Case law

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.

King v. Commissioner

9 B.T.A. 502 · United States Board of Tax Appeals · Dec 9, 1927

EARL KING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. King v. Commissioner Docket No. 9942. … United States Board of Tax Appeals 9 B.T.A. 502 ; 1927 BTA LEXIS 2565 ; December 9, 1927 , Promulgated *2565 Certain professional and business losses and expenses allowed and personal expenses disallowed.

American Chemical Paint Co. v. Commissioner

25 B.T.A. 1208 · United States Board of Tax Appeals · Apr 21, 1932

United States Board of Tax Appeals 25 B.T.A. 1208 ; 1932 BTA LEXIS 1409 ; April 21, 1932 , Promulgated *1409 The Board is not absolutely bound by the opinion as to value given by a single witness for the petitioner, but must … ., Boggs & Buhl, Inc., v.

Allington v. Commissioner

31 B.T.A. 421 · United States Board of Tax Appeals · Oct 25, 1934

Snyder v. Commissioner, 54 Fed. (2d) 57, affirming 20 B. T. A. 778; Skinner v. Eaton, supra; Burdett Stryker, 21 B. T. A. 561; Towne v. McElligott, supra; Commissioner v. … Reviewed by the Board. Decisions will be entered for the resfondent.

Trorlicht-Duncker Carpet Co. v. Commissioner

22 B.T.A. 466 · United States Board of Tax Appeals · Feb 28, 1931

The petitioner cites our decision in Clark Brown Grain Co., 18 B. T. … In support of its contention the petitioner cites Strong, Hewat & Co. v. United States, 62 Ct.

McCourt v. Commissioner

7 B.T.A. 1096 · United States Board of Tax Appeals · Aug 22, 1927

PETER MCCOURT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McCourt v. Commissioner Docket No. 2156. … United States Board of Tax Appeals 7 B.T.A. 1096 ; 1927 BTA LEXIS 3008 ; August 22, 1927 , Promulgated *3008 Robert D. Charlton, Esq., for the petitioner. A. H. Fast, Esq., for the respondent.

Philad Co. of Delaware v. Commissioner

47 B.T.A. 565 · United States Board of Tax Appeals · Aug 19, 1942

THE PHILAD COMPANY OF DELAWARE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Philad Co. of Delaware v. Commissioner Docket No. 106896. … United States Board of Tax Appeals 47 B.T.A. 565 ; 1942 BTA LEXIS 676 ; August 19, 1942 , Promulgated *676 1.

Hoge v. Commissioner

33 B.T.A. 718 · United States Board of Tax Appeals · Dec 13, 1935

Wolverine Petroleum, Corporation v. Commissioner, *724 75 Fed. (2d) 593, affirming Wolverine Petroleum Corporation, 29 B. T. A. 1236. … Perry v. Page (CCA 1) 67 F. (2d) 635; Hering v. Tait (CCA 4) 65 F. (2d) 703; Bankers’ Reserve Life Co. v. United States (Ct. Cl.) 42 F. (2d) 313; Aetna Life Ins. Co. v.

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.

Ostheimer v. Commissioner

1 B.T.A. 18 · United States Board of Tax Appeals · Oct 21, 1924

Ostheimer v. Commissioner Docket No. 18. … United States Board of Tax Appeals 1 B.T.A. 18 ; 1924 BTA LEXIS 276 ; October 21, 1924 , decided Submitted September 16, 1924 . *276 A lessee of chattels is not authorized by the Revenue Act of 1918 to take as a deduction

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.

Vawter v. Commissioner

31 B.T.A. 884 · United States Board of Tax Appeals · Dec 14, 1934

Towne v. McElligott, 274 Fed. 960 ; Howbert v. Penrose, 38 Fed. (2d) 577; Skinner v. Eaton, 45 Fed. (2d) 568; Snyder v. Commissioner, 54 Fed. (2d) 57; Horner v. Commissioner, 72 Fed. (2d) 407; Commissioner v. … the identification urged by the taxpayer and determines that the shares can not be identified as those bought at a certain time or price and requires the use of the first in, first out rule that the question comes to the Board

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.

State Safety Co. v. Commissioner

13 B.T.A. 1385 · United States Board of Tax Appeals · Nov 2, 1928

STATE SAFETY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. State Safety Co. v. Commissioner Docket No. 12641. … United States Board of Tax Appeals 13 B.T.A. 1385 ; 1928 BTA LEXIS 3056 ; November 2, 1928 , Promulgated *3056 March 1, 1913, value of leasehold interest determined. Raymond H.

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 .

Lloyd v. Commissioner

22 B.T.A. 674 · United States Board of Tax Appeals · Mar 11, 1931

(a) In computing net income no deduction shall in any case be allowed in respect of— (1) Personal, living, or family expenses; ❖ * # * * * * The petitioner, in support of his contention, cites several decisions of this Board … A. 836. *678 The petitioner also relies upon Kornhouser v. United States, 276 U. S. 145 . We think that case also is readily distinguishable upon the facts from this proceeding.

Prosser v. Commissioner

7 B.T.A. 734 · United States Board of Tax Appeals · Jul 26, 1927

SEWARD PROSSER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Prosser v. Commissioner Docket No. 8520. … Reviewed by the Board. Judgment of no deficiency will be entered for the petitioner.

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.