Case law

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.

Waggaman v. Commissioner

29 B.T.A. 473 · United States Board of Tax Appeals · Nov 29, 1933

Hadley v. Commissioner, 36 Fed. (2d) 543, affirming 6 B.T.A. 1031 . The other shareholders have not complained and must therefore, in this proceeding, be deemed to have ratified. In the case of Hugh H. … Reviewed by the Board. Judgment will be entered for the respondent.

Veeder v. Commissioner

10 B.T.A. 884 · United States Board of Tax Appeals · Feb 17, 1928

This of course does not mean that the case when heard by the Board is not to be limited to the issues raised in the pleadings. … See Art Metal Works v. Commissioner, 9 B. T. A. 491. There being no other issue than that of the statute of limitations, judgment will be for respondent. Judgment will be entered for the respondent.

Pomeranz v. Commissioner

11 B.T.A. 507 · United States Board of Tax Appeals · Apr 11, 1928

Under such circumstances the decisions of this Board in Alice M. Hastings et al., 8 B. T. A. 670; E. C. Huffman, 1 B. T. A. 52; F. D. Keim, 4 B. T. A. 1240, and the decision of the court in Langstaff v.

Shearman v. Commissioner

26 B.T.A. 716 · United States Board of Tax Appeals · Jul 26, 1932

The petitioner contends that the doctrine of constructive receipt should not be applied and cites Commissioner v. Adams, 54 Fed. (2d) 229; affirming our decision in Cecil Q. Adams, 20 B. T. A. 243. … The petitioner further claims that even if the Board should follow its decision in the Braxton case, supra, the dividends received by her from W. R.

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

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.).

Townsend Lumber Co. v. Commissioner

1 B.T.A. 894 · United States Board of Tax Appeals · Mar 25, 1925

Townsend Lumber Co. v. Commissioner Docket No. 830. … United States Board of Tax Appeals 1 B.T.A. 894 ; 1925 BTA LEXIS 2769 ; March 25, 1925 , decided Submitted February 26, 1925 . *2769 The evidence establishes the worthlessness of debts charged off within the taxable years

Erie Lighting Co. v. Commissioner

35 B.T.A. 906 · United States Board of Tax Appeals · Apr 20, 1937

Wurlitzer Co. v. … Reviewed by the Board. Decision, therefore, will be entered for the respondent in the above amounts. Sec. 240.

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.

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.

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.

Todd v. Commissioner

15 B.T.A. 962 · United States Board of Tax Appeals · Mar 20, 1929

We must follow the rule laid down by the Supreme Court of the United States in United States v. Ludey, 274 U. S. 295 , and as stated early in the Board’s history in Even Realty Co., 1 B. T. A. 355. … The recent case of Miller v. McCaughn, decided by the Circuit Court of Appeals for the Third Circuit, 27 Fed. (2d) 128, is conclusive on us in this case.

Boynton Gasoline Co. v. Commissioner

6 B.T.A. 434 · United States Board of Tax Appeals · Mar 9, 1927

BOYNTON GASOLINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Boynton Gasoline Co. v. Commissioner Docket Nos. 5342, 6909, 6910. … United States Board of Tax Appeals 6 B.T.A. 434 ; 1927 BTA LEXIS 3511 ; March 9, 1927 , Promulgated *3511 The petitioner is entitled to an annual deduction from gross income for the exhaustion of casing-head gas contracts

Campen v. Commissioner

16 B.T.A. 543 · United States Board of Tax Appeals · May 14, 1929

CAMPEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Campen v. Commissioner Docket No. 21986. … United States Board of Tax Appeals 16 B.T.A. 543 ; 1929 BTA LEXIS 2559 ; May 14, 1929 , Promulgated *2559 The loss sustained by petitioner in 1921 on the sale of stock did not arise from the operation of a trade or business

Central Material & Supply Co. v. Commissioner

44 B.T.A. 282 · United States Board of Tax Appeals · Apr 24, 1941

A. 691, where we declined to follow Bliss v. Commissioner, 57 Fed. (2d) 984, which is petitioner’s principal reliance here.. We see no facts here which would take it out of the rule there laid down. … Reviewed by the Board. Decision will be entered winder Hule '50. ArtjNdell dissents on the first point.

Shirley Hill Coal Co. v. Commissioner

6 B.T.A. 935 · United States Board of Tax Appeals · Apr 21, 1927

SHIRLEY HILL COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Shirley Hill Coal Co. v. Commissioner Docket No. 9304. … United States Board of Tax Appeals 6 B.T.A. 935 ; 1927 BTA LEXIS 3366 ; April 21, 1927 , Promulgated *3366 The amount paid by a mine owner for the cancellation of a lease to enable it to sell the mine is a part of the mine's

Longyear v. Commissioner

28 B.T.A. 1086 · United States Board of Tax Appeals · Aug 15, 1933

For this reason it was held in Turner v. Turner, 108 Fed. 785 , that proceedings to collect alimony could not be enjoined by a bankruptcy court. See also Lynde v. Lynde, 52 Atl. 694 ; Noyes v. Hubbard, 23 Atl. 727 . … O'Malley-Keyes v. Eaton, 24 Fed. (2d) 436; Young v. Gnichtel, 28 Fed. (2d) 789; S. A. Lynch, 23 B.T.A. 435 . Reviewed by the Board. Decision will be entered under Rule 50.

Latty v. Commissioner

23 B.T.A. 1250 · United States Board of Tax Appeals · Jul 27, 1931

The argument is in substance the same as that rejected by the Supreme Court in Chase National Bank v. United States, 278 U. S. 327 . … Reviewed by the Board. Judgment will be entered under Rule 50.