Case law

John Hancock Mut. Life Ins. Co. v. Commissioner

10 B.T.A. 736 · United States Board of Tax Appeals · Feb 14, 1928

See Richardson v. Boston, 148 Mass. 508 ; 20 N. E. 166 , and Rogers v. Gookin, 198 Mass. 434 ; 85 N. … Reviewed by the Board. Judgment will be entered on notice of 15 days, u/nder Rule 50.

Sheridan Meat Co. v. Commissioner

10 B.T.A. 211 · United States Board of Tax Appeals · Jan 25, 1928

SHERIDAN MEAT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sheridan Meat Co. v. Commissioner Docket No. 5493. … Reviewed by the Board. Judgment will be entered for the petitioner.

George M. Cox, Inc. v. Commissioner

44 B.T.A. 1232 · United States Board of Tax Appeals · Aug 12, 1941

COX, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. George M. Cox, Inc. v. Commissioner Docket No. 101847. … The Board adopts as its findings of fact the stipulation of the parties.

Security Cent. Nat'l Bank v. Commissioner

33 B.T.A. 349 · United States Board of Tax Appeals · Oct 31, 1935

THE SECURITY CENTRAL NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Security Cent. Nat'l Bank v. Commissioner Docket No. 73554. … Reviewed by the Board. Decision will be entered for the respondent.

Baker v. Commissioner (A)

37 B.T.A. 1135 · United States Board of Tax Appeals · Jun 30, 1938

In United States v. … Furthermore, the Board stated in Sugar Creek Coal Mining Co., 31 B. T.

Du Pont v. Commissioner

20 B.T.A. 482 · United States Board of Tax Appeals · Aug 6, 1930

Similar contentions have already been, fully considered by the Board in Frederick B. Wells, 19 B. T. A. 1213, and Alfred F. Pillsbury, 19 B. T. A. 1229, and decided adversely to the-contentions made by petitioner. … See also Corliss v. Bowers, 281 U. S. 376 .

Alverson v. Commissioner

35 B.T.A. 482 · United States Board of Tax Appeals · Feb 12, 1937

A. 560; United States v. Ludey, 274 U. S. 295 . Cf. United States v. Tindle, 276 U. S. 582 . … In Finance & Guaranty Co. v.

Smith v. Commissioner

40 B.T.A. 387 · United States Board of Tax Appeals · Aug 15, 1939

The Board is not unfamiliar with this practice. Rands, Inc., 34 B. T. A. 1094, 1106. … Foster v. Commissioner, 96 Fed. (2d) 130; James Lee Johnson, supra. Reviewed by the Board. Decision will be entered under Buie 50.

Schmoller & Mueller Piano Co. v. Commissioner

1 B.T.A. 498 · United States Board of Tax Appeals · Jan 31, 1925

Schmoller & Mueller Piano Co. v. Commissioner Docket No. 69. … From the stipulation of record and the exhibits filed, the board makes the following. FINDINGS OF FACT.

F. Tinker & Sons Co. v. Commissioner

1 B.T.A. 799 · United States Board of Tax Appeals · Mar 17, 1925

Tinker & Sons Co. v. Commissioner Docket No. 1101. United States Board of Tax Appeals 1 B.T.A. 799 ; 1925 BTA LEXIS 2798 ; March 17, 1925 , decided Submitted February 2, 1925 . *2798 1. … Tinker was not taken into account), in the opinion of the Board the evidence does not warrant a conclusion that the actual cash value was in excess of $55,000.

Greenbaum v. Commissioner

20 B.T.A. 469 · United States Board of Tax Appeals · Aug 4, 1930

See Eckert v. Commissioner, 42 Fed. (2d) 158, affirming the Board’s decision in A. James Eckert, 17 B. T. A. 263.

Lafayette Lumber Co. v. Commissioner

20 B.T.A. 993 · United States Board of Tax Appeals · Sep 25, 1930

This Board has always held that bad debts may not be deducted as losses under subsection (4). See Emil Stern et al., 5 B. T. A. 89; First National Bank of St. Paul, 10 B. T. … In Lewellyn v.

Waggoner v. Commissioner

5 B.T.A. 1191 · United States Board of Tax Appeals · Jan 26, 1927

United States v. Anderson, 269 U. S. 422 ; United States v. Mitchell, 271 U. S. 9 ; Appeal of Consolidated Asphalt Co., 1 B. T. A. 79; Appeal of Henry Reubel, 1 B. T. A. 676. Royalties are income. Sargent Land Co. v. … S. 503 ; Alworth-Stephens Co. v. Lynch, 278 Fed. 959 ; 294 Fed. 190 ; 267 U. S. 364 .

Winthrop v. Commissioner

36 B.T.A. 314 · United States Board of Tax Appeals · Jul 13, 1937

In United States v. White Dental Manufacturing Co., 274 U. … Reviewed by the Board. Judgment will be entered under Rule 50.

Derbes v. Commissioner

24 B.T.A. 276 · United States Board of Tax Appeals · Oct 6, 1931

ROY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. STAFFORD, DERBES & ROY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. UPSTREAM REALTY COMPANY, PETITIONER, v. … Derbes v. Commissioner Docket Nos. 37362-37366, 41104, 42642, 42643, 43271, 43272, 47085. United States Board of Tax Appeals 24 B.T.A. 276 ; 1931 BTA LEXIS 1667 ; October 6, 1931 , Promulgated *1667 1.

Tobin v. Commissioner

17 B.T.A. 1261 · United States Board of Tax Appeals · Nov 6, 1929

TOBIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Tobin v. Commissioner Docket No. 25922. … United States Board of Tax Appeals 17 B.T.A. 1261 ; 1929 BTA LEXIS 2158 ; November 6, 1929 , Promulgated *2158 The compensation received by the petitioner during the year 1923 as counsel of the New York State Commission to

Duriron Co. v. Commissioner

18 B.T.A. 554 · United States Board of Tax Appeals · Dec 20, 1929

THE DURIRON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Duriron Co. v. Commissioner Docket No. 23930. … United States Board of Tax Appeals 18 B.T.A. 554 ; 1929 BTA LEXIS 2020 ; December 20, 1929 , Promulgated *2020 Petitioner reported its income on the basis of a calendar year.

Estate of Field v. Commissioner

45 B.T.A. 270 · United States Board of Tax Appeals · Oct 7, 1941

The problem is similar to that involved in Ithaca Trust Co. v. United States, 279 U. S. 151. … Reviewed by the Board. Decision will be entered under Rule SO. Black, Turner, Kern, and Opper dissent. Income was about five times the amount needed for the annuities in the Bonflls case.

Clark v. Commissioner

2 B.T.A. 555 · United States Board of Tax Appeals · Sep 9, 1925

Clark v. Commissioner Docket No. 1707. … From the evidence submitted by depositions and exhibits the Board makes the following FINDINGS OF FACT.

Chicago Warehouse Lumber Co. v. Commissioner

16 B.T.A. 1416 · United States Board of Tax Appeals · Jul 24, 1929

CHICAGO WAREHOUSE LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chicago Warehouse Lumber Co. v. Commissioner Docket No. 21427. … United States Board of Tax Appeals 16 B.T.A. 1416 ; 1929 BTA LEXIS 2386 ; July 24, 1929 , Promulgated *2386 A cancellation of stockholders' and officers' indebtedness tentatively agreed to in 1922 but as to which formal action