Case law

Bridgeport-City Trust Co. v. Commissioner

32 B.T.A. 1181 · United States Board of Tax Appeals · Aug 9, 1935

Irwin v. Gavit, 268 U. S. 161 ; Heiner v. Beatty, 17 Fed. (2d) 743; affd., 276 U. S. 598 , on authority of Irwin v. Gavit ; and Helvering v. Butterworth, 290 U. … Eeviewed by the Board. Decision toill be entered pursuant to Rule 60. Sec. 21Í).

Lehman v. Commissioner

39 B.T.A. 17 · United States Board of Tax Appeals · Jan 3, 1939

A. 970, the Board stated: * * * We are required to determine whether “the impelling cause” for that transfer was decedent’s contemplation of his death. United States v. Wells, 283 U. S. 102 . … The Board has no doubt that they were expenses legally incurred and paid by the executors in the administration of the estate and that they are a legal deduction from the gross estate. Reviewed by the Board.

Forbes v. Commissioner

7 B.T.A. 611 · United States Board of Tax Appeals · Jul 8, 1927

FORBES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Forbes v. Commissioner Docket No. 7141. … United States Board of Tax Appeals 7 B.T.A. 611 ; 1927 BTA LEXIS 3143 ; July 8, 1927 , Promulgated *3143 Cost of stock to petitioner in 1916 for the purpose of the determination of gain or loss upon the subsequent sale thereof

De Ved v. Commissioner

15 B.T.A. 1035 · United States Board of Tax Appeals · Mar 22, 1929

DE VED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. De Ved v. Commissioner Docket Nos. 23968, 29740. … United States Board of Tax Appeals 15 B.T.A. 1035 ; 1929 BTA LEXIS 2744 ; March 22, 1929 , Promulgated *2744 William Cogger, Esq., for the petitioner. James A. O'Callaghan, Esq., and T. A.

Haines v. Commissioner

20 B.T.A. 721 · United States Board of Tax Appeals · Sep 10, 1930

HAINES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Haines v. Commissioner Docket No. 31805. … United States Board of Tax Appeals 20 B.T.A. 721 ; 1930 BTA LEXIS 2041 ; September 10, 1930 , Promulgated *2041 Held that the respondent has failed to sustain the burden of proof to show that the petitioner is liable as the

Shaffer v. Commissioner

9 B.T.A. 504 · United States Board of Tax Appeals · Dec 9, 1927

SHAFFER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Shaffer v. Commissioner Docket No. 1072. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Central Waxed Paper Co. v. Commissioner

15 B.T.A. 896 · United States Board of Tax Appeals · Mar 15, 1929

CENTRAL WAXED PAPER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Central Waxed Paper Co. v. Commissioner Docket No. 8014. … He was chairman of the board of the Peabody Coal Co., a very large concern, chairman of the board of the Consumers' Co., the largest coal and ice distributor in the Middle West, and interested in many other companies.

Standard Refractories Co. v. Commissioner

6 B.T.A. 24 · United States Board of Tax Appeals · Feb 3, 1927

Standard Refractories Co. v. Commissioner Docket Nos. 3617, 3618. United States Board of Tax Appeals 6 B.T.A. 24 ; 1927 BTA LEXIS 3615 ; February 3, 1927 , Promulgated *3615 1. … If the Board should sustain the Government's legal contention in whole or in part, then it is agreed, subject to the approval of the Board, that to the extent rendered necessary by the Board's opinion, and before the final

Meek v. Eyatt

44 Ohio Law. Abs. 201 · United States Board of Tax Appeals · Apr 12, 1945

Bruner v Briggs, 39 Oh St 478. … Yearly et al. v Long et al., 40 Oh St 27. See, also, Nimmons v Westfall, 33 Oh St 213. In the case of Lang v Everling, 3 Misc. 530 , 23 N. Y.

Roddy v. Commissioner

30 B.T.A. 5 · United States Board of Tax Appeals · Mar 6, 1934

RODDY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BEN A. MORTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Roddy v. Commissioner Docket Nos. 71403, 71405. … Reviewed by the Board. Judgment will be entered under Rule 50. SMITH and SEAWELL dissent.

Glenmore Sec. Corp. v. Commissioner

24 B.T.A. 697 · United States Board of Tax Appeals · Nov 10, 1931

To support its theory as to the legal effect of the syndicate agreement, petitioner relies strongly upon the case of Burnet v. Logan, 283 U. S. 404 . … Reviewed by the Board. Judgment will be entered for the respondent.

Lamberth v. Commissioner

42 B.T.A. 438 · United States Board of Tax Appeals · Jul 31, 1940

Keen : The basic question to be decided by us in these proceedings is whether the dividend declared by Interstate Cotton Industries, Inc., by the resolution of its board of directors of July 19, 1930, and paid pursuant thereto … Therefore, we conclude that the dividend was not taxable to petitioners in 1930, Koshland v. Helvering, 298 U.

Nebraska Bridge Supply & Lumber Co. v. Commissioner

15 B.T.A. 1408 · United States Board of Tax Appeals · Apr 12, 1929

NEBRASKA BRIDGE SUPPLY & LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Nebraska Bridge Supply & Lumber Co. v. Commissioner Docket Nos. 2932, 13853. … The cases were submitted to the Board for decision on the record.

Keeler v. Commissioner

23 B.T.A. 467 · United States Board of Tax Appeals · May 29, 1931

See Kornhauser v. United States, 276 U. … Reviewed by the Board. Judgment will be entered under Rude 50.

Union Stock Yards Co. v. Commissioner

12 B.T.A. 63 · United States Board of Tax Appeals · May 23, 1928

To sustain its position it relies on the decisions of the Board in the Appeal of Cleveland Home Brewing Co., 1 B. T. A. 87, and Appeal of Russell Milling Co., 1 B. T. A. 194. … La Belle Iron Works v. United States, 255 U. S. 377 . No evidence has been adduced upon which we can make any findings of fact upon which to base a conclusion adverse to the determination of the Commissioner.

Phillips v. Commissioner

9 B.T.A. 153 · United States Board of Tax Appeals · Nov 18, 1927

See Willcutt v, Willcutt, 278 S. … Reviewed by the Board. Judgment will be entered after 15 days’ notice, under Rule 50. MillikeN dissents.

Kunkel & Co. v. Commissioner

3 B.T.A. 133 · United States Board of Tax Appeals · Nov 24, 1925

Kunkel & Co. v. Commissioner Docket No. 3519. United States Board of Tax Appeals 3 B.T.A. 133 ; 1925 BTA LEXIS 2024 ; November 24, 1925 , Decided Submitted June 25, 1925 . *2024 1. … It is no *2032 part of the duty of this Board, nor has it the right to decide in any manner questions of policy in the administration of the office of the Commissioner.

A. Giurlani & Bro. v. Commissioner

41 B.T.A. 403 · United States Board of Tax Appeals · Feb 16, 1940

A. 876, and several other cases from the Board; also Seufert Bros. Co. v. Lucas, 44 Fed. (2d) 528; and cites Welch v. Helvering, 290 U. S. 111 ; and respondent puts equal, but contrary, emphasis upon Welch v. … Helvering, supra, as controlling, pointing also to Amtorg Trading Corporation v. Commissioner, 65 Fed. (2d) 583; Commissioner v. Field, 42 Fed. (2d) 820; and Foye Lumber & Tie Co., 33 B. T. A. 271.

American Valve Co. v. Commissioner

4 B.T.A. 1204 · United States Board of Tax Appeals · Sep 30, 1926

American Valve Co. v. Commissioner Docket No. 4696. United States Board of Tax Appeals 4 B.T.A. 1204 ; 1926 BTA LEXIS 2008 ; September 30, 1926 , Decided *2008 1. … The use of the properties was abandoned in June, 1920, and later, through the efforts of the local board of trade, they were sold for $20,000.

Crescent Panel Co. v. Commissioner

12 B.T.A. 561 · United States Board of Tax Appeals · Jun 13, 1928

CRESCENT PANEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Crescent Panel Co. v. Commissioner Docket No. 10568. … United States Board of Tax Appeals 12 B.T.A. 561 ; 1928 BTA LEXIS 3508 ; June 13, 1928 , Promulgated *3508 Promissory notes executed by the five stockholders of a corporation, made payable to the corporation but held by the