Case law

Equity Silk Corp. v. Commissioner

21 B.T.A. 1114 · United States Board of Tax Appeals · Jan 12, 1931

EQUITY SILK CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Equity Silk Corp. v. Commissioner Docket No. 42173. … United States Board of Tax Appeals 21 B.T.A. 1114 ; 1931 BTA LEXIS 2248 ; January 12, 1931 , Promulgated *2248 Benjamin Nadel, C.P.A., for the petitioner. P. A. Bayer, Esq., for the respondent.

Blodget v. Commissioner

13 B.T.A. 1243 · United States Board of Tax Appeals · Oct 26, 1928

It has been established by numerous decisions of the Board, as well as of the courts, that for Federal income-tax purposes the executors of the estate of a decedent take over the assets of the decedent including choses in … A. 1071; Bankers’ Trust Co. v. Bowers, 23 Fed. (2d) 941; Nichols v. United States, 64 Ct. Cls. 241; writ of certiorari denied April 16, 1928, 277 U. S. 584 .

Hanlin v. Commissioner

38 B.T.A. 811 · United States Board of Tax Appeals · Oct 11, 1938

In Great Lakes Hotel Co. v. Commissioner, 30 Fed. (2d) 1, it is said: “Substantially all tlie stock” is a lax, indefinite expression, wbieii, under the rulings of the board, is equivalent to “a large majority.” … . * * ⅜ In United States v.

Bosquett v. Commissioner

39 B.T.A. 763 · United States Board of Tax Appeals · Apr 14, 1939

BOSQUETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bosquett v. Commissioner Docket No. 88117. … V. F. Weekley, Esq., for the respondent. TURNER *763 OPINION. TURNER: The petitioner is an individual and his address is 2074 National Bank Building, Detroit, Michigan.

Baker v. Commissioner (A)

37 B.T.A. 1135 · United States Board of Tax Appeals · Jun 30, 1938

In United States v. … Furthermore, the Board stated in Sugar Creek Coal Mining Co., 31 B. T.

Belfast Inv. Co. v. Commissioner

17 B.T.A. 213 · United States Board of Tax Appeals · Sep 11, 1929

See United States v. … A. 401, and Kaufman-Straus Co. v.

Baker, Hamilton & Pacific Co. v. Commissioner

2 B.T.A. 1 · United States Board of Tax Appeals · Jun 9, 1925

Baker, Hamilton & Pacific Co. v. Commissioner Docket No. 349. … On consideration by the Board, IVINS, KORNER, and TRUSSELL dissent.

Glendinning v. Commissioner

36 B.T.A. 486 · United States Board of Tax Appeals · Aug 31, 1937

A. 865; Helvering v. Brooks, 82 Fed. (2d) 173. See also Helvering v. Coxey, 297 U. S. 694 , reversing 79 Fed. (2d) 661; Helvering v. Stokes, 296 U. S. 551 , reversing 79 Fed. (2d) 256. … Douglas v. Willcuts, supra. The facts in the instant case clearly distinguish it from other cases decided by this Board since Douglas v.

Roosevelt v. Commissioner

28 B.T.A. 194 · United States Board of Tax Appeals · May 31, 1933

This Board in Rodman E. Griscom, 22 B. T. A. 979, and in William Huggett, 24 B. T. A. 669, and the Circuit Court of Appeals for the First Circuit in Chandler v. … Under the principle of Brewster v. Gage, supra, and the application thereof by the Board in the Griscom and the Huggett cases, and by the court in Chandler v.

Scobell v. Commissioner

47 B.T.A. 971 · United States Board of Tax Appeals · Nov 5, 1942

SCOBELL, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. * Scobell v. Commissioner Docket No. 108476. … United States Board of Tax Appeals 47 B.T.A. 971 ; 1942 BTA LEXIS 619 ; November 5, 1942 , Promulgated *619 1.

North Texas Lumber Co. v. Commissioner

7 B.T.A. 1193 · United States Board of Tax Appeals · Sep 1, 1927

Counsel for the petitioner calls attention to the decision of the United States District Court in Davidson & Case Lumber Co. v. Motter, 14 Fed. (2d) 137; 5 Am. Fed. Tax Rep. 6126. … Reviewed by the Board. Decision will be entered for the respondent.

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.

Pelican Ice Co. v. Commissioner

11 B.T.A. 75 · United States Board of Tax Appeals · Mar 20, 1928

PELICAN ICE CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PELICAN COLD-STORAGE & WAREHOUSING CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pelican Ice Co. v. … Reviewed by the Board. Judgment will be entered for the respondent. GREEN and MILLIKEN dissent.

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 .

Thompson v. Commissioner

5 B.T.A. 193 · United States Board of Tax Appeals · Oct 27, 1926

THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Thompson v. Commissioner Docket No. 677. … In the , the Board had this identical question before it. In that case the taxpayer kept its books on the basis of a fiscal year ended May 31.

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.

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.

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.

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.

Wright v. Commissioner

12 B.T.A. 999 · United States Board of Tax Appeals · Jun 29, 1928

WRIGHT, PEARL ROSS WRIGHT, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wright v. Commissioner Docket No. 12096. … Reviewed by the Board. Judgment will be entered for the petitioner. MILLIKEN concurs in the result. SMITH AND *3425 VAN FOSSAN dissent.