Case law

Persons v. Commissioner

5 B.T.A. 716 · United States Board of Tax Appeals · Nov 30, 1926

Persons v. Commissioner Docket No. 3250. United States Board of Tax Appeals 5 B.T.A. 716 ; 1926 BTA LEXIS 2806 ; November 30, 1926 , Promulgated *2806 1. … The Board is unable from the evidence to find that the taxpayer sustained a deductible loss from farm operations.

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.

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.

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.

Appeal of Kramer

4 B.T.A. 810 · 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.

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.

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.

Ft. Worth Grain & Cotton Exchange v. Commissioner

27 B.T.A. 983 · United States Board of Tax Appeals · Mar 20, 1933

The single issue involved is whether the petitioner is exempt from Federal income taxation as a business league or board of trade within the meaning of sections 231 (7) and 103 (7), respectively, of the Eevenue Acts of 1926 … Northwestern Jobbers Credit Bureau v. Commissioner, supra, Houston Belt & Terminal Ry. Co. v. United States, 250 Fed. 1 ; Hutterische Bruder Gemeinde, 1 B. T. A. 1208. Petitioner relies on Crooks v.

United Tailors & Cleaners Co. v. Commissioner

10 B.T.A. 172 · United States Board of Tax Appeals · Jan 25, 1928

UNITED TAILORS & CLEANERS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. United Tailors & Cleaners Co. v. Commissioner Docket No. 11754. … The corporation's books are not before us but there is testimony to the effect that the board of directors did not authorize any dividend payments. We think that is not controlling.

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.

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 .

Taylor v. Commissioner

11 B.T.A. 441 · United States Board of Tax Appeals · Apr 9, 1928

The Circuit Court of Appeals in the case of Blair v. … Reviewed by the Board. Judgment will he ent&red upon 15 days’ notice, pursuant to Rule 50.

Morrell v. Commissioner

43 B.T.A. 651 · United States Board of Tax Appeals · Feb 18, 1941

The provisions of this statute are substantially similar to those of Ohio considered in Hord v. Commissioner, 95 Fed. (2d) 179. … See Hord v. Commissioner, supra. Our decision must, accordingly, be for the petitioner on the issue presented. Decision will he entered under Bule SO. 6956.

Allen v. Commissioner

40 B.T.A. 351 · United States Board of Tax Appeals · Jul 27, 1939

The Board has already used the court’s opinion in the Lynchburg case as an authority on several occasions. See Charles S. Davis, Trustee, 37 B. T. A. 587; Leonard Marx, 39 B. T. A. 537; Gertrude McGinley, Trustee, 31 B. … Lynchburg Trust dt Savings Banh v. Commissioner, supra; Willcuts v. Ordway, 19 Fed. (2d) 917. Cf. United States Trust Co. v. Commissioner, 296 U. S. 481 . Decision will be entered wider Rule SO.

Richardson v. Commissioner

27 B.T.A. 1070 · United States Board of Tax Appeals · Apr 6, 1933

Under the authority of May v. Heiner, 281 U. … See also Morsman, v. Burnet, 283 U. S. 783 , reversing 44 Fed. (2d) 902, which reversed the decision of this Board reported at 14 B. T. A. 108.

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.

LILIENFELD v. COMMISSIONER

35 B.T.A. 391 · United States Board of Tax Appeals · Jan 29, 1937

A. 396; affd., in Helvering v. Seatree, 72 Fed. (2d) 67. … Hall v. Burnet, 54 Fed. (2d) 443; certiorari denied, 285 U. S. 552 ; Nelson v. Ferguson, 56 Fed. (2d) 121; certiorari denied, 286 U. S. 565 ; Thomas A. O’Donnell, 32 B. T. A. 1277. Reviewed by the Board.