Case law

Greenville Coal Co. v. Commissioner

3 B.T.A. 1323 · United States Board of Tax Appeals · Apr 20, 1926

Greenville Coal Co. v. Commissioner Docket No. 3784. United States Board of Tax Appeals 3 B.T.A. 1323 ; 1926 BTA LEXIS 2408 ; April 20, 1926 , Decided Submitted November 16, 1925 . *2408 1. … Taxpayer not allowed amortization of war facilities where it appears the facilities still have a useful though diminished value and there is insufficient evidence to enable the Board to determine to what extent their useful

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.

Union Trust Co. v. Commissioner

18 B.T.A. 1234 · United States Board of Tax Appeals · Feb 18, 1930

In Thacker v. … See also Wilson v. Eisner, 282 Fed. 38 .

Griffin v. Commissioner

17 B.T.A. 255 · United States Board of Tax Appeals · Sep 13, 1929

GRIFFIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Griffin v. Commissioner Docket No. 30967. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

Smith v. Commissioner

45 B.T.A. 948 · United States Board of Tax Appeals · Dec 9, 1941

Paine); or where the beneficiaries had no more than contingent interests, dependent upon the trustee’s discretion (Helvering v. Blair and Commissioner v. Taylor). … The court remanded the proceeding to the Board “on the issue whether the beneficiaries took future interests in property.”

C. F. Medaris Co. v. Commissioner

10 B.T.A. 460 · United States Board of Tax Appeals · Feb 2, 1928

MEDARIS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. F. Medaris Co. v. Commissioner Docket Nos. 10556, 16248. … It being necessary under the laws of Ohio for the Board of Directors to be constituted by at least five persons and there being five subscribers to the capital stock it was thereupon determined that the Board of Directors

Gladstone Co. v. Commissioner

35 B.T.A. 764 · United States Board of Tax Appeals · Mar 30, 1937

Matchette v. Helvering, 81 Fed. (2d) 73. … [Reviewed by the Board. Decision will be entered under Rule 50. SEC. 233. ALLOWANCE OF DEDUCTIONS AND CREDITS.

Smith v. Commissioner

5 B.T.A. 225 · United States Board of Tax Appeals · Oct 27, 1926

Smith v. Commissioner Docket No. 3782. … . *228 We are, however, of the opinion that the Board has jurisdiction to determine the taxpayer's liability for the year 1918.

Ben Ginsburg Co. v. Commissioner

19 B.T.A. 81 · United States Board of Tax Appeals · Feb 27, 1930

BEN GINSBURG CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ben Ginsburg Co. v. Commissioner Docket No. 45556. … United States Board of Tax Appeals 19 B.T.A. 81 ; 1930 BTA LEXIS 2470 ; February 27, 1930 , Promulgated *2470 Affiliated corporations filing a consolidated return under the provisions of the Revenue Act of 1926 are entitled

Metropolitan Tobacco Co. v. Commissioner

16 B.T.A. 525 · United States Board of Tax Appeals · May 13, 1929

METROPOLITAN TOBACCO CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Metropolitan Tobacco Co. v. Commissioner Docket No. 15664. … Reviewed by the Board. Decision will be entered for the respondent.

Mitchell v. Commissioner

13 B.T.A. 10 · United States Board of Tax Appeals · Jul 23, 1928

Davis & Shaw Furniture Co. v. Commissioner, 6 B. T. A. 705. This we believe she has failed to do, and, accordingly, judgment must be for the respondent. In passing we desire merely to mention the Appeal of Mrs. D. W. … Reviewed by the Board. Judgment will be entered for the respondent.

Du Pont v. Commissioner

33 B.T.A. 643 · United States Board of Tax Appeals · Dec 5, 1935

ERNEST DUPONT, PETITIONER, ET AL., 1 v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Du Pont v. Commissioner Docket Nos. 58717, 58746-58751. … No timely appeal having been taken by the Air Reduction Co. to this *731 Board, the respondent made an assessment of the deficiency.

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.

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.

Samuels v. Commissioner

6 B.T.A. 1084 · United States Board of Tax Appeals · Apr 29, 1927

Littleton: Upon the authority of United States v. Robbins, 269 U. S. 315 , and the Board’s opinion in the Appeal of D. Cerruti, 4 B. T.

St. Louis Nat'l Baseball Club v. Commissioner

15 B.T.A. 1192 · United States Board of Tax Appeals · Mar 30, 1929

LOUIS NATIONAL BASEBALL CLUB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. St. Louis Nat'l Baseball Club v. Commissioner Docket No. 26798. … Reviewed by the Board. Judgment will be entered under Rule 50. TRAMMELL and ARUNDELL dissent.

Union Drawn Steel Co. v. Commissioner

15 B.T.A. 761 · United States Board of Tax Appeals · Mar 11, 1929

UNION DRAWN STEEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Union Drawn Steel Co. v. Commissioner Docket Nos. 11103, 11104. … Thereafter, and on January 19, 1926, the petitioner filed its petition with the Board.

Downes v. Commissioner

5 B.T.A. 1029 · United States Board of Tax Appeals · Jan 10, 1927

DOWNES, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Downes v. Commissioner Docket No. 7889. … In the , a husband filed a separate return but included therein the income arising from a partnership in which the Board found the wife was a partner.

Boehm v. Commissioner

35 B.T.A. 1106 · United States Board of Tax Appeals · May 13, 1937

United States Board of Tax Appeals 35 B.T.A. 1106 ; 1937 BTA LEXIS 797 ; May 13, 1937 , Promulgated *797 1. … See Hall v. Burnet, 54 Fed.(2d) 443 ; Commissioner v. Ross, 83 Fed.(2d) 18 ; Matchette v. Commissioner, 81 Fed.(2d) 73 ; certiorari denied, 298 U.S. 677 ; Nelson v.