Case law

Rhode Island Tool Co. v. Commissioner

3 B.T.A. 180 · United States Board of Tax Appeals · Nov 28, 1925

Rhode Island Tool Co. v. Commissioner Docket No. 2832. … STERNHAGEN: Since this appeal was filed the Board has decided the , and the .

Carolina Contracting Co. v. Commissioner

32 B.T.A. 1171 · United States Board of Tax Appeals · Aug 8, 1935

A. 750, the Board took the same view, apparently, as did the court in the Thatcher case. … Reviewed by the Board. Judgment will T)e entered under Rule 50. Matthews concurs in the result.

Lembcke v. Commissioner

44 B.T.A. 502 · United States Board of Tax Appeals · May 16, 1941

United States v. Boston & Maine R. R. Co., supra; Helvering v. Horst, 311 U. S. 112 ; Helvering v. Eubank, 311 U. S. 122 . See also Herman M. Rhodes, 43 B. T. A. 780; Alfred Le Blanc, 7 B. T. A. 256; Harrison v. … Reviewed by the Board. Decisions will be entered under Rule 50.

Gilchrist Co. v. Commissioner

5 B.T.A. 600 · United States Board of Tax Appeals · Nov 23, 1926

Gilchrist Co. v. Commissioner Docket No. 5397. … United States Board of Tax Appeals 5 B.T.A. 600 ; 1926 BTA LEXIS 2836 ; November 23, 1926 , Decided *2836 VALUE; OPINION. - Since value implies both a purchaser and a seller, it is not enough that he who would be a seller

Schaff v. Commissioner

46 B.T.A. 640 · United States Board of Tax Appeals · Mar 13, 1942

SCHAFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Schaff v. Commissioner Docket No. 101775. United States Board of Tax Appeals 46 B.T.A. 640 ; 1942 BTA LEXIS 841 ; March 13, 1942 , Promulgated *841 1. … The personal trading accounts of Jessie Guy, an employee of the firm, and Richard Brown, and one Chrystal, junior partners, showed net debit balances of about $82,000, $145,000, and $147,000, respectively.

Birmingham Trust & Sav. Co. v. Commissioner

5 B.T.A. 245 · United States Board of Tax Appeals · Oct 29, 1926

YOUNG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Birmingham Trust & Sav. Co. v. Commissioner Docket No. 7440. … In a recent case, Boyd v. Heiner, 5 Am. Fed.

Reynolds v. Commissioner

41 B.T.A. 59 · United States Board of Tax Appeals · Jan 10, 1940

This was the reasoning of Brewster v. Gage, 280 U. S. 327 . … Reviewed by the Board. Decision will be entered for the resfondent. Van Fossan dissents.

White Oak Transportation Co. v. Commissioner

24 B.T.A. 307 · United States Board of Tax Appeals · Oct 9, 1931

Lamson v. Hibbs, 120 Va. 693 ; 91 S. E. 750 ; Denteel v. Island Park Association, 229 Pa. 403 . … Lucas v. American Code Co., 280 U.

Western Maryland Dairy Corp. v. Commissioner

32 B.T.A. 769 · United States Board of Tax Appeals · Jun 13, 1935

WESTERN MARYLAND DAIRY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Western Maryland Dairy Corp. v. Commissioner Docket No. 74017. … directed attention to the employees common stock installment purchase plan embodied in the resolutions adopted by this Board of Directors on November 5, 1928 and reminded this Board that the purpose of the plan was to further

Wright v. Commissioner

12 B.T.A. 999 · United States Board of Tax Appeals · Jun 29, 1928

WRIGHT, PEARL ROSS WRIGHT, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wright v. Commissioner Docket No. 12096. … Reviewed by the Board. Judgment will be entered for the petitioner. MILLIKEN concurs in the result. SMITH AND *3425 VAN FOSSAN dissent.

Pelican Ice Co. v. Commissioner

11 B.T.A. 75 · United States Board of Tax Appeals · Mar 20, 1928

PELICAN ICE CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PELICAN COLD-STORAGE & WAREHOUSING CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pelican Ice Co. v. … Reviewed by the Board. Judgment will be entered for the respondent. GREEN and MILLIKEN dissent.

Estate of White v. Commissioner

41 B.T.A. 525 · United States Board of Tax Appeals · Mar 5, 1940

See Weigel v. Commissioner, supra. … Reviewed by the Board. Decision will be entered under Rule 50l SEC. 162. NET INCOME.

Atkins v. Commissioner

28 B.T.A. 500 · United States Board of Tax Appeals · Jun 22, 1933

Esperson v. Gornmis- sioner, 49 Fed. (2d) 259. … Reviewed by the Board. Judgment will he entered under Rule 60.

Ames v. Commissioner

9 B.T.A. 1336 · United States Board of Tax Appeals · Jan 16, 1928

Bridge v. Bridge, 146 Mass. 373 ; Little v. Little, 161 Mass. 188 ; Jordan v. Jordan, 192 Mass. 337 . . … The Commissioner having determined no deficiency for 1919 but an overassessment, which it is admitted would result in a refund (if not barred by limitation), the Board is without jurisdiction and the proceeding, so far as

Van Keuren v. Commissioner

28 B.T.A. 480 · United States Board of Tax Appeals · Jun 20, 1933

VAN KEUREN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Van Keuren v. Commissioner Docket No. 49507. … United States Board of Tax Appeals 28 B.T.A. 480 ; 1933 BTA LEXIS 1129 ; June 20, 1933 , Promulgated *1129 1.

F. J. Young Corp. v. Commissioner

35 B.T.A. 860 · United States Board of Tax Appeals · Apr 9, 1937

A. 688, and Lynch v. Hornby, 247 U. S. 339 . … A. 342; Walker v. Hopkins, 12 Fed. (2d) 262. The dividend in the Eisner v.

Wobbers, Inc. v. Commissioner

26 B.T.A. 322 · United States Board of Tax Appeals · Jun 8, 1932

WOBBERS, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WOBBER BROTHERS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SCHWARTZ-KASSER IMPROVEMENT COMPANY, PETITIONER, v. … Wobbers, Inc. v. Commissioner Docket Nos. 36874, 36875, 36876. United States Board of Tax Appeals 26 B.T.A. 322 ; 1932 BTA LEXIS 1333 ; June 8, 1932 , Promulgated *1333 1.

Stewart v. Commissioner

39 B.T.A. 87 · United States Board of Tax Appeals · Jan 12, 1939

Roby v. Bismarck National Bank, 4 N. D. 156 ; 59 N. W. 719, 720 ; Ferguson v. Blood, 152 Fed. 98, 103 . … Reviewed by the Board. Decision will be entered for the petitioner. Leech concurs only in the result.

Blodget v. Commissioner

13 B.T.A. 1243 · United States Board of Tax Appeals · Oct 26, 1928

It has been established by numerous decisions of the Board, as well as of the courts, that for Federal income-tax purposes the executors of the estate of a decedent take over the assets of the decedent including choses in … A. 1071; Bankers’ Trust Co. v. Bowers, 23 Fed. (2d) 941; Nichols v. United States, 64 Ct. Cls. 241; writ of certiorari denied April 16, 1928, 277 U. S. 584 .

Franc Furniture Co. v. Commissioner

1 B.T.A. 420 · United States Board of Tax Appeals · Jan 29, 1925

Franc Furniture Co. v. Commissioner Docket No. 266. … United States Board of Tax Appeals 1 B.T.A. 420 ; 1925 BTA LEXIS 2928 ; January 29, 1925 , decided Submitted December 30, 1924 . *2928 Upon the facts disclosed this taxpayer is held to have made returns upon the installment