Case law

Parrish v. Commissioner

44 B.T.A. 144 · United States Board of Tax Appeals · Apr 9, 1941

PERCIVAL PARRISH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Parrish v. Commissioner Docket No. 103406. … United States Board of Tax Appeals 44 B.T.A. 144 ; 1941 BTA LEXIS 1379 ; April 9, 1941 , Promulgated *1379 A taxpayer who, separated from his wife, is the sole support of his aged mother and sisters in a home in another city

Boston Hide & Leather Co. v. Commissioner

5 B.T.A. 617 · United States Board of Tax Appeals · Nov 26, 1926

Boston Hide & Leather Co. v. … Commissioner DOCKET NO. 5105 United States Board of Tax Appeals 5 B.T.A. 617 ; 1926 BTA LEXIS 2816 ; November 26, 1926 , Decided *2816 On March 12, 1920, the petitioner filed what it designated as a "tentative return," which

G. Elias & Bro., Inc. v. Commissioner

10 B.T.A. 508 · United States Board of Tax Appeals · Feb 3, 1928

ELIAS & BROTHER, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. G. Elias & Bro., Inc. v. Commissioner Docket No. 11954. … United States Board of Tax Appeals 10 B.T.A. 508 ; 1928 BTA LEXIS 4088 ; February 3, 1928 , Promulgated *4088 The amount deducted by the petitioner on account of the exhaustion, wear and tear, including obsolescence, of its

H. P. Robertson Co. v. Commissioner

14 B.T.A. 887 · United States Board of Tax Appeals · Dec 21, 1928

municipality where recovery is not always easy, it would indeed require a high degree of optimism to say, at the close of 1920, that the loss suffered would be compensated for, and as Justice Stone said in United States v. … A. 759, and United States v. White Dental Manufacturing Co. of Pennsylvania, supra. Reviewed by the Board. Judgment will be entered under Rule 50. Sternhagen and Moeeis concur in the result.

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.

Acme Mills, Inc. v. Commissioner

6 B.T.A. 1065 · United States Board of Tax Appeals · Apr 26, 1927

ACME MILLS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Acme Mills, Inc. v. Commissioner Docket No., 1598. … , the selling price does not establish the March 1, 1913, market value thereof, since there was not the open market and freedom from compulsion in that sale that is contemplated by the Board's prior rulings.

McLeod v. Commissioner

19 B.T.A. 134 · United States Board of Tax Appeals · Feb 28, 1930

The evidence here does not show, *140 in the language of the Supreme Court in United States v. White Dental Mfg. Co., 274 U. … Reviewed by the Board. Judgment mil he entered for the respondent.

Stifel v. Commissioner

7 B.T.A. 1060 · United States Board of Tax Appeals · Aug 9, 1927

STIFFL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Stifel v. Commissioner Docket No. 6470. … United States Board of Tax Appeals 7 B.T.A. 1060 ; 1927 BTA LEXIS 3033 ; August 9, 1927 , Promulgated *3033 Debts, not ascertained to be worthless and charged off as such on decedent's books during the taxable period, can

Western Acceptance Corp. v. Commissioner

46 B.T.A. 828 · United States Board of Tax Appeals · Apr 1, 1942

General Motors Acceptance Corporation v. Mid-West Chevrolet Co., supra; Coast Finance Corporation v. Powers, 209 Pac. 614 (Oreg.); Martin v. McAvoy, 228 Pac. 694 (Wash.). … Co. v. Commissioner, 284 U. S. 552 ; Deputy v. duPont, 308 U. S. 488 .

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

Hugh Hodges Drilling Co. v. Commissioner

43 B.T.A. 1045 · United States Board of Tax Appeals · Mar 20, 1941

Thomas v. Perkins, 301 U. … The validity of this and similar statutes has been sustained both by this Board and the .courts. See Chicago Telephone Supply Co. v. United States (Ct. Cls.), 23 Fed. Supp. 471; certiorari denied, 305 U.

Watson v. Commissioner

20 B.T.A. 270 · United States Board of Tax Appeals · Jul 21, 1930

WATSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT H. K. WATSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Watson v. Commissioner Docket Nos. 39192, 39193. … This construction of the statute was considered and accepted by the board in ; ; and .

Holifield v. Commissioner

7 B.T.A. 1302 · United States Board of Tax Appeals · Sep 7, 1927

See Jones v. Gilliam (Texas Court of Civil Appeals), 199 S. W. 694 . While the guardian would have had the same rights as to the realty as the administratrix (Arts. 4164 — 4166, 4176, Vernon’s Ann. Tex. Civ. … Reviewed by the Board. Judgment will be entended on 15 days’ notice, wader Bule 50.

C. W. Cowell Co. v. Commissioner

21 B.T.A. 1274 · United States Board of Tax Appeals · Jan 21, 1931

COWELL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. W. Cowell Co. v. Commissioner Docket No. 19032. … He shall affix the seal of said Board of Trustees, to all documents requiring a seal, and attest the signature of the President.

Metropolitan Sec. Corp. v. Commissioner

19 B.T.A. 299 · United States Board of Tax Appeals · Mar 18, 1930

United States v. Capps Mfg. Co., 15 Fed. (2d) 528; Grennell v. Detroit Gas Co., 112 Mich. 70 ; 70 N. W. 413 ; McWilliams v. Excelsior Coal Co., 298 Fed. 884 ; Swing v. American Glucose Co., 123 Ill. … Reviewed by the Board. Judgment wild be entered for the 'petitioner. Morris dissents on the authority of Woodley Petroleum Co. et al., 16 B. T. A. 253.

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.

Gamon Meter Co. v. Commissioner

1 B.T.A. 1124 · United States Board of Tax Appeals · May 8, 1925

Gamon Meter Co. v. Commissioner Docket No. 395. … Meetings of the respective boards of directors were held at the same time and place.

Manning v. Commissioner

7 B.T.A. 286 · United States Board of Tax Appeals · Jun 14, 1927

GRAVES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Manning v. Commissioner Docket Nos. 8111-8113. … United States Board of Tax Appeals 7 B.T.A. 286 ; 1927 BTA LEXIS 3202 ; June 14, 1927 , Promulgated *3202 The unextinguished cost of buildings removed in order to obtain a 99-year lease upon the land represented the cost

Redlands Sec. Co. v. Commissioner

5 B.T.A. 956 · United States Board of Tax Appeals · Dec 30, 1926

REDLANDS SECURITY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Redlands Sec. Co. v. Commissioner Docket No. 5703. … The parties agree that the value of such orange grove at March 1, 1913, was $48,000, which the Board finds was its value at January 1, 1914.

Hart v. Commissioner

7 B.T.A. 211 · United States Board of Tax Appeals · Jun 7, 1927

HART, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hart v. Commissioner Docket No. 3916. … United States Board of Tax Appeals 7 B.T.A. 211 ; 1927 BTA LEXIS 3232 ; June 7, 1927 , Promulgated *3232 March 1, 1913, value of 197 1/2 acres of land determined to have been $275 an acre. D.