Case law

Riker v. Commissioner

15 B.T.A. 1160 · United States Board of Tax Appeals · Mar 29, 1929

SAMUEL RIKER, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN J. RIKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES J. RIKER, PETITIONER, v. … STRONG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY J. RIKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARGARET RIKER HASKELL, PETITIONER, v.

Reed Drug Co. v. Commissioner

44 B.T.A. 573 · United States Board of Tax Appeals · May 22, 1941

Murchison v. Commissioner, supra. … Sansome, 60 Fed. (2) 931; V. S. V. Kauffman, 62 Fed. (2) 1045; MurcMson v. Comm,, 76 Fed. (2) 641.'

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.

Overbrook Nat'l Bank v. Commissioner

23 B.T.A. 1390 · United States Board of Tax Appeals · Aug 31, 1931

OVERBROOK NATIONAL BANK OF PHILADELPHIA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Overbrook Nat'l Bank v. Commissioner Docket No. 32378. … This precise issue has heretofore been considered by this Board, its prevailing opinion being adverse to petitioner's contention. See ; ; , rehearing, ; ; ; ; .

Johnson v. Commissioner

10 B.T.A. 95 · United States Board of Tax Appeals · Jan 21, 1928

JOHNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RUSSELL V. LOVELAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Johnson v. Commissioner Docket Nos. 1415, 1926. … United States Board of Tax Appeals 10 B.T.A. 95 ; 1928 BTA LEXIS 4197 ; January 21, 1928 , Promulgated *4197 1.

Makransky v. Commissioner

35 B.T.A. 395 · United States Board of Tax Appeals · Feb 5, 1937

In United States v. … In Jackson v.

Eimer & Amend v. Commissioner

2 B.T.A. 603 · United States Board of Tax Appeals · Sep 9, 1925

Eimer & Amend v. Commissioner Docket No. 2270. United States Board of Tax Appeals 2 B.T.A. 603 ; 1925 BTA LEXIS 2348 ; September 9, 1925 , Decided Submitted May 21, 1925 . *2348 1. … Under the evidence of record, the Board is of the opinion that the taxpayer and the Stuyvesant Glass Co., Inc., were affiliated during the years 1918, 1919, and 1920.

Western States Envelope Co. v. Commissioner

10 B.T.A. 856 · United States Board of Tax Appeals · Feb 17, 1928

Canton Art Metal Co. v. Commissioner, 6 B. T. A. 446; Appeal of Washington Hotel Co., 4 B. T. A. 441; Appeal of American Express Co., 2 B. T. A. 498. … The situation here in that respect is similar to that *860 presented in Commercial Electrical Supply Co. v. Commissioner, 8 B. T. A. 986.

Sims Constr. Co. v. Commissioner

10 B.T.A. 170 · United States Board of Tax Appeals · Jan 24, 1928

SIMS CONSTRUCTION CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sims Constr. Co. v. Commissioner Docket No. 9717. … United States Board of Tax Appeals 10 B.T.A. 170 ; 1928 BTA LEXIS 4183 ; January 24, 1928 , Promulgated *4183 1. Personal Service classification denied. 2.

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.

Green v. Commissioner

4 B.T.A. 831 · United States Board of Tax Appeals · Sep 15, 1926

Aettndell : The decision of the question involved in this proceeding is governed by the decision of the Supreme Court of the United States in United States v. Robbins, 269 U. … S. 315 , and by the ruling of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682. Judgment for the Commissioner.

Indianapolis Street Ry. v. Commissioner

7 B.T.A. 397 · United States Board of Tax Appeals · Jun 17, 1927

INDIANAPOLIS STREET RAILWAY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Indianapolis Street Ry. v. Commissioner Docket No. 8787. … The Board has heretofore had occasion to consider this question and has held that the retirement by a corporation of its bonds at less than par does not result in taxable gain. ; . See also *3193 ; ; .

I. Unterberg & Co. v. Commissioner

2 B.T.A. 274 · United States Board of Tax Appeals · Jul 10, 1925

Unterberg & Co. v. Commissioner Docket No. 1431. United States Board of Tax Appeals 2 B.T.A. 274 ; 1925 BTA LEXIS 2467 ; July 10, 1925 , Decided Submitted April 29, 1925 . *2467 1. … It is also understood that said board of directors may, in the conduct of the business of said corporation, take inventory of merchandise, and make provision for discounts, bad debts, and other items, in such manner and form

Package Mach. Co. v. Commissioner

28 B.T.A. 980 · United States Board of Tax Appeals · Aug 8, 1933

PACKAGE MACHINERY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Package Mach. Co. v. Commissioner Docket No. 54334. … Kyburg held the title of treasurer in 1927, but his duties were those of a chairman of the board.

Parrish v. Commissioner

44 B.T.A. 144 · United States Board of Tax Appeals · Apr 9, 1941

PERCIVAL PARRISH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Parrish v. Commissioner Docket No. 103406. … United States Board of Tax Appeals 44 B.T.A. 144 ; 1941 BTA LEXIS 1379 ; April 9, 1941 , Promulgated *1379 A taxpayer who, separated from his wife, is the sole support of his aged mother and sisters in a home in another city

Le Blanc v. Commissioner

7 B.T.A. 256 · United States Board of Tax Appeals · Jun 9, 1927

As was stated by the Supreme Court in Eisner v. Macomber, 252 U. … The principle announced by the Supreme Court in Irwin v. Gavit, 268 U. S. 161 , is applicable here.

Ginsburg v. Commissioner

13 B.T.A. 417 · United States Board of Tax Appeals · Sep 20, 1928

Taylor v. United States, 3 How. 197, 210 ; Cliquot’s Champagne, 3 Wall. 114, 145 ; United States v. Hodson, 10 Wall. 395, 406 ; Smythe v. Fiske, 23 Wall. 374, 380 . … Reviewed by the Board. Judgment will he entered for the respondent.

Frank Holton & Co. v. Commissioner

10 B.T.A. 1317 · United States Board of Tax Appeals · Mar 12, 1928

FRANK HOLTON & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Frank Holton & Co. v. Commissioner Docket No. 10261. … Overton Co. v.

King-Parker, Inc. v. Commissioner

6 B.T.A. 884 · United States Board of Tax Appeals · Apr 18, 1927

KING-PARKER, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. King-Parker, Inc. v. Commissioner Docket No. 8315. … United States Board of Tax Appeals 6 B.T.A. 884 ; 1927 BTA LEXIS 3382 ; April 18, 1927 , Promulgated *3382 Reasonable salaries paid to officers of a close corporation found to have been informally authorized within the year

Holifield v. Commissioner

7 B.T.A. 1302 · United States Board of Tax Appeals · Sep 7, 1927

See Jones v. Gilliam (Texas Court of Civil Appeals), 199 S. W. 694 . While the guardian would have had the same rights as to the realty as the administratrix (Arts. 4164 — 4166, 4176, Vernon’s Ann. Tex. Civ. … Reviewed by the Board. Judgment will be entended on 15 days’ notice, wader Bule 50.