioner

17 B.T.A. 331 · United States Board of Tax Appeals · Sep 19, 1929

JOSEPH MCREYNOLDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McReynolds v. Commissioner Docket Nos. 21189, 31121. … Reviewed by the Board. Judgment will be entered under Rule 50.

Epsen v. Commissioner

44 B.T.A. 322 · United States Board of Tax Appeals · Apr 29, 1941

EPSTEN), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Epsen v. Commissioner Docket No. 97914. … V. Burkley and F. J. Burkley, 10 shares by F. G. Travis, and 5 shares by Sam Alperson.

Simpson v. Commissioner

28 B.T.A. 556 · United States Board of Tax Appeals · Jun 27, 1933

SIMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARYBELLE SIMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Simpson v. Commissioner Docket Nos. 62015, 62016. … United States Board of Tax Appeals 28 B.T.A. 556 ; 1933 BTA LEXIS 1106 ; June 27, 1933 , Promulgated *1106 Compensation paid to a law firm by a municipality for legal services is subject to Federal taxation. Geo. S.

Priester v. Commissioner

33 B.T.A. 230 · United States Board of Tax Appeals · Oct 17, 1935

In Haynes v. Gwin, 137 Ark. 387 ; 209 S. … . * * * In Beaumont v.

Pacific Southwest Trust & Sav. Bank v. Commissioner

14 B.T.A. 1372 · United States Board of Tax Appeals · Jan 17, 1929

On the authority of the case of Reinecke v. Northern Trust Co., 278 U. … With respect to the other trusts, it is our opinion based on the reasoning of the Reinecke v.

Loritan Inv. Co. v. Commissioner

21 B.T.A. 1412 · United States Board of Tax Appeals · Jan 29, 1931

A. 731; and Stephenson v. Commissioner, 43 Fed. (2d) 348, to the effect that where a taxpayer does not keep boobs, the charge-off provisions of the statute do not apply. … Reviewed by the Board. Decision will be entered under Rule 50.

Bayard v. Commissioner

38 B.T.A. 778 · United States Board of Tax Appeals · Oct 7, 1938

Handy & Harman, v. Burnet, 284 U. S. 136 . … Burnet v. Sanford & Brooks Co., 282 U. S. 359 ; Burnet v. Thompson Oil & Gas Co., 283 U. S. 301 ; Woolford Realty Co. v. Rose, 286 U. S. 319 ; Helvering v. Morgan's Inc., 293 U. S. 121 ; MacMillan Co., 4 B. T. A. 251.

Hatfield v. Commissioner

38 B.T.A. 245 · United States Board of Tax Appeals · Aug 3, 1938

Whitlock v. State Board of Equalization (Mont.), 45 Pac. (2d) 684, 687 ; Parks v. Commissioners of Soldiers' and Sailors' Home, 22 Colo. 86 ; 43 Pac. 542 , 545. … Reviewed by the Board. Decision will be entered for the respondent. See Evans v. Gore, 253 U. S. 245 . SEC. 22. GROSS INCOME.

Reid Ice Cream Corp. v. Commissioner

24 B.T.A. 823 · United States Board of Tax Appeals · Nov 17, 1931

Keller v. Ashford, 133 U. S. 610 ; Silver King Coalition Mines CVo. v. Silver King C. M. Co., 204 Fed. 166 ; Dancel v. Goodyear Shoe Machinery Co., 137 Fed. 157 ; Mobile Shipbuilding Co. v. … Reviewed by the Board. Judgment will be entered for the respondent.

Wilson Banking Co. v. Commissioner

10 B.T.A. 898 · United States Board of Tax Appeals · Feb 20, 1928

WILSON BANKING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wilson Banking Co. v. Commissioner Docket No. 18952. … See Art Metal Works v. Commissioner, 9 B.T.A. 491 , 493 , and cases there cited.