Case law

Newaygo Portland Cement Co. v. Commissioner

27 B.T.A. 1097 · United States Board of Tax Appeals · Apr 6, 1933

On authority of Lucas v. … Continental Tie & Lumber Co. v. United States, 286 U. S. 290 .

North American Service Co. v. Commissioner

9 B.T.A. 586 · United States Board of Tax Appeals · Dec 12, 1927

NORTH AMERICAN SERVICE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. INTERSTATE HIGHWAYS SERVICE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. North American Service Co. v. … United States Board of Tax Appeals 9 B.T.A. 586 ; 1927 BTA LEXIS 2562 ; December 12, 1927 , Promulgated *2562 On the facts, held that the petitioners herein were not affiliated during the years 1920 and 1921. Hiram B.

Hart v. Commissioner

7 B.T.A. 211 · United States Board of Tax Appeals · Jun 7, 1927

HART, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hart v. Commissioner Docket No. 3916. … United States Board of Tax Appeals 7 B.T.A. 211 ; 1927 BTA LEXIS 3232 ; June 7, 1927 , Promulgated *3232 March 1, 1913, value of 197 1/2 acres of land determined to have been $275 an acre. D.

Greenbaum Bros., Inc. v. Commissioner

6 B.T.A. 86 · United States Board of Tax Appeals · Feb 7, 1927

GREENABAUM BROTHERS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Greenbaum Bros., Inc. v. Commissioner Docket No. 7757. … United States Board of Tax Appeals 6 B.T.A. 86 ; 1927 BTA LEXIS 3608 ; February 7, 1927 , Promulgated *3608 An appraisal based on cost of reproduction as of March 1, 1913, does not establish actual value as of that date.

Sneath Glass Co. v. Commissioner

1 B.T.A. 736 · United States Board of Tax Appeals · Mar 9, 1925

Sneath Glass Co. v. Commissioner Docket No. 346. United States Board of Tax Appeals 1 B.T.A. 736 ; 1925 BTA LEXIS 2823 ; March 9, 1925 , decided Submitted December 15, 1924 . *2823 1. … On consideration by the Board, STERNHAGEN dissents.

Weyl v. Commissioner

38 B.T.A. 850 · United States Board of Tax Appeals · Oct 12, 1938

WEYL, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Weyl v. Commissioner Docket No. 88527. … On the other hand, the petitioners agree that if the Board sustains the Commissioner's affirmative allegations of fraud, then the statute of limitations has not run and the Board should give judgment in favor of the Commissioner

Connally Realty Co. v. Commissioner

31 B.T.A. 349 · United States Board of Tax Appeals · Oct 16, 1934

New Colonial Ice Co. v. Helvering, 292 U.S. 435 . If this results in making the item a nondescript before the law or puts it in a vacuum abhorrent to the accountant, so it must stand. Commissioner v. … Eeviewed by the Board. Judgment will be entered for the respondent. TttkNER concurs in the result. Adams dissents. See Harvard Law Review, note, Yol. XLYII, p. 669 (Feb. 1934).

Columbia State Sav. Bank v. Commissioner

15 B.T.A. 219 · United States Board of Tax Appeals · Feb 6, 1929

COLUMBIA STATE SAVINGS BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Columbia State Sav. Bank v. Commissioner Docket Nos. 14831, 25129. … Reviewed by the Board. Judgment will be entered for the respondent.

McNaghten v. Commissioner

13 B.T.A. 871 · United States Board of Tax Appeals · Oct 9, 1928

BULLOCK, ARTHUR LETTS, JR., AND HAROLD JANSS, EXECUTORS, ESTATE OF ARTHUR LETTS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McNaghten v. Commissioner Docket No. 5846. … United States Board of Tax Appeals 13 B.T.A. 871 ; 1928 BTA LEXIS 3175 ; October 9, 1928 , Promulgated *3175 Interest paid by petitioner held to be proper deductions on individual returns. Thomas R.

Meyerhoff v. Commissioner

11 B.T.A. 529 · United States Board of Tax Appeals · Apr 12, 1928

DONA MEYERHOFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Meyerhoff v. Commissioner Docket No. 5886. … United States Board of Tax Appeals 11 B.T.A. 529 ; 1928 BTA LEXIS 3783 ; April 12, 1928 , Promulgated *3783 1.

BAUMANN v. COMMISSIONER

8 B.T.A. 107 · United States Board of Tax Appeals · Sep 19, 1927

SANGER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BAUMANN v. COMMISSIONER Docket No. 6981. … United States Board of Tax Appeals 8 B.T.A. 107 ; 1927 BTA LEXIS 2939 ; September 19, 1927 , Promulgated *2939 Louis W. Osterweis, Esq., for the petitioners. Arthur H. Fast, Esq., for the respondent.

Gardner v. Commissioner

41 B.T.A. 679 · United States Board of Tax Appeals · Mar 29, 1940

Black : Inasmuch as the Board has recently held that the trust is not the donee of gifts, but that the beneficiaries of the trust are the donees, see Wilton Rubinstein, 41 B. T. … These assignments involve the issue of whether or not transfers to a trust for the benefit of Gilford V. Leece were in part gifts of future interests in property.

Conrad Shoe Co. v. Commissioner

1 B.T.A. 798 · United States Board of Tax Appeals · Mar 17, 1925

Conrad Shoe Co. v. Commissioner Docket No. 597. … United States Board of Tax Appeals 1 B.T.A. 798 ; 1925 BTA LEXIS 2797 ; March 17, 1925 , decided Submitted March 6, 1925 . *2797 Taxpayer correctly depreciated dies, lasts, and patterns as capital assets for the years 1919

Birmingham Trust & Sav. Co. v. Commissioner

5 B.T.A. 245 · United States Board of Tax Appeals · Oct 29, 1926

YOUNG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Birmingham Trust & Sav. Co. v. Commissioner Docket No. 7440. … In a recent case, Boyd v. Heiner, 5 Am. Fed.

Wegeforth v. Commissioner

42 B.T.A. 633 · United States Board of Tax Appeals · Aug 28, 1940

The Board decided that such activity did not constitute a trade or business and the Board’s decision was affirmed by the Ninth Circuit. See also City Bank Farmers Trust Co., Trustee, supra. … Decision will be entered v/nder Rule 50.

Crane v. Commissioner

27 B.T.A. 360 · United States Board of Tax Appeals · Dec 19, 1932

WILLIAM MERRIAM CRANE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Crane v. Commissioner Docket No. 57713. … Reviewed by the Board. Decision will be entered under Rule 50.

Mountain View Sanitarium Co. v. Commissioner

2 B.T.A. 417 · United States Board of Tax Appeals · Sep 7, 1925

Mountain View Sanitarium Co. v. Commissioner Docket No. 996. … On reference to the Board, ARUNDELL took no part in the consideration.

Monroe v. Commissioner

45 B.T.A. 1060 · United States Board of Tax Appeals · Dec 18, 1941

ZAENGLEIN, EXECUTORS, PETITIONERS, ET AL. 1 v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Monroe v. Commissioner Docket Nos. 98216, 100249, 100952, 100953, 100960, 100961, 100962, 100963, 101429. … The Savings Co. had a board of directors, 22 in number in 1931 and 21 in 1934.

M. I. Stewart & Co. v. Commissioner

2 B.T.A. 737 · United States Board of Tax Appeals · Sep 30, 1925

Stewart & Co. v. Commissioner Docket No. 473. United States Board of Tax Appeals 2 B.T.A. 737 ; 1925 BTA LEXIS 2302 ; September 30, 1925 , Decided Submitted April 22, 1925 . *2302 1. … In our opinion the decisions of the Board have fully disposed of both of these points. Reserves are not allowable deductions from gross income unless specifically provided for by statute. ; ; ; .

Kennish v. Commissioner

4 B.T.A. 303 · United States Board of Tax Appeals · Jul 21, 1926

Kennish v. Commissioner Docket Nos. 1630-1634. United States Board of Tax Appeals 4 B.T.A. 303 ; 1926 BTA LEXIS 2315 ; July 21, 1926 , Decided *2315 C. R. Dewey, Esq., for the petitioners. Robert A. … On January 2, 1920, the board of trustees of the said corporation passed a resolution as follows: *304 On motion, duly seconded and carried unanimously, it was decided to pay this day a stock dividend of 101.875% on the Common