Case law

Wyoming Tie & Lumber Co. v. Commissioner

9 B.T.A. 1143 · United States Board of Tax Appeals · Jan 11, 1928

WYOMING TIE & TIMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wyoming Tie & Lumber Co. v. Commissioner Docket Nos. 21370, 24574. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Lee v. Commissioner

15 B.T.A. 1213 · United States Board of Tax Appeals · Apr 2, 1929

LEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lee v. Commissioner Docket No. 16307. … United States Board of Tax Appeals 15 B.T.A. 1213 ; 1929 BTA LEXIS 2703 ; April 2, 1929 , Promulgated *2703 Petitioner in 1919 paid $11,300 for stock in a corporation which, in October, 1920, decided to liquidate and in that

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.

Honeyman v. Commissioner

24 B.T.A. 130 · United States Board of Tax Appeals · Sep 24, 1931

MARIAN STEWART HONEYMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Honeyman v. Commissioner Docket No. 27792. … Reviewed by the Board. Judgment will be entered under Rule 50.

Hub Clothing House, Ltd. v. Commissioner

39 B.T.A. 900 · United States Board of Tax Appeals · May 18, 1939

HUB CLOTHING HOUSE, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hub Clothing House, Ltd. v. Commissioner Docket No. 94426. … United States Board of Tax Appeals 39 B.T.A. 900 ; 1939 BTA LEXIS 959 ; May 18, 1939 , Promulgated *959 CREDIT UNDER SEC. 26:c):2), REVENUE ACT OF 1936. - None allowed where contract to purchase real estate provided that

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.

Bahr v. Commissioner

10 B.T.A. 637 · United States Board of Tax Appeals · Feb 10, 1928

BAHR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bahr v. Commissioner Docket No. 5020. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50. STERNHAGEN and MURDOCK dissent. TRAMMELL dissents in part.

Potter v. Commissioner

47 B.T.A. 607 · United States Board of Tax Appeals · Aug 21, 1942

A. 112; Higgins v. Smith, 308 U. S. 473 ; S. A. MacQueen Co. v. Commissioner, 67 Fed. (2d) 857; Shoenberg v. Commissioner, 77 Fed. (2d) 446; Gregory v. Helvering, 293 U. S. 465 ; Griffiths v. Commissioner, 308 U. … Commissioner v. Branch, 114 Fed. (2d) 985; Jones v. Norris, 122 Fed. (2d) 6.

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 .

Perfex Corp. v. Commissioner

27 B.T.A. 120 · United States Board of Tax Appeals · Nov 23, 1932

In re Quality Shoe Shop, Inc., 212 Fed. 321 ; Hinkley v. Sagemiller, 210 N.W. (Wis.) 839, 841; Myers, Inc. v. Ogden Shoe Co., 181 N. W. (Wis.) 307; Pratt v. Oshkosh Match Co., 89 Wis. 406 ; 72 N. … See also Whitney v. Wyman, 101 U.

JEFERSON v. COMMISSIONER

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

The analogy is not apparent to the Board. The respondent contends that the deduction is expressly denied by section 24 (a) (4). … A. 910; affd., 84 Fed. (2d) 310; Rieck v. Heiner, 25 Fed. (2d) 453; certiorari denied, 277 TJ. S. 608. See also Benjamin Barron, 14 B. T. A. 1022. Cf. Joseph Nussbaum, 19 B. T. A. 868.

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.

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.

Primm v. Commissioner

28 B.T.A. 13 · United States Board of Tax Appeals · May 4, 1933

The rule as stated in Houser v. … Ellis, 25 B.T.A. 1195 ; Corliss v. Bowers, 281 U.S. 376 . Reviewed by the Board. Judgment will he entered for the respondent.

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.

Hennepin Holding Co. v. Commissioner

23 B.T.A. 119 · United States Board of Tax Appeals · May 8, 1931

Alameda Investment Co. v. McLaughlin, 3 3 Fed. (2d) 120; Bowie Lumber Co., Ltd., 20 B. T. A. 342; Imperial Assurance Co., 19 B. T. A. 1068; Harbour-Longmire Co., 18 B. T. A. 33. As to 1924 a different condition exists. … Reviewed by the Board. Judgment will be entered fu/rsuant to Rule 50. MttepocK dissents.

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.