Case law

Eisner v. Commissioner

4 B.T.A. 829 · United States Board of Tax Appeals · Sep 15, 1926

ARTjndell : The decision of the question involved in this proceeding is governed by the decision of the Supreme Court of the United States in the case of 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 Oom/missioner.

Clausen v. Commissioner

28 B.T.A. 559 · United States Board of Tax Appeals · Jun 28, 1933

In Battleson v. … Reviewed by the Board. Judgment will be entered for the respondent.

McLarry v. Commissioner

8 B.T.A. 1257 · United States Board of Tax Appeals · Nov 5, 1927

ETHEL HOPKINS MCLARRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McLarry v. Commissioner Docket No. 8490. … Reviewed by the Board. Decision will be entered for the respondent.

Bonneville Lumber Co. v. Commissioner

2 B.T.A. 489 · United States Board of Tax Appeals · Sep 8, 1925

Bonneville Lumber Co. v. Commissioner Docket Nos. 3657, 3946, 3984, 4358. … From the depositions and oral and documentary evidence presented at the hearing the Board makes the following FINDINGS OF FACT.

Anderson v. Commissioner

10 B.T.A. 1376 · United States Board of Tax Appeals · Mar 14, 1928

Littleton: The first issue is governed by the decision of the Board in Dorothy Payne Whitney Straight, 7 B. T. … A. 177, and the decision of the District Court for the Southern District of New York in Bankers' Trust Co., v. Bowers, 23 Fed. (2d) 941.

Chapin Constr. Co. v. Commissioner

3 B.T.A. 25 · United States Board of Tax Appeals · Nov 12, 1925

Co. v. Commissioner Docket No. 3200. … United States Board of Tax Appeals 3 B.T.A. 25 ; 1925 BTA LEXIS 2071 ; November 12, 1925 , Decided Submitted June 16, 1925 . *2071 A corporation engaged in the business of road and street construction contracting, keeping

Schaeffer v. Commissioner

47 B.T.A. 727 · United States Board of Tax Appeals · Sep 22, 1942

VIRGIL SCHAEFFER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM G. PICKREL, AND MARGARET B. PICKREL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LOWELL P. RIEGER, PETITIONER, v. … Schaeffer v. Commissioner Docket Nos. 109894, 109895, 109901. United States Board of Tax Appeals 47 B.T.A. 727 ; 1942 BTA LEXIS 657 ; September 22, 1942 , Promulgated *657 1.

Blogg & Littauer, Inc. v. Commissioner

3 B.T.A. 427 · United States Board of Tax Appeals · Jan 21, 1926

Blogg & Littauer, Inc. v. Commissioner Docket No. 5297. United States Board of Tax Appeals 3 B.T.A. 427 ; 1926 BTA LEXIS 2673 ; January 21, 1926 , Decided Submitted December 8, 1925 . *2673 Claude A. … At no time prior to February 8, 1919, was *2676 there any formal or informal meeting of the board of directors or of a majority thereof at which such additional salaries were voted or approved.

Davidson v. Commissioner

26 B.T.A. 754 · United States Board of Tax Appeals · Jul 29, 1932

Osterloh v. Lucas, 37 Fed. (2d) 277. … Eckert v. Burnet, 283 U. S. 140 . We have noted carefully the recent opinion of the Circuit Court of Appeals for the Second Circuit in Shiman v.

Woodrow Lee Trust v. Commissioner

14 B.T.A. 1420 · United States Board of Tax Appeals · Jan 18, 1929

A. 231, after a careful consideration of the authorities, particularly the cases of Crocker v. Malley, 249 U. S. 223 , and Hecht v. Malley, 265 U. … S. 107 , and Zonne v. Minneapolis Syndicate, 220 U. S. 187 .

Walter H. Goodrich & Co. v. Commissioner

40 B.T.A. 960 · United States Board of Tax Appeals · Nov 24, 1939

GOODRICH & CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Walter H. Goodrich & Co. v. Commissioner Docket No. 93247. … United States Board of Tax Appeals 40 B.T.A. 960 ; 1939 BTA LEXIS 778 ; November 24, 1939 , Promulgated *778 1.

Murphy Dillon Co. v. Commissioner

23 B.T.A. 1320 · United States Board of Tax Appeals · Aug 26, 1931

MURPHY DILLON COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Murphy Dillon Co. v. Commissioner Docket No. 31254. … At the first meeting of the board of directors of the petitioner, composed of C. G. Bullis, H. K. Bagley and M. R.

Piggly Wiggly Corp. v. Commissioner

28 B.T.A. 412 · United States Board of Tax Appeals · Jun 20, 1933

PIGGLY WIGGLY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Piggly Wiggly Corp. v. Commissioner Docket Nos. 25126, 43860. … Reviewed by the Board. Decision will be entered under Rule 50.

Belmont Shore Co. v. Commissioner

21 B.T.A. 714 · United States Board of Tax Appeals · Dec 16, 1930

BELMONT SHORE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Belmont Shore Co. v. Commissioner Docket No. 25998. … The property mentioned in the last option was acquired in the manner and for the consideration set forth in the above resolution of the board of directors.

Carlson v. Commissioner

39 B.T.A. 185 · United States Board of Tax Appeals · Jan 24, 1939

CARLSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Carlson v. Commissioner Docket No. 87564. … LEECH *185 On December 8, 1938, this Board promulgated an opinion herein, *1060 38 B.T.A. 1361 . On December 8, 1938, the decision of the Board was entered pursuant to that opinion.

Gimbel v. Commissioner

20 B.T.A. 213 · United States Board of Tax Appeals · Jul 11, 1930

GIMBEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BENEDICT GIMBEL, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES GIMBEL, PETITIONER, v. … Gimbel v. Commissioner Docket Nos. 32348-32350.

Todd v. Commissioner

15 B.T.A. 962 · United States Board of Tax Appeals · Mar 20, 1929

We must follow the rule laid down by the Supreme Court of the United States in United States v. Ludey, 274 U. S. 295 , and as stated early in the Board’s history in Even Realty Co., 1 B. T. A. 355. … The recent case of Miller v. McCaughn, decided by the Circuit Court of Appeals for the Third Circuit, 27 Fed. (2d) 128, is conclusive on us in this case.

Rollestone Corp. v. Commissioner

38 B.T.A. 1093 · United States Board of Tax Appeals · Nov 8, 1938

UeTbrnich v. HeTbnan, 276 U. S. 233 ; Gossett v. Commissioner, 59 1 Fed. (2d) 365; HoTmby Corporation v. Commissioner, 83 Fed. (2d) 548. … The Board can not make any approximation for either year. The evidence fails to show that the Commissioner erred. Decisions will be entered under Bule 50. Alexander v. Continental Petroleum Co., 63 Fed. (2d) 927.

Manatee Crate Co. v. Commissioner

22 B.T.A. 996 · United States Board of Tax Appeals · Mar 31, 1931

Remington Rand, Inc. v. Commissioner, 33 Fed. (2d) 77; Riggs National Bank, 17 B. T. A. 615; Obenchain-Boyer Co., 18 B. T. A. 293. … Reviewed by the Board. Decision will be entered under Rule 50.

Tracy v. Commissioner

25 B.T.A. 1055 · United States Board of Tax Appeals · Apr 5, 1932

To the same effect is Shepard v. Shepard, 164 Mich. 183 ; 129 N. W. 201 . The Board has heretofore held in Edward H. Mount, 16 B. T. … Eeviewed by the Board. Judgment will be entered under Rule 50. Lansdon and Matthews concur in the result. Murdock and Leech dissent.