Case law

Van Winkle v. Commissioner

21 B.T.A. 1343 · United States Board of Tax Appeals · Jan 23, 1931

MARSHALL VAN WINKLE, EXECUTOR, ESTATE OF ANNA EISELE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Van Winkle v. Commissioner Docket No. 36900. … Reviewed by the Board. Judgment will be entered under Rule 50.

G & C Frost Co. v. Commissioner

44 B.T.A. 94 · United States Board of Tax Appeals · Apr 8, 1941

In Warren Service Corporation, supra, the Board declined'to follow the Langwell Realty Corporation' case, while the Circuit Court of Appeals, in the same case, stated: If the ease of Commissioner v. … See Helvering v.

Duquesne Steel Foundry Co. v. Commissioner

15 B.T.A. 467 · United States Board of Tax Appeals · Feb 15, 1929

DUQUESNE STEEL FOUNDRY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Duquesne Steel Foundry Co. v. Commissioner Docket No. 5217. … The invested capital of the taxpayer, based on the January 1, 1914, value of its assets, has been determined and was not attacked upon the hearing before the Board.

Brady v. Commissioner

7 B.T.A. 818 · United States Board of Tax Appeals · Jul 29, 1927

BRADY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Brady v. Commissioner Docket No. 7434. … Reviewed by the Board. *3103 Judgment will be entered on 15 days' notice, under Rule 50.

Wagner v. Commissioner

10 B.T.A. 1268 · United States Board of Tax Appeals · Mar 9, 1928

WAGNER, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wagner v. Commissioner Docket No. 8489. … United States Board of Tax Appeals 10 B.T.A. 1268 ; 1928 BTA LEXIS 3915 ; March 9, 1928 , Promulgated *3915 1.

Nachmann Co. v. Commissioner

4 B.T.A. 1271 · United States Board of Tax Appeals · Sep 30, 1926

Nachmann Co. v. Commissioner Docket No. 4880. United States Board of Tax Appeals 4 B.T.A. 1271 ; 1926 BTA LEXIS 2032 ; September 30, 1926 , Decided *2032 E. B. VanVeen, Esq., for the petitioner. L. C. … license agreement and paid the required royalties until the year 1918, when the United States District Court for the Eastern Division of the Northern District of Illinois, in the case of Marshall Ventilator Mattress Co. v.

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

Bankers Commercial Corp. v. Commissioner

8 B.T.A. 517 · United States Board of Tax Appeals · Oct 4, 1927

BANKERS COMMERCIAL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bankers Commercial Corp. v. Commissioner Docket No. 7145. … Reviewed by the Board. Judgment will be entered on 10 days' notice, under Rule 50.

Chicago Insulated Wire & Mfg. Co. v. Commissioner

10 B.T.A. 1195 · United States Board of Tax Appeals · Mar 7, 1928

CHICAGO INSULATED WIRE & MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chicago Insulated Wire & Mfg. Co. v. Commissioner Docket No. 2380. … On March 7, 1925, petitioner filed its petition with this Board. OPINION. LITTLETON: The written consent entered into between petitioner and the Commissioner expired April 1, 1924.

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

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.

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.

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.

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.

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.

Kelly v. Commissioner

10 B.T.A. 141 · United States Board of Tax Appeals · Jan 24, 1928

He is and for four or five years has been a member of the appraisals committee of the Detroit Real Estate Board. He has had wide experience in valuing real estate. … The situation here presented is different from the facts in the case of Hellmich v.

Nice Ball Bearing Co. v. Commissioner

5 B.T.A. 484 · United States Board of Tax Appeals · Nov 12, 1926

This motion was denied at the time of the hearing on the basis of the Board’s decision in the Appeals of E. J. Barry, 1 B. T. A. 156, and Hickory Spinning Co., 1 B. T. … In the case of the Malleable Iron Range Co. v. United States, 62 Ct.