Case law

O'Neil v. Commissioner

31 B.T.A. 727 · United States Board of Tax Appeals · Nov 23, 1934

O'NEIL, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. O'Neil v. Commissioner Docket No. 71706. … Hoyt v. Chapin, 85 Minn. 524 ; 89 N.W. 850 .

Colony Coal & Coke Corp. v. Commissioner

20 B.T.A. 326 · United States Board of Tax Appeals · Jul 25, 1930

COLONY COAL & COKE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HAZARD COAL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Colony Coal & Coke Corp. v. … MAPOTHER, 1st V-Pres L & N RR Co., Louisville, Ky.

Spencer v. Commissioner

11 B.T.A. 437 · United States Board of Tax Appeals · Apr 9, 1928

MARION PARSONS SPENCER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Spencer v. Commissioner Docket No. 22194. … Brown, Esq., for the respondent.

Alexander Sprunt & Son, Inc. v. Commissioner

24 B.T.A. 599 · United States Board of Tax Appeals · Nov 4, 1931

Altschul Tobacco Co. v. Commissioner, 42 Fed. (2d) 609. … American Rolling Mills Co. v. Commissioner, 41 Fed. (2d) 314.

Warren County Fertilizer Co. v. Commissioner

17 B.T.A. 113 · United States Board of Tax Appeals · Aug 16, 1929

WARREN COUNTY FERTILIZER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Warren County Fertilizer Co. v. Commissioner Docket No. 15999. … Brown 1 Eugene English 1 T. T. Miller 1 A. E. Kitchens 5 S. E. DuPuis 1 T. A. English 5 Besse Cason Battle 36 Denam Cason 5 C. R. Fitzpatrick 30 H. C. Brown 1 A. Baker 5 E. R. English 10 R. S. Mathews 5 B. T.

Osborn v. Commissioner

22 B.T.A. 935 · United States Board of Tax Appeals · Mar 30, 1931

Word v. Thompson, 22 How. 330, 334 ; 16 L. Ed. 249 ; Meehan v. Valentine, 145 U. S. 611 ; 12 Sup. Ct. 972; 36 L. Ed. 835 ; Keismetter v. … Reviewed by the Board. Decision will be entered under Rule 50.

Leydig v. Commissioner

15 B.T.A. 124 · United States Board of Tax Appeals · Jan 29, 1929

The majority view seems to be in accord with Kansas National Gas Co. v. Boards 75 Kans. 335 ; 89 Pac. 750 , in holding such rights amount to title. … Reviewed by the Board. Judgment will he entered wider Buie 50.

C. H. Swift & Sons, Inc. v. Commissioner

13 B.T.A. 138 · United States Board of Tax Appeals · Jul 31, 1928

SWIFT & SONS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. H. Swift & Sons, Inc. v. Commissioner Docket No. 4806. … Log-run brown ash, 13,000 ft. 4/4.

Killian Co. v. Commissioner

20 B.T.A. 80 · United States Board of Tax Appeals · Jun 16, 1930

KILLIAN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Killian Co. v. Commissioner Docket No. 37377. … United States Board of Tax Appeals 20 B.T.A. 80 ; 1930 BTA LEXIS 2203 ; June 16, 1930 , Promulgated *2203 1.

Thompson & Black v. Commissioner

11 B.T.A. 729 · United States Board of Tax Appeals · Apr 20, 1928

THOMPSON & BLACK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Thompson & Black v. Commissioner Docket No. 10837. … Brown, Esq., for the respondent. ARUNDELL *729 This proceeding is for the redetermination of a deficiency of $5,212.40 in excess-profits taxes for the year 1917.

Community Water Service Co. v. Commissioner

32 B.T.A. 164 · United States Board of Tax Appeals · Feb 28, 1935

Old Colony Trust Co. v. Com missioner, 279 U. S. 716 ; Commissioner v. Liberty Bank & Trust Co., 59 Fed. (2d) 320; Sandy Fox v. Commissioner, 75 Fed. (2d) 183. The Board performs judicial functions. Goldsmith v. … Board, 270 U. S. 117 ; Blair v. Oesterlein Machine Co., 275 U. S. 220, 227 ; Uncasville Mfg. Co. v. Commissioner, 55 Fed. (2d) 893, 897; Underwood v. Commissioner, 56 Fed. (2d) 67, 73; Commissioner v.

Thomas v. Commissioner

25 B.T.A. 810 · United States Board of Tax Appeals · Mar 7, 1932

LU FRISK THOMAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Thomas v. Commissioner Docket No. 55331. … United States Board of Tax Appeals 25 B.T.A. 810 ; 1932 BTA LEXIS 1471 ; March 7, 1932 , Promulgated *1471 Held, that under the provisions of subdivisions (a) and (c)(5) of section 101 of the Revenue Act of 1928 the petitioner

East Toledo Paint Shop Co. v. Commissioner

2 B.T.A. 1195 · United States Board of Tax Appeals · Nov 6, 1925

East Toledo Paint Shop Co. v. Commissioner Docket No. 3441. United States Board of Tax Appeals 2 B.T.A. 1195 ; 1925 BTA LEXIS 2114 ; November 6, 1925 , Decided Submitted July 22, 1925 . *2114 Thomas O. … Coney 1 Florence Snyder 1 Howard Eggleston 3 Cleo Richard Brown 2 *2115 All of the stock, except that held by Wesley L. Thurstin, jr., and H. H. Nelson, was issued for cash.

Pierce Oil Corp. v. Commissioner

32 B.T.A. 403 · United States Board of Tax Appeals · Apr 17, 1935

The case is controlled in principle by Lucas v. American Code Co., 280 U. S. 445 ; North American Oil Consolidated v. Burnet, 286 U. S. 417 ; Brown v. Helvering, 291 U. S. 193 ; Pharr v. Commissioner, 56 Fed. (2d) 832. … Brown v. Helvering, supra.

Weber-King Lumber Co. v. Commissioner

20 B.T.A. 1011 · United States Board of Tax Appeals · Sep 26, 1930

WEBER-KING LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Weber-King Lumber Co. v. Commissioner Docket No. 22574. … Reviewed by the Board. Judgment will be entered under Rule 50.

Garden City Feeder Co. v. Commissioner

27 B.T.A. 1132 · United States Board of Tax Appeals · Apr 10, 1933

Board of Tax Appeals, 270 U. S. 117 ; Phillips v. Commissioner, 283 U. S. 589 . … United States ex rel James McCandless v. Board, 26 Fed. (2d) 1003.

Sanborn v. Commissioner

39 B.T.A. 721 · United States Board of Tax Appeals · Apr 7, 1939

Hulburd v. Commissioner, 296 U. S. 300 . In the language of Mr. … Oleen v. Helvering, 88 Fed. (2d) 650. A comparable comment applies with respect to United States v. Continental National Bank Trust Co., 805 U. S. 398 . See Olsen v. Helvering, supra.

J. S. Rippel & Co. v. Commissioner

36 B.T.A. 789 · United States Board of Tax Appeals · Nov 2, 1937

The decision of the Board in the case of J. S. Rippel & Co., 30 B. T. A. 1146, appears to be in conflict with the opinion of the United States Circuit Court of Appeals for the Ninth Circuit in the case of Lilienthal v. … We think the case of Buttgenbach & Co. v. Commissioner, 63 Fed. (2d) 630, cited by petitioner, is distinguishable on its facts.

George D. Harter Bank v. Commissioner

27 B.T.A. 941 · United States Board of Tax Appeals · Mar 16, 1933

See Weiss v. Weiner, 279 U. S. 333 ; Burke-Waggoner Oil Ass’n. v. Hopkins, 269 U. S. 110 ; United States v. Childs, 266 U. S. 304 . … See also Bankers Pocahontas Coal Co. v. Burnet, 287 U. S. 308 , and Strother v. Burnet, 287 U. S. 314 .

Pacific Southwest Realty Co. v. Commissioner

45 B.T.A. 426 · United States Board of Tax Appeals · Oct 24, 1941

Compare Brown-Rogers-Dixson Co. v. Commissioner (C. C. A., 4th Cir.), 122 Fed. (2d) 347. It follows that the respondent committed no error in denying the claimed deductions for interest, discount, and premiums. … Whelan v.