Case law

Strassburger v. Commissioner

37 B.T.A. 881 · United States Board of Tax Appeals · May 17, 1938

STRASSBURGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Strassburger v. Commissioner Docket No. 82562. … Pursuant to decision of the United States Board of Tax Appeals at Docket No. 76683, promulgated May 24, 1935, in the case of Oscar A. Olstad, Petitioner, v.

Sugarland Indus. v. Commissioner

15 B.T.A. 1265 · United States Board of Tax Appeals · Apr 5, 1929

SUGARLAND INDUSTRIES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sugarland Indus. v. Commissioner Docket No. 25063. … The petitioner secured permission from the State Board of Education to establish an independent *1268 school *2699 district, primarily for the use of the children of its employees.

Texarkana Cotton Oil Co. v. Commissioner

1 B.T.A. 1142 · United States Board of Tax Appeals · May 20, 1925

Texarkana Cotton Oil Co. v. Commissioner Docket No. 1888. United States Board of Tax Appeals 1 B.T.A. 1142 ; 1925 BTA LEXIS 2639 ; May 20, 1925 , decided Submitted April 16, 1925 . *2639 1. … It is, therefore, the opinion of the Board that the expenditure *2645 of $24,089.88 should be distributed over the period from May 1, 1919, to June 30, 1920.

Lincoln Drug Co. v. Commissioner

1 B.T.A. 809 · United States Board of Tax Appeals · Mar 18, 1925

Lincoln Drug Co. v. Commissioner Docket No. 1403. United States Board of Tax Appeals 1 B.T.A. 809 ; 1925 BTA LEXIS 2782 ; March 18, 1925 , decided Submitted February 18, 1925 . *2782 Louis J. … From the facts set forth in the petition, all of which are admitted by the answer of the Commissioner, the Board makes the following FINDINGS OF FACT.

Best Brewery Co. v. Commissioner

16 B.T.A. 1354 · United States Board of Tax Appeals · Jul 17, 1929

BEST BREWERY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Best Brewery Co. v. Commissioner Docket No. 19139. … United States Board of Tax Appeals 16 B.T.A. 1354 ; 1929 BTA LEXIS 2393 ; July 17, 1929 , Promulgated *2393 1.

Harrison v. Commissioner

30 B.T.A. 966 · United States Board of Tax Appeals · Jun 19, 1934

The stipulated facts in this case and the conclusion reached by the Board in the companion case of J. M. … Reviewed by the Board. Decision will be entered under Rule 50.

First Trust & Sav. Bank v. Commissioner

11 B.T.A. 1034 · United States Board of Tax Appeals · May 4, 1928

FIRST TRUST & SAVINGS BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. First Trust & Sav. Bank v. Commissioner Docket No. 11746. … United States Board of Tax Appeals 11 B.T.A. 1034 ; 1928 BTA LEXIS 3669 ; May 4, 1928 , Promulgated *3669 On the cash basis the petitioner did not receive taxable income to the extent of commissions deducted from the principal

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.

Northern Trust Co. v. Commissioner

20 B.T.A. 866 · United States Board of Tax Appeals · Sep 17, 1930

This contention was denied by the United States Supreme Court in Hellmich v. Hellman, 276 U. … Reviewed by the Board. Judgment will be entered under Rule 50.

St. Louis Union Trust Co. v. Commissioner

30 B.T.A. 370 · United States Board of Tax Appeals · Apr 13, 1934

In Kenaday v. … Mitchell, 18 B.T.A. 994 ; affd., Mitchell v. Commissioner, 48 Fed.(2d) 697 ; certiorari denied, 284 U.S. 646 . Reviewed by the Board. Judgment will be entered under Rule 50.

Nixon v. Commissioner

2 B.T.A. 524 · United States Board of Tax Appeals · Sep 8, 1925

F 1515 may be found as facts by the Board, with the exception as to the March 1, 1913, value of the notes for which a deduction was claimed in the return filed for 1919. FINDINGS OF FACT. 1. … Nixon v. Ramsey, 180 Pac. 649 . The taxpayer thereupon under date of August 31, 1919, charged to profit and loss her equity of $6,737.50 and claimed the amount as a bad debt deduction in her 1919 return. 4.

Stokes v. Commissioner

7 B.T.A. 375 · United States Board of Tax Appeals · Jun 16, 1927

STOKES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE RESPONDENT. Stokes v. Commissioner Docket No. 251. … United States Board of Tax Appeals 7 B.T.A. 375 ; 1927 BTA LEXIS 3194 ; June 16, 1927 , Promulgated *3194 In computing gain or loss on the sale of real property, petitioner claimed as part of cost an amount spent in litigation

Cincinnati Frog & Switch Co. v. Commissioner

2 B.T.A. 688 · United States Board of Tax Appeals · Sep 30, 1925

Cincinnati Frog & Switch Co. v. Commissioner Docket No. 2032. … United States Board of Tax Appeals 2 B.T.A. 688 ; 1925 BTA LEXIS 2275 ; September 30, 1925 , Decided Submitted May 18, 1925 . *2275 During the year 1918 certain of the taxpayer's planers were equipped with a device invented

Scully v. Commissioner

44 B.T.A. 1279 · United States Board of Tax Appeals · Aug 28, 1941

He contends that Higgins v. … We think petitioner’s activities outside his farming operations did not constitute a trade or business carried on by him, under the authority of Higgins v. Commissioner, supra; City Bank Farmers Trust Co. v.

Landers Bros. Co. v. Commissioner

21 B.T.A. 596 · United States Board of Tax Appeals · Dec 9, 1930

LANDERS BROTHERS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Landers Bros. Co. v. Commissioner Docket No. 28393. … United States Board of Tax Appeals 21 B.T.A. 596 ; 1930 BTA LEXIS 1829 ; December 9, 1930 , Promulgated *1829 Frank L. Mulholland, Esq., for the petitioner. W. R. Lansford, Esq., for the respondent.

Mosenthal v. Commissioner

12 B.T.A. 365 · United States Board of Tax Appeals · Jun 4, 1928

MOSENTHAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mosenthal v. Commissioner Docket No. 6994. … Reviewed by the Board. Decision will be entered for the petitioner under Rule 50.

Long v. Commissioner

12 B.T.A. 488 · United States Board of Tax Appeals · Jun 8, 1928

LONG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Long v. Commissioner Docket No. 11981. … Reviewed by the Board. Judgment will be entered for the respondent. MILLIKEN did *3528 not participate.

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.

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.

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.