Case law

Stange-Elliott Coal Co. v. Commissioner

4 B.T.A. 745 · United States Board of Tax Appeals · Aug 4, 1926

Stange-Elliott Coal Co. v. Commissioner Docket No. 5745. United States Board of Tax Appeals 4 B.T.A. 745 ; 1926 BTA LEXIS 2219 ; August 4, 1926 , Decided *2219 1. … The Board is without jurisdiction to redetermine overassessment for a year in which no deficiency has been asserted. 2.

Rains v. Commissioner

38 B.T.A. 1189 · United States Board of Tax Appeals · Nov 18, 1938

A. 1115; Henry V. Poor, 11 B. T. A. 781; affd., 30 Fed. (2d) 1019; Bothwell v. Commissioner, 77 Fed. (2d) 35; Larkin v. United States, 78 Fed. (2d) 951. … In Long v. Commissioner, 96 Fed. (2d) 270, affirming 35 B. T.

Davis v. Commissioner

26 B.T.A. 218 · United States Board of Tax Appeals · Jun 2, 1932

DAVIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLARA MAY DAVIS, KENNETH M. DAVIS AND ANITA M. MACDONALD, EXECUTORS OF THE ESTATE OF WINFIELD S. DAVIS, DECEASED, PETITIONERS, v. … Davis v. Commissioner Docket Nos. 30893, 30894, 39731.

Law & Credit Co. v. Commissioner

5 B.T.A. 57 · United States Board of Tax Appeals · Oct 13, 1926

Law & Credit Co. v. Commissioner Docket No. 508. United States Board of Tax Appeals 5 B.T.A. 57 ; 1926 BTA LEXIS 1990 ; October 13, 1926 . Decided *1990 1. … LANSDON: The only questions remaining for the Board to determine are as to the salaries allowable under the law to Ernest E. and Elbert E.

City Button Works v. Commissioner

16 B.T.A. 839 · United States Board of Tax Appeals · May 31, 1929

CITY BUTTON WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. City Button Works v. Commissioner Docket No. 15826. … Reviewed by the Board. Judgment will be entered under Rule 50. PHILLIPS, MURDOCK, and SIEFKIN dissent.

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

Rogers v. Commissioner

37 B.T.A. 897 · United States Board of Tax Appeals · May 18, 1938

Ferguson v. Larson (Cal.), 33 Pac. (2d) 1061 ; Bank of Centralia v. Chicago, Burlington & Quincy Railroad Co., 246 Ill. App. 211 ; David Bradley & Co. v. Kingman Implement Co., 79 Neb. 144; 112 N. W. 346 ; Rachman v. … Reviewed by the Board. Judgment will be entered for the respondent. SEC. 23. DEDUCTIONS FROM GROSS INCOME.

Columbia State Sav. Bank v. Commissioner

31 B.T.A. 685 · United States Board of Tax Appeals · Nov 22, 1934

COLUMBIA STATE SAVINGS BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Columbia State Sav. Bank v. Commissioner Docket No. 45261. … This question, involving similar facts, was also before the Board in North-Western Trust & Savings Bank, 20 B.T.A. 365 , and *1055 Bonded Mortgage Co. of Baltimore, 27 B.T.A. 965 , affirmed in Bonded Mortgage Co. v.

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.

Whitehurst v. Commissioner

12 B.T.A. 1416 · United States Board of Tax Appeals · Jul 20, 1928

WHITEHURST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY M. WHITEHURST AND PEARL W. DORE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Whitehurst v. … Reviewed by the Board. Judgment will be entered under Rule 50.

Rockwood Sprinkler Co. v. Commissioner

13 B.T.A. 393 · United States Board of Tax Appeals · Sep 19, 1928

COMMISSIONER OF INTERNAL REVENUE, RESPONDENT., PETITIONER, v. Rockwood Sprinkler Co. v. Commissioner Docket No. 14937. … Reviewed by the Board. Decision will be entered for the respondent.

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.

Schoen v. Commissioner

30 B.T.A. 1075 · United States Board of Tax Appeals · Jun 28, 1934

Ten Eyck v. Whitbeck, 156 N.Y. 341 . Petitioner, witness for himself, never testified that he delivered any of the deeds, and none of the alleged grantees or others were witnesses. … Trust Co. v. Anderson, 65 Fed. (2d) 575; certiorari denied, 290 U.S. 683 ; John J. Bliss, 21 B.T.A. 803.

Night Hawk Leasing Co. v. Commissioner

19 B.T.A. 258 · United States Board of Tax Appeals · Mar 13, 1930

lessor and the lessee, in accordance with the provisions of section 234(a) (9) of the Kev-enue Act of 1921 and section 234(a) (8) of the Revenue Acts of 1924 and 1926, and it further contends that in the event that the Board … In United States v. Charles A. Ludey, 274 U.

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

State Bank of Springfield v. Commissioner

11 B.T.A. 410 · United States Board of Tax Appeals · Apr 3, 1928

STATE BANK OF SPRINGFIELD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. State Bank of Springfield v. Commissioner Docket No. 11149. … United States Board of Tax Appeals 11 B.T.A. 410 ; 1928 BTA LEXIS 3819 ; April 3, 1928 , Promulgated *3819 E. L. Nippolt for the petitioner. J. Harry Byrne, Esq., for the respondent.

Sullivan Granite Constr. Co. v. Commissioner

6 B.T.A. 703 · United States Board of Tax Appeals · Apr 2, 1927

SULLIVAN GRANITE CONSTRUCTION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sullivan Granite Constr. Co. v. Commissioner Docket No. 8790. … United States Board of Tax Appeals 6 B.T.A. 703 ; 1927 BTA LEXIS 3437 ; April 2, 1927 , Promulgated *3437 Samuel Freedman, C.P.A., for the petitioner. C. H. Curl, Esq., for the respondent.

Home Laundry Co. v. Commissioner

4 B.T.A. 45 · United States Board of Tax Appeals · Apr 22, 1926

Home Laundry Co. v. Commissioner Docket No. 6047. United States Board of Tax Appeals 4 B.T.A. 45 ; 1926 BTA LEXIS 2383 ; April 22, 1926 , Decided Submitted January 28, 1926 . *2383 Wm. H. … Lotz as vice-president and treasurer, with the additional allowance of $30 for household expenses was fixed at $25 per week until other [wise] determined by the Board of Directors of this company.

Schaeffer v. Commissioner

47 B.T.A. 727 · United States Board of Tax Appeals · Sep 22, 1942

VIRGIL SCHAEFFER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM G. PICKREL, AND MARGARET B. PICKREL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LOWELL P. RIEGER, PETITIONER, v. … Schaeffer v. Commissioner Docket Nos. 109894, 109895, 109901. United States Board of Tax Appeals 47 B.T.A. 727 ; 1942 BTA LEXIS 657 ; September 22, 1942 , Promulgated *657 1.