Case law

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.

Hutton v. Commissioner

12 B.T.A. 265 · United States Board of Tax Appeals · May 31, 1928

MARJORIE POST HUTTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hutton v. Commissioner Docket No. 6873. … Reviewed by the Board. Judgment will be entered under Rule 50.

Braunstein v. Commissioner

16 B.T.A. 1330 · United States Board of Tax Appeals · Jul 19, 1929

BRAUNSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Braunstein v. Commissioner Docket No. 13776. … United States Board of Tax Appeals 16 B.T.A. 1330 ; 1929 BTA LEXIS 2387 ; July 19, 1929 , Promulgated *2387 Certain dividends were declared by a corporation, of which petitioner was a stockholder, December 26, 1923.

Trost v. Commissioner

34 B.T.A. 24 · United States Board of Tax Appeals · Mar 4, 1936

Under the adjudicated cases in the Board and the courts we are of opinion, and hold, that the transactions in controversy do not fall within said exceptions. … The securities purchased by petitioner and sold for his account by the firm in 1930, were not held by petitioner as “stock in trade” or “primarily for sale in the course of his trade or business”, Taylor v.

Appeal of D'Angelo

4 B.T.A. 805 · United States Board of Tax Appeals · Sep 15, 1926

Littleton : The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315 , and the decision of the Board in the Appeal of D. Cerruti, 4 B.

Armstrong v. Commissioner

25 B.T.A. 928 · United States Board of Tax Appeals · Mar 21, 1932

S. 716 ; United States v. Boston & M. R. R., 279 U. S. 732 ); (b) the incidence of tax upon income can not be escaped *932 by anticipatory arrangements (Corliss v. Bowers, 281 U. S. 376 ; Lucas v. Earl, 281 U. … S. 111 ; McCaulay v.

Herald News Co. v. Commissioner

7 B.T.A. 502 · United States Board of Tax Appeals · Jun 24, 1927

HERALD NEWS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Herald News Co. v. Commissioner Docket No. 10723. … Wilmarth, covering the year 1919, based upon a fixed salary and a percentage of gross revenue of petitioner, were paid and ratified by vote of the board of directors of petitioner. H. D.

Bank of Commerce v. Commissioner

3 B.T.A. 950 · United States Board of Tax Appeals · Feb 19, 1926

Bank of Commerce v. Commissioner Docket No. 4156. United States Board of Tax Appeals 3 B.T.A. 950 ; 1926 BTA LEXIS 2534 ; February 19, 1926 , Decided Submitted October 22, 1925 . *2534 1. … In Home Savings Bank v.

Evans v. Commissioner

8 B.T.A. 543 · United States Board of Tax Appeals · Oct 6, 1927

EVANS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Evans v. Commissioner Docket No. 7107. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

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.

Schmoller & Mueller Piano Co. v. Commissioner

1 B.T.A. 498 · United States Board of Tax Appeals · Jan 31, 1925

Schmoller & Mueller Piano Co. v. Commissioner Docket No. 69. … From the stipulation of record and the exhibits filed, the board makes the following. FINDINGS OF FACT.

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 .

Jarvis v. Commissioner

43 B.T.A. 439 · United States Board of Tax Appeals · Jan 29, 1941

JARVIS, AN INFANT, BY AMILIUS JARVIS, JR., GUARDIAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Jarvis v. Commissioner Docket No. 99227. … Reviewed by the Board. Decision will be entered under Rule 50.

Harris v. Commissioner

2 B.T.A. 156 · United States Board of Tax Appeals · Jun 25, 1925

Harris v. Commissioner Docket No. 1538. … United States Board of Tax Appeals 2 B.T.A. 156 ; 1925 BTA LEXIS 2511 ; June 25, 1925 , Decided Submitted June 1, 1925 . *2511 The value, in excess of original cost, of the producing rights of plays acquired in 1918 and 1919

Watson v. Commissioner

20 B.T.A. 270 · United States Board of Tax Appeals · Jul 21, 1930

WATSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT H. K. WATSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Watson v. Commissioner Docket Nos. 39192, 39193. … This construction of the statute was considered and accepted by the board in ; ; and .

Hudson v. Commissioner

14 B.T.A. 983 · United States Board of Tax Appeals · Jan 3, 1929

HUDSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hudson v. Commissioner Docket No. 15215. … United States Board of Tax Appeals 14 B.T.A. 983 ; 1929 BTA LEXIS 3009 ; January 3, 1929 , Promulgated *3009 In 1906, prior to the discovery of any oil thereon, petitioner and his wife acquired by purchase the fee simple

Ricks v. Commissioner

12 B.T.A. 1381 · United States Board of Tax Appeals · Jul 17, 1928

RICKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ricks v. Commissioner Docket No. 12803. … United States Board of Tax Appeals 12 B.T.A. 1381 ; 1928 BTA LEXIS 3346 ; July 17, 1928 , Promulgated *3346 Petitioner's deductions for losses and bad debts approved. George D. Wick, Esq., for the petitioner. T. M.

Mobile Drug Co. v. Commissioner

1 B.T.A. 916 · United States Board of Tax Appeals · Mar 30, 1925

Mobile Drug Co. v. Commissioner Docket No. 1079. United States Board of Tax Appeals 1 B.T.A. 916 ; 1925 BTA LEXIS 2757 ; March 30, 1925 , decided Submitted February 26, 1925 . *2757 Salaries disallowed. H. A. … Eichold and Hugo V. Eichold. Adjourned Meeting Jany 31st, 1919. The adjourned meeting of the Board of Directors of the Mobile Drug Co. held this morning was called to order by President Saml. Eichold.

Esselstyn v. Commissioner

26 B.T.A. 181 · United States Board of Tax Appeals · May 25, 1932

United States v. Woodward, 256 U. S. 632 . … Baltzell v. Mitchell, 3 Fed. (2d) 428; Matthiessen v. United States, 67 Ct. Cls. 571; O. Ben Haley, 6 B. T. A. 782; James B. Waller, Jr., 8 B. T. A. 935; and Walter S. Gurnee et al., Executors, 13 B. T. A. 262.

Green River Distilling Co. v. Commissioner

16 B.T.A. 395 · United States Board of Tax Appeals · May 8, 1929

Petitioner relies in support of its position on the case of Bankers Trust Co. v. Bowers, 295 Fed. 89 , the reasoning of which we held in Louis Hymel Planting & Manufacturing Co., 5 B. T. … La Montagne’s Sons, Inc., for the calendar year 1917, were before the Board in proceedings under Dockets Nos. 10293 and 10294.