Case law

Archer-Strauss Rubber Co. v. Commissioner

9 B.T.A. 809 · United States Board of Tax Appeals · Dec 22, 1927

ARCHER-STRAUSS RUBBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Archer-Strauss Rubber Co. v. Commissioner Docket Nos. 17194, 25188. … There is no question before the Board as to the correctness of the rates used by the respondent in computing depreciation.

General Utilities & Operating Co. v. Commissioner

29 B.T.A. 934 · United States Board of Tax Appeals · Jan 30, 1934

In State v. B. & O. … In either case, it is to be taken as it emanates from the board. A part of it cannot■ be taken and the rest discarded.

David J. Joseph Co. v. Evatt

44 Ohio Law. Abs. 419 · United States Board of Tax Appeals · Aug 20, 1945

See, also, Broeck v. Jersey City, 44 N. J. Law 156; Radebaugh v. … State ex rel., Struble v Davis, 132 Oh St 555.

Franklin v. Commissioner

7 B.T.A. 636 · United States Board of Tax Appeals · Jul 13, 1927

WIRT FRANKLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Franklin v. Commissioner Docket No. 9266. … Reviewed by the Board. Decision will be entered for the petitioner.

Floyd v. Commissioner

11 B.T.A. 903 · United States Board of Tax Appeals · May 1, 1928

A portion of the assessment was abated but no proceeding for the collection of the tax has been instituted and under the decision in Bowers v. New York & Albany Lighterage Co., 273 U. … therefrom, the time for assessment would be further extended until the final decision by the Board.

MCUNT v. COMMISSIONER

16 B.T.A. 847 · United States Board of Tax Appeals · May 31, 1929

HAND, ATTORNEY IN FACT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MCUNT v. COMMISSIONER Docket No. 21627. … The following parcels were also conveyed by the deed aforesaid, they "being the same property conveyed to Susan Mount in an action in partition, Susan Mount v. Charlotte A. Mount, et al, * * *." Parcel 20 N.

Bixler v. Commissioner

5 B.T.A. 1181 · United States Board of Tax Appeals · Jan 26, 1927

BIXLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bixler v. Commissioner Docket No. 936. … United States Board of Tax Appeals 5 B.T.A. 1181 ; 1927 BTA LEXIS 3651 ; January 26, 1927 , Promulgated *3651 The facts in this proceeding fail to establish that amounts expended for railroad fare, meals, lodging, and laundry

Western Md. Ry. Co. v. Commissioner

12 B.T.A. 889 · United States Board of Tax Appeals · Jun 27, 1928

In State v. … See Commissioner of Internal Revenue v.

Steele v. Commissioner

34 B.T.A. 173 · United States Board of Tax Appeals · Mar 20, 1936

STEELE, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Steele v. Commissioner Docket No. 73347. … Reviewed by the Board. Decision will be entered for the petitioner.

Hunt v. Commissioner

4 B.T.A. 1077 · United States Board of Tax Appeals · Sep 27, 1926

Hunt v. Commissioner Docket Nos. 6275, 6274. United States Board of Tax Appeals 4 B.T.A. 1077 ; 1926 BTA LEXIS 2069 ; September 27, 1926 , Decided *2069 S. T. Hunt for the petitioners. A. J. … He now wants the Board to hold that his determinations on the basis of separate returns were improper and that the deficiency against the husband should be increased by attributing to him all the income.

Magnolia Window Glass Co. v. Commissioner

23 B.T.A. 1242 · United States Board of Tax Appeals · Jul 24, 1931

MAGNOLIA WINDOW GLASS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Magnolia Window Glass Co. v. Commissioner Docket No. 21773. … On August 3, 1925, the board of directors of the Model Window Glass Company passed the following resolution: Be it remembered that on this the 3rd day of August 1925, a special meeting of the Board of Directors of the Model

A--C Inv. Asso. v. Commissioner

24 B.T.A. 582 · United States Board of Tax Appeals · Nov 4, 1931

See United States v. Cambridge Loan & Building Co., 278 U. S. 255 . In the case of National Bank of Redemption v. Boston, 125 U. … Reviewed by the Board. Judgment will be entered for the respondent.

Lester v. Commissioner

41 B.T.A. 515 · United States Board of Tax Appeals · Mar 5, 1940

Reviewed by the Board. Decisions will be entered wnder Bule 50. Mellott dissents. … Tuller v. Superior Court, 10 Pac. (2d) 43 (Cal.) ; Janes v. Edwards, 41 Pac. (2d) 370 (Cal.) ; 20 California Jurisprudence 416; Gamble v. Leva, 102 So. 120 (Ala.).

Higgins Estate v. Commissioner

30 B.T.A. 814 · United States Board of Tax Appeals · May 31, 1934

In Burnet v. … Reviewed by the Board. Deoision will be entered for the respondent.

Polachek v. Commissioner

8 B.T.A. 1 · United States Board of Tax Appeals · Sep 9, 1927

The parties have agreed that the facts are in terms the same as those found by the Board in the earlier report. … La Belle Iron Works v. United States, 256 U. S. 377 ; 3 Am. Fed. Tax Rep. 3113.

Galbreath v. Commissioner

24 B.T.A. 1107 · United States Board of Tax Appeals · Dec 8, 1931

A. 150, we concluded, after a review of numerous cases of both the Board and the courts dealing with questions such as the one before us in this proceeding, that the real tests to be applied in determining whether a particular … Merle-Smith v. Commissioner, 42 Fed. (2d) 837; Mary Alphin et al., 21 B. T. A. 1101; and Ida L. Kuhn et al., 24 B. T. A. 216. Decisions will be entered for the petitioners.

Oklahoma Contracting Corp. v. Commissioner

35 B.T.A. 232 · United States Board of Tax Appeals · Jan 8, 1937

JONES, INC., ASSIGNEE OF AND SUCCESSOR TO OKLAHOMA CONTRACTING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Oklahoma Contracting Corp. v. Commissioner Docket No. 77871. … Corner-Broadway-Maiden Lane v. Commissioner, 76 Fed.(2d) 106 ; American Gas & Electric Securities Corporation, 33 B.T.A. 245 . 3.

Davidson v. Commissioner

26 B.T.A. 754 · United States Board of Tax Appeals · Jul 29, 1932

Osterloh v. Lucas, 37 Fed. (2d) 277. … Eckert v. Burnet, 283 U. S. 140 . We have noted carefully the recent opinion of the Circuit Court of Appeals for the Second Circuit in Shiman v.

Lummus v. Commissioner

16 B.T.A. 1047 · United States Board of Tax Appeals · Jun 14, 1929

LUMMUS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lummus v. Commissioner Docket No. 24862. … See ; ; *2459 ; ; . *1049 The petitioner cites us to , wherein the Board sustained the petitioner.

Manatee Crate Co. v. Commissioner

22 B.T.A. 996 · United States Board of Tax Appeals · Mar 31, 1931

Remington Rand, Inc. v. Commissioner, 33 Fed. (2d) 77; Riggs National Bank, 17 B. T. A. 615; Obenchain-Boyer Co., 18 B. T. A. 293. … Reviewed by the Board. Decision will be entered under Rule 50.