Case law

Dodd v. Commissioner

46 B.T.A. 7 · United States Board of Tax Appeals · Jan 6, 1942

DODD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dodd v. Commissioner Docket No. 99323. … BROWN GUS T.

Campbell v. Commissioner

39 B.T.A. 916 · United States Board of Tax Appeals · May 19, 1939

CAMPBELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Campbell v. Commissioner Docket No. 84639. … Brown, Esq., for the petitioner. W. H. Schwatka, Esq., and E. L. Updike, Esq., for the respondent. MURDOCK *917 OPINION.

Patterson-Andress Co. v. Commissioner

6 B.T.A. 392 · United States Board of Tax Appeals · Mar 2, 1927

Patterson-Andress Co. v. Commissioner Docket No. 5263. … Brown 76 During these years Patterson was president, Andress was vice president *3531 and treasurer, and Miss Brown was secretary and assistant treasurer.

Central Nat'l Bank v. Commissioner

11 B.T.A. 1017 · United States Board of Tax Appeals · May 4, 1928

CENTRAL NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Central Nat'l Bank v. Commissioner Docket No. 10927. … Brown, Esq., for the respondent.

Gilmore v. Commissioner (A)

44 B.T.A. 881 · United States Board of Tax Appeals · Jul 3, 1941

ANNA V. GILMORE, PETITIONER, ET AL., 1 v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gilmore v. Commissioner (A) Docket Nos. 97835-97842. … In Helvering v. Schoellkopf and Commissioner v.

W. H. Hill Co. v. Commissioner

22 B.T.A. 1351 · United States Board of Tax Appeals · Apr 27, 1931

HILL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. H. Hill Co. v. Commissioner Docket No. 20573. … Brown, Esq., for the petitioner. John D. Foley Esq., and John D. Maddox, Esq., for the respondent.

L. Schepp Co. v. Commissioner

25 B.T.A. 419 · United States Board of Tax Appeals · Jan 29, 1932

Gayler v. Wilder, 51 U. S. 477 ; Marsh v. Nichols, Shepard & Co., 128 U. S. 605 ; Baldwin Co. v. R. S. Howard Co., 238 Fed. 154 ; certiorari denied, 243 U. S. 636 . … Flynn v.

Capital Theatre Co. v. Commissioner

8 B.T.A. 287 · United States Board of Tax Appeals · Sep 22, 1927

CAPITOL THEATRE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Capital Theatre Co. v. Commissioner Docket No. 6224. … Howard, Brown Wimberly, E. W. Gould, and L. A.

Heckscher v. Commissioner

36 B.T.A. 1181 · United States Board of Tax Appeals · Dec 22, 1937

AUGUST HECKSCHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Heckscher v. Commissioner Docket No. 82000. … Brown, Esq., for the petitioner. Philip M. Clark, Esq., and Stanley B. Pierson, Esq., for the respondent. VAN FOSSAN *1181 OPINION.

Kemper v. Commissioner

14 B.T.A. 931 · United States Board of Tax Appeals · Dec 26, 1928

SMYTHE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kemper v. Commissioner Docket No. 12198. … Brown, Esq., and O. J. Toll, Esq., for the respondent. TRUSSELL *931 By this proceeding, Jackson B. Kemper, as administrator of the estate of Ernest E.

Grinnell v. Commissioner

44 B.T.A. 1286 · United States Board of Tax Appeals · Aug 28, 1941

ESTATE OF FRANCIS BROWNE GRINNELL, STATE STREET TRUST COMPANY AND RUSSELL GRINNELL, ADMINISTRATORS WITH WILL ANNEXED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Grinnell v. … United States Board of Tax Appeals 44 B.T.A. 1286 ; 1941 BTA LEXIS 1201 ; August 28, 1941 , Promulgated *1201 ESTATE TAX - DEDUCTIONS - CLAIMS AGAINST ESTATE. - Alimony decreed by court is deductible, not being based upon

Union Tel. Co. v. Commissioner

44 B.T.A. 607 · United States Board of Tax Appeals · May 29, 1941

UNION TELEPHONE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Union Tel. Co. v. Commissioner Docket Nos. 99820, 102494. … Brown, president (SEAL) Attest: [Signed] M. C. BEAMER, Secretary THE UNITED TELEPHONE AND ELECTRIC COMPANY [Signed] By C. L. BROWN, President (SEAL) Attest: [Signed] V. R.

Petitfils v. Commissioner

24 B.T.A. 1090 · United States Board of Tax Appeals · Dec 7, 1931

PETITFILS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Petitfils v. Commissioner Docket No. 37763. … Petitfils and the Brown Candy Corporation and the permit issued by the commissioner of corporations.

Brinkerhoff-Faris Trust & Sav. Co. v. Commissioner

14 B.T.A. 797 · United States Board of Tax Appeals · Dec 19, 1928

BRINKERHOFF-FARIS TRUST & SAVINGS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Brinkerhoff-Faris Trust & Sav. Co. v. Commissioner Docket No. 13658. … United States Board of Tax Appeals 14 B.T.A. 797 ; 1928 BTA LEXIS 2899 ; December 19, 1928 , Promulgated *2899 1.

Trosk v. Commissioner

35 B.T.A. 681 · United States Board of Tax Appeals · Mar 12, 1937

Brown, 22 B. T. A. 581; Robert Carey, 31 B. T. A. 839; Hector McGowan Curran, 34 B. T. A. 946, and cases cited therein. This case is distinguishable on facts from Watson v. Commissioner, 81 Fed. (2d) 626. … Reviewed by the Board. Judgment wild be entered for the petitioner.

Eagleton v. Commissioner

35 B.T.A. 551 · United States Board of Tax Appeals · Mar 2, 1937

See John Crosby Brown, 27 B. T. A. 176, 182; Squier v. Commissioner, supra. The petitioner cites C. W. Deeds, 14 B. T. A. 1140; Henry W. Cushman, 13 B. T. A. 41; Edward J. Slater, 12 B. T. … See United States v. Mitchell, 271 U. S. 9 .

Collinwood Shale Brick and Supply Co. v. Bowers

78 Ohio Law. Abs. 457 · United States Board of Tax Appeals · Jul 31, 1957

This conveyor is used exclusively in removing coal from railroad cars to the kiln, where it is used to fire the kilns. (4) Browning Bucket Crane. Pages 29 to 32 of the Record. … O. 381; Terteling Bros., Inc. v. Glander, 151 Oh St 236, 39 O. O. 60; Mead Corporation v. Glander, 153 Oh St 539, 42 O. O. 24; and The Boardman Supply Co. v.

Parker v. Commissioner

30 B.T.A. 1231 · United States Board of Tax Appeals · Jul 20, 1934

PARKER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Parker v. Commissioner Docket Nos. 28374, 32369, 44396. … United States Board of Tax Appeals 30 B.T.A. 1231 ; 1934 BTA LEXIS 1204 ; July 20, 1934 , Promulgated *1204 1.

Spencer v. Commissioner

11 B.T.A. 437 · United States Board of Tax Appeals · Apr 9, 1928

MARION PARSONS SPENCER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Spencer v. Commissioner Docket No. 22194. … Brown, Esq., for the respondent.

Hallowell v. Commissioner

39 B.T.A. 50 · United States Board of Tax Appeals · Jan 5, 1939

The respondent cites Hill v. Commissioner, 38 Fed. (2d) 165; Pope v. Commissioner, 39 Fed. (2d) 420; W. Frank Carter, 36 B. T. A. 60; Arthur C. Hilmer, 27 B. T. … The language of the Board in James Brown, 10 B. T.