Case law

Martinelli v. Commissioner

32 B.T.A. 332 · United States Board of Tax Appeals · Apr 3, 1935

MARTINELLI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Martinelli v. Commissioner Docket No. 61884. … United States Board of Tax Appeals 32 B.T.A. 332 ; 1935 BTA LEXIS 964 ; April 3, 1935 , Promulgated *964 Joint resolution of the Congress extending the two-year period of limitation in section 275 of the Revenue Act of 1928

Murchison v. Commissioner

35 B.T.A. 1023 · United States Board of Tax Appeals · Apr 27, 1937

COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. , PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. … Murchison v. Commissioner Docket Nos. 77945, 77946, 78093, 78094, 78095, 78096.

Pennsylvania Co. for Ins., etc. v. Commissioner

25 B.T.A. 1168 · United States Board of Tax Appeals · Apr 18, 1932

Commonwealth v. Turner, 145 Mass. 296 ; 14 N. E. 130 . … Reviewed by the Board. Decision will he entered for the respondent.

Westmoreland Specialty Co. v. Commissioner

18 B.T.A. 847 · United States Board of Tax Appeals · Jan 16, 1930

WESTMORELAND SPECIALTY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Westmoreland Specialty Co. v. Commissioner Docket No. 18835. … Thereafter, he did not attend either formal or informal meetings of the board of directors, from which he resigned in December, 1921. On May 12, 1921, at a meeting of the board of directors, Charles H.

Schlesinger v. Commissioner

11 B.T.A. 601 · United States Board of Tax Appeals · Apr 16, 1928

SCHLESINGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Schlesinger v. Commissioner Docket No. 13728. … United States Board of Tax Appeals 11 B.T.A. 601 ; 1928 BTA LEXIS 3761 ; April 16, 1928 , Promulgated *3761 The Lake School for Girls was during the year 1920 a corporation organized and operated exclusively for educational

Haughey v. Commissioner

47 B.T.A. 1 · United States Board of Tax Appeals · Jun 2, 1942

HAUGHEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROGER D. MELLICK AND CATHERINE G. MELLICK, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Haughey v. … Reviewed by the Board. Decisions will be entered for the respondent. LEECH concurs only in the result.

Harrison v. Commissioner

41 B.T.A. 1217 · United States Board of Tax Appeals · May 22, 1940

Petitioner contends that if Burnet v. Whitehouse, supra, and Helvering v. … Reviewed by the Board. Decision will he entered that there is no deficiency and no overpayment in income tax for the year 1931.

Buena Vista Hardwood Co. v. Commissioner

3 B.T.A. 503 · United States Board of Tax Appeals · Jan 30, 1926

Buena Vista Hardwood Co. v. Commissioner Docket No. 2603. … United States Board of Tax Appeals 3 B.T.A. 503 ; 1926 BTA LEXIS 2632 ; January 30, 1926 , Decided Submitted October 26, 1925 . *2632 Upon the evidence, held, that the deduction allowed for the amortization of facilities

Bridgeport-City Trust Co. v. Commissioner

32 B.T.A. 1181 · United States Board of Tax Appeals · Aug 9, 1935

Irwin v. Gavit, 268 U. S. 161 ; Heiner v. Beatty, 17 Fed. (2d) 743; affd., 276 U. S. 598 , on authority of Irwin v. Gavit ; and Helvering v. Butterworth, 290 U. … Eeviewed by the Board. Decision toill be entered pursuant to Rule 60. Sec. 21Í).

Baldwin Co. v. Glander

46 Ohio Law. Abs. 106 · United States Board of Tax Appeals · Apr 12, 1946

In the case of American Manufacturing Company v St. Louis, 250 U. … A very similar situation is presented in the case of The Ohio Match Company v Evatt, 24 O. O., 91, 36 Abs. 414 , 9 Ohio Supp. 35 , decided by this Board.

Pearson v. Commissioner

36 B.T.A. 5 · United States Board of Tax Appeals · Jun 4, 1937

See United States v. Wells, 283 U.S. 102 . Becker v. St. Louis Union Trust Co., 296 U.S. 48 . … Reviewed by the Board. Judgment will be entered under Rule 50.

Trahern Pump Co. v. Commissioner

27 B.T.A. 363 · United States Board of Tax Appeals · Dec 19, 1932

ROPER CORPORATION, SUCCESSOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Trahern Pump Co. v. Commissioner Docket No. 40498. … Handy & Harman v. Burnet, 284 U.S. 136 . 3.

Marcher v. Commissioner

32 B.T.A. 76 · United States Board of Tax Appeals · Feb 19, 1935

The Circuit Court of Appeals for the Second Circuit, in deciding the case of Commissioner v. … Keviewed by the Board. Decision •will he entered, under Rule 50 at Docket No. €7808. Decision will he entered for the respondent at Docket No. 67800. Sec. 112 (i) (1).

Baker, Hamilton & Pacific Co. v. Commissioner

2 B.T.A. 1 · United States Board of Tax Appeals · Jun 9, 1925

Baker, Hamilton & Pacific Co. v. Commissioner Docket No. 349. … On consideration by the Board, IVINS, KORNER, and TRUSSELL dissent.

Guarantee Title & Trust Co. v. Commissioner

10 B.T.A. 599 · United States Board of Tax Appeals · Feb 8, 1928

GUARANTEE TITLE & TRUST CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Guarantee Title & Trust Co. v. Commissioner Docket No. 6063. … Reviewed by the Board. Judgment will be entered on 10 days' notice, under Rule 50.

Kent Paper Co. v. Commissioner

13 B.T.A. 273 · United States Board of Tax Appeals · Aug 22, 1928

KENT PAPER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kent Paper Co. v. Commissioner Docket No. 14437. … United States Board of Tax Appeals 13 B.T.A. 273 ; 1928 BTA LEXIS 3282 ; August 22, 1928 , Promulgated *3282 Solomon Goodman, Esq., for the petitioner. George S. Herr, Esq., for the respondent.

William C. De Mille Prods. v. Commissioner

30 B.T.A. 826 · United States Board of Tax Appeals · May 31, 1934

As stated by the court in United Business Corp. v. … Reviewed by the Board. Decision will be entered under Bule 50. MoRbts and Matthews dissent.

Associated Dental Supply Co. v. Commissioner

9 B.T.A. 1022 · United States Board of Tax Appeals · Jan 3, 1928

ASSOCIATED DENTAL SUPPLY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Associated Dental Supply Co. v. Commissioner Docket No. 5650. … The question of reasonableness of salaries paid by corporations has been frequently before the Board and no extended discussion is necessary.

Hall v. Commissioner

36 B.T.A. 398 · United States Board of Tax Appeals · Aug 3, 1937

Also, the income is taxable to the grantor where the trust is established to provide for the support, maintenance, and education of his minor children, Helvering v. Stokes, 296 U. S. 551 ; Helvering v. … Reviewed by the Board. Judgment will be entered under Rule 50. Mellott dissents.

Western Valve Bag Co. v. Commissioner

13 B.T.A. 749 · United States Board of Tax Appeals · Oct 3, 1928

WESTERN VALVE BAG CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Western Valve Bag Co. v. Commissioner Docket Nos. 9580, 11612, 13062. … Reviewed by the Board. Judgment will be entered for the respondent.