Case law

Roelker v. Commissioner

39 B.T.A. 967 · United States Board of Tax Appeals · May 24, 1939

Minnesota Tea Co., 89 Fed. (2d) 711; Starr v. Commissioner , 82 Fed. (2d) 964; Thurber v. Commissioner , 84 Fed. (2d) 815; Ahles Realty Corporation v. … Reviewed by the Board. Decision will be entered wider Bule 50.

Lansburgh & Bro., Inc. v. Commissioner

23 B.T.A. 66 · United States Board of Tax Appeals · May 6, 1931

LANSBURGH & BROTHER, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lansburgh & Bro., Inc. v. Commissioner Docket No. 23125. … The petitioner's board of directors, on December 19, 1923, authorized Parsons and Hyman to raze the Rathskeller Building, and the demolition was begun in January, 1924.

Chambers v. Commissioner

33 B.T.A. 1125 · United States Board of Tax Appeals · Feb 14, 1936

CHAMBERS, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chambers v. Commissioner Docket No. 71427. … Board of Tax Appeals in the cases of Anna M. Chambers and Thalia C. Taylor, Docket Nos. 17686, 17799 and 26057, and that the Board's opinions and decisions in those cases are published in U.S.B.T.A.

Golding & Hahn Co. v. Commissioner

15 B.T.A. 499 · United States Board of Tax Appeals · Feb 19, 1929

GOLDING & HAHN CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Golding & Hahn Co. v. Commissioner Docket No. 16006. … United States Board of Tax Appeals 15 B.T.A. 499 ; 1929 BTA LEXIS 2849 ; February 19, 1929 , Promulgated *2849 1.

Hall v. Commissioner

2 B.T.A. 931 · United States Board of Tax Appeals · Oct 20, 1925

Hall v. Commissioner Docket No. 3276. … The decedent in his will made a bequest to the Alpha Chi Corporation of Chi Psi (hereinafter called the corporation), but evidence as to the amount *2215 thereof has not been submitted to the Board.

Walle & Co. v. Commissioner

1 B.T.A. 1064 · United States Board of Tax Appeals · Apr 28, 1925

Walle & Co. v. Commissioner Docket No. 1175. United States Board of Tax Appeals 1 B.T.A. 1064 ; 1925 BTA LEXIS 2681 ; April 28, 1925 , decided Submitted April 1, 1925 . *2681 Herbert W. Waguespack, Esq., and Henry J. … From the stipulation, the documentary evidence, and the allegations of the petition admitted by the Commissioner, the Board makes the following *1065 FINDINGS OF FACT. 1.

Harbour-Longmire Co. v. Commissioner

18 B.T.A. 33 · United States Board of Tax Appeals · Nov 9, 1929

Co. v. McLaughlin, 28 Fed. (2d) 81. … Reviewed by the Board. Decision will be entered for the respondent.

King v. Commissioner

9 B.T.A. 502 · United States Board of Tax Appeals · Dec 9, 1927

EARL KING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. King v. Commissioner Docket No. 9942. … United States Board of Tax Appeals 9 B.T.A. 502 ; 1927 BTA LEXIS 2565 ; December 9, 1927 , Promulgated *2565 Certain professional and business losses and expenses allowed and personal expenses disallowed.

Alexander Mfg. Co. v. Commissioner

9 B.T.A. 347 · United States Board of Tax Appeals · Nov 25, 1927

ALEXANDER MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Alexander Mfg. Co. v. Commissioner Docket No. 5656. … Upon the solicitation of the board of commissioners of Rutherford County, North Carolina, the road was turned over, during 1920, to the county, in consideration of an agreement on the part of the board of commissioners that

Klein v. Commissioner

26 B.T.A. 745 · United States Board of Tax Appeals · Jul 28, 1932

The Board, in American Viscose Corporation, 19 B. T. … The United States District Court for the Southern District of New York on June 13, 1932, in the case of United States Trust Co. v.

Vaughan v. Commissioner

31 B.T.A. 548 · United States Board of Tax Appeals · Nov 8, 1934

Co. v. United States, 254 U. S. 141 . We can not find in the present proceeding that the use of inventories is necessary in the determination, of the net income of either *556 the petitioner or the partnership. … Reviewed by the Board. Judgment will T)e entered wider Rule 50.

Waggoner v. Commissioner

5 B.T.A. 1191 · United States Board of Tax Appeals · Jan 26, 1927

United States v. Anderson, 269 U. S. 422 ; United States v. Mitchell, 271 U. S. 9 ; Appeal of Consolidated Asphalt Co., 1 B. T. A. 79; Appeal of Henry Reubel, 1 B. T. A. 676. Royalties are income. Sargent Land Co. v. … S. 503 ; Alworth-Stephens Co. v. Lynch, 278 Fed. 959 ; 294 Fed. 190 ; 267 U. S. 364 .

Davidson v. Commissioner

34 B.T.A. 555 · United States Board of Tax Appeals · May 8, 1936

A. 535, the Board followed Miller v. … Reviewed by the Board. Judgment will he entered under Bule 50.

Henigson v. Commissioner

23 B.T.A. 1295 · United States Board of Tax Appeals · Aug 12, 1931

SAMUEL HENIGSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Henigson v. Commissioner Docket No. 21950. … United States Board of Tax Appeals 23 B.T.A. 1295 ; 1931 BTA LEXIS 1735 ; August 12, 1931 , Promulgated *1735 Where a jeopardy assessment was timely made under section 274(d) of the Revenue Act of 1924 and no claim in abatement

Peavy-Byrnes Lumber Co. v. Commissioner

25 B.T.A. 223 · United States Board of Tax Appeals · Jan 18, 1932

PEAVY-BYRNES LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PEAVY-WILSON LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. … PEAVY-MOORE LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Peavy-Byrnes Lumber Co. v. Commissioner Docket Nos. 15822-15824, 16354-16356, 25984-25986.

Frueauff v. Commissioner

30 B.T.A. 449 · United States Board of Tax Appeals · Apr 20, 1934

FRUEAUFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Frueauff v. Commissioner Docket No. 69614. … Reviewed by the Board. Judgment will be entered for the respondent.

Thomas Cronin Co. v. Commissioner

8 B.T.A. 429 · United States Board of Tax Appeals · Oct 1, 1927

THOMAS CRONIN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Thomas Cronin Co. v. Commissioner Docket No. 7995. … United States Board of Tax Appeals 8 B.T.A. 429 ; 1927 BTA LEXIS 2887 ; October 1, 1927 , Promulgated *2887 On the evidence held that certain noninterest-bearing demand promissory notes were not bona fide paid in for stock

Sutherland v. Commissioner

21 B.T.A. 167 · United States Board of Tax Appeals · Nov 3, 1930

JAMES SUTHERLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sutherland v. Commissioner Docket No. 28999. … In , in considering a similar situation, we said: The statute requires the Board to determine the amount of the deficiency.

Cotton v. Commissioner

25 B.T.A. 866 · United States Board of Tax Appeals · Mar 14, 1932

Respecting the deductions claimed by the petitioner of expenditures made in prospecting his mineral lease, such, this Board and the courts have uniformly held, must be classed as capital expenditures and added to the cost … Co. v. Interstate Commerce Commission, 206 U. S. 441 . We think the petitioner’s venture in the Pump and Well Company resulted in a deductible loss which he was entitled to take in the year claimed.

J. J. White Lumber Co. v. Commissioner

24 B.T.A. 274 · United States Board of Tax Appeals · Oct 6, 1931

WHITE LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. J. White Lumber Co. v. Commissioner Docket No. 43720. … United States Board of Tax Appeals 24 B.T.A. 274 ; 1931 BTA LEXIS 1666 ; October 6, 1931 , Promulgated *1666 The fair market value on March 1, 1913, of a tract of timber must be determined on the basis of what was then believed