Case law

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.”

Citron-Byer Co. v. Commissioner

21 B.T.A. 308 · United States Board of Tax Appeals · Nov 12, 1930

CITRON-BYER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Citron-Byer Co. v. Commissioner Docket No. 37853. … It is agreed that in the event the Board decides in favor of the petitioner the amount of the deficiency or overpayment may be settled under Rule 50. 3.

Selwyn Eddy Co. v. Commissioner

25 B.T.A. 1341 · United States Board of Tax Appeals · Apr 29, 1932

SELWYN EDDY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Selwyn Eddy Co. v. Commissioner Docket No. 21612. … and the date of final decision by said Board.

Chicago Warehouse Lumber Co. v. Commissioner

16 B.T.A. 1416 · United States Board of Tax Appeals · Jul 24, 1929

CHICAGO WAREHOUSE LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chicago Warehouse Lumber Co. v. Commissioner Docket No. 21427. … United States Board of Tax Appeals 16 B.T.A. 1416 ; 1929 BTA LEXIS 2386 ; July 24, 1929 , Promulgated *2386 A cancellation of stockholders' and officers' indebtedness tentatively agreed to in 1922 but as to which formal action

Long v. Commissioner

1 B.T.A. 796 · United States Board of Tax Appeals · Mar 17, 1925

Long v. Commissioner Docket No. 409. … From the evidence introduced at the hearing the Board makes the following FINDINGS OF FACT.

Sioux City Stock Yards Co. v. Commissioner

21 B.T.A. 973 · United States Board of Tax Appeals · Dec 30, 1930

Dry Goods Co. v. United States, 280 U. S. 453 . … Gauley Mountain Coal Co. v. Commissioner, 23 Fed. (2d) 574.

Gardner Governor Co. v. Commissioner

27 B.T.A. 1171 · United States Board of Tax Appeals · Apr 14, 1933

Though terminology is not conclusive of the intent of the parties (Alger-Sullivan Lumber Co. v. Commissioner, 57 Fed. (2d) 3), if supported by similar collateral evidences and circumstances it is a fact of weight. … Reviewed by the Board. Decision will he entered under Rule 50.

Staff v. Commissioner

29 B.T.A. 121 · United States Board of Tax Appeals · Oct 17, 1933

STAFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES STAFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Staff v. Commissioner Docket Nos. 55601, 55602. … United States Board of Tax Appeals 29 B.T.A. 121 ; 1933 BTA LEXIS 995 ; October 17, 1933 , Promulgated *995 J. H. Amick, C.P.A., for the petitioner. Milford H. Payne, Esq., for the respondent. MCMAHON *121 OPINION.

Kentucky Natural Gas Corp. v. Commissioner

47 B.T.A. 330 · United States Board of Tax Appeals · Jul 16, 1942

Marlborough Investment Co. v. … In March 1931 the Fifth Circuit, in Central Real Estate Co. v. Com missioner, 47 Fed. (2d) 1036, affirmed the Board’s opinion at 17 B. T.

Stein v. Commissioner

9 B.T.A. 486 · United States Board of Tax Appeals · Dec 6, 1927

American Net & Twine Co. v. Worthington, 141 U. S. 468, 474 ; Benziger v. United States, 192 U. S. 38, 55; Gould v. Gould, 245 U. S. 151 . … Shwab v. Doyle, 269 Fed. 321 ; Rea v.

Chicago Insulated Wire & Mfg. Co. v. Commissioner

10 B.T.A. 1195 · United States Board of Tax Appeals · Mar 7, 1928

CHICAGO INSULATED WIRE & MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chicago Insulated Wire & Mfg. Co. v. Commissioner Docket No. 2380. … On March 7, 1925, petitioner filed its petition with this Board. OPINION. LITTLETON: The written consent entered into between petitioner and the Commissioner expired April 1, 1924.

Jackman v. Commissioner

44 B.T.A. 704 · United States Board of Tax Appeals · Jun 11, 1941

State v. Hubbard, 126 Kans. 129 ; 266 Pac. 939 . … Eeviewed by the Board. Decision will be entered for the petitioner.

Farmers' Union Co-Op. Ass'n v. Commissioner

13 B.T.A. 969 · United States Board of Tax Appeals · Oct 12, 1928

FARMERS' UNION CO-OPERATIVE ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Farmers' Union Co-Op. Ass'n v. Commissioner Docket No. 11055. … United States Board of Tax Appeals 13 B.T.A. 969 ; 1928 BTA LEXIS 3131 ; October 12, 1928 , Promulgated *3131 Patronage dividends due members of a cooperative business association held to be part of cost of goods sold.

North Texas Nat'l Bank v. Commissioner

19 B.T.A. 225 · United States Board of Tax Appeals · Mar 7, 1930

NORTH TEXAS NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. North Texas Nat'l Bank v. Commissioner Docket No. 41112. … United States Board of Tax Appeals 19 B.T.A. 225 ; 1930 BTA LEXIS 2448 ; March 7, 1930 , Promulgated *2448 The evidence fails to show that the amount of $92,600.24 expended by the petitioner in the fiscal year ended April

Watson v. Commissioner

42 B.T.A. 52 · United States Board of Tax Appeals · Jun 13, 1940

WATSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Watson v. Commissioner Docket Nos. 87873, 88048, 89650. … Burnet v. Commonwealth Improvement Co., 287 U.S. 415 , and Higgins v. Smith, 308 U.S. 473 , followed. 3.

O'Bryan Bros. v. Commissioner

42 B.T.A. 18 · United States Board of Tax Appeals · Jun 11, 1940

Kennedy, Sr., remained as chairman of the board of directors but confined his activities to selling. … In support of this contention respondent relies on the case of Hill Co. v. Commissioner, 64 Fed. (2d) 506; certiorari denied, 290 U. S. 691 , affirming 22 B. T.

Neville v. Commissioner

29 B.T.A. 450 · United States Board of Tax Appeals · Nov 24, 1933

In Howbert v. Penrose, 38 Fed. (2d) 577, the court quoted with approval from Towne v. … De Ganay v. Lederer, 250 U.S. 376 , 39 S.Ct. 524 , 63 L.Ed. 1042; Cummings v. Clark, 2 F. (2d) 442 (C.C.A. 3) ; Towne v. McElligott, supra. The decision of the Supreme Court in De Ganay v.

Bliss v. Commissioner

26 B.T.A. 731 · United States Board of Tax Appeals · Jul 27, 1932

VALENTINE BLISS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bliss v. Commissioner Docket No. 53422. … The respondent cites no authority either of the Board or the courts *1272 to support his contention.

Harry S. Kaufman, Ltd. v. Commissioner

2 B.T.A. 177 · United States Board of Tax Appeals · Jun 26, 1925

Kaufman, Ltd. v. Commissioner Docket No. 1206. … From the oral and documentary evidence, and the allegations of the petition admitted by the Commissioner, the Board makes the following FINDINGS OF FACT. 1.

Reed v. Commissioner

13 B.T.A. 513 · United States Board of Tax Appeals · Sep 25, 1928

The record does not reveal to what extent, if at all, their services wre subject to the direction or control of the public boards or officers engaging them. … Reviewed by the Board. Judgment will be entered for the respondent. Geeen, Milliken, Van Fossan, and Siefkin dissent on the first point.