Case law

Stokes v. Commissioner

7 B.T.A. 375 · United States Board of Tax Appeals · Jun 16, 1927

STOKES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE RESPONDENT. Stokes v. Commissioner Docket No. 251. … United States Board of Tax Appeals 7 B.T.A. 375 ; 1927 BTA LEXIS 3194 ; June 16, 1927 , Promulgated *3194 In computing gain or loss on the sale of real property, petitioner claimed as part of cost an amount spent in litigation

Nail v. Commissioner

27 B.T.A. 33 · United States Board of Tax Appeals · Nov 9, 1932

This principle is so familiar that citation or discussion of the many decisions of this Board and of the courts in which it is reiterated is unnecessary. … Stephens County v. Mid-Kansas Oil & Gas Co., 113 Texas 160 ; Texas Co. v. Daugherty, 107 Texas, 226 ; Waggoner Estate v. Wichita County, 273 U. S. 113 .

Gillespie v. Commissioner

20 B.T.A. 1068 · United States Board of Tax Appeals · Sep 30, 1930

the date of final decision by said Board. … Law v.

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.

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.

Rollo v. Commissioner

20 B.T.A. 799 · United States Board of Tax Appeals · Sep 12, 1930

ROLLO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWARD N. WILEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. MARSHALL ROGERS, PETITIONER, v. … MAGILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rollo v. Commissioner Docket Nos. 22477, 22482, 22484, 22485.

Harrison v. Commissioner

30 B.T.A. 966 · United States Board of Tax Appeals · Jun 19, 1934

The stipulated facts in this case and the conclusion reached by the Board in the companion case of J. M. … Reviewed by the Board. Decision will be entered under Rule 50.

Price v. Commissioner

10 B.T.A. 1166 · United States Board of Tax Appeals · Mar 5, 1928

PRICE, ADMINISTRATOR, ESTATE OF THOMAS LAWRENCE PRICE, PETITIONER, v. . COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Price v. Commissioner Docket No. 21695. … United States Board of Tax Appeals 10 B.T.A. 1166 ; 1928 BTA LEXIS 3947 ; March 5, 1928 , Promulgated *3947 Deficiency held barred from assessment. Theodore B. Benson, Esq., for the petitioner. A. S.

Warner v. Commissioner

7 B.T.A. 1292 · United States Board of Tax Appeals · Sep 7, 1927

Fleming v. Commis sioner, 6 B. T. A. 900, and Baltzell v. Mitchell, 3 Fed. (2d) 428. … Reviewed by the Board. Judgment will be entered for the respondent.

Shellabarger v. Commissioner

14 B.T.A. 695 · United States Board of Tax Appeals · Dec 13, 1928

Facts similar to those here were before the court in Bing v. … Petitioner has cited O'Malley-Keyes v. Eaton, 24 Fed. (2d) 436, followed in Young v. Gnichtel, 28 Fed. (2d) 789, as being controlling. The facts there are clearly distinguishable from those here.

Hales-Mullaly, Inc. v. Commissioner

46 B.T.A. 25 · United States Board of Tax Appeals · Jan 6, 1942

HALES-MULLALY, INC., A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hales-Mullaly, Inc. v. Commissioner Docket No. 100853. … Deputy v. du Pont, supra.

Henry v. Commissioner

8 B.T.A. 1089 · United States Board of Tax Appeals · Oct 29, 1927

Ray v. Porter, 19 Fed. (2d) 541. … Reviewed by the Board. Judgment will be entered for the respondent. TRUssell, Green, and Arundell dissent on the second point.

Dallas Title & Guaranty Co. v. Commissioner

40 B.T.A. 1022 · United States Board of Tax Appeals · Dec 6, 1939

Bowers v. Lawyers’ Mortgage Co., 285 U. S. 182 ; Lincoln Mortgage & Title Guaranty Co. v. Commissioner, 79 Fed. (2d) 585; Empire Title & Guarantee Co. v. United States, 101 Fed. (2d) 69. … United States v. Scott & Sons, Inc., 69 Fed. (2d) 728. Estate of William Steele, 34 B. T. A. 173, and cases there cited. On the issue of estoppel we hold in favor of the petitioner. Reviewed by the Board.

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

Pope v. Commissioner

28 B.T.A. 1255 · United States Board of Tax Appeals · Aug 23, 1933

Mente v. Eisner, 266 Fed. 161 ; Bedell v. Commissioner, 30 Fed. (2d) 622; Washburn v. Commissioner, 51 Fed. (2d) 949. … They, together with Miller, held the important executive offices of the company and they with Miller constituted a majority of its board of directors.

JEFERSON v. COMMISSIONER

40 B.T.A. 274 · United States Board of Tax Appeals · Jul 25, 1939

JEFERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JEFERSON v. COMMISSIONER Docket No. 93586. … The analogy is not apparent to the Board. The respondent contends that the deduction is expressly denied by section 24(a)(4).

375 Park Ave. Corp. v. Commissioner

23 B.T.A. 969 · United States Board of Tax Appeals · Jun 30, 1931

375 PARK AVENUE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. 373 PARK AVENUE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. 375 Park Ave. Corp. v. … United States Board of Tax Appeals 23 B.T.A. 969 ; 1931 BTA LEXIS 1791 ; June 30, 1931 , Promulgated *1791 1.

Melick v. Commissioner

6 B.T.A. 70 · United States Board of Tax Appeals · Feb 7, 1927

MELICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Melick v. Commissioner Docket No. 7623. … United States Board of Tax Appeals 6 B.T.A. 70 ; 1927 BTA LEXIS 3603 ; February 7, 1927 , Promulgated *3603 The stock in a bank owned by the petitioner was worthless at the end of 1921 and the cost thereof was a proper deduction

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.