Case law

Continental Products Co. v. Commissioner

20 B.T.A. 818 · United States Board of Tax Appeals · Sep 15, 1930

The Board is without power to adjudicate whether the circumstances upon which the Commissioner acted were such as to denote that the assessment or collection of the deficiency would be jeopardized by delay. Veeder v. … Brown, Esq., and James D. Cooney, Esq., for the petitioner. Eugene Meacham, Esq., and C. E. Lowery, Esq., for the respondent. LANSDON *819 OPINION.

Babson v. Commissioner

27 B.T.A. 859 · United States Board of Tax Appeals · Mar 7, 1933

Brown, Executrix, 26 B. T. A. 901; Harry A. Koch, 26 B. T. A. 1025; Robert R. Meyer, 27 B. T. A. 44; Annie Watts Hill, supra. … Reviewed by the Board. Judgment will be entered for -petitioners as above set out. Sec. 201. (a.)

New York, Chicago & St. Louis Railroad v. Commissioner

23 B.T.A. 177 · United States Board of Tax Appeals · May 13, 1931

Co. v. United States, 53 Ct. Cls. 41; Baldwin Locomotive Works v. … Cleveland Railway Co. v. Commissioner, 36 Fed. (2d) 347, affirming 10 B. T. A. 310; Jacob F. Brown, 18 B. T. A. 859; Brooklyn Union Gas Co., 22 B. T. A. 507; cf. Lucas v. American Code Co., 280 U. S. 445 .

General Sec. Co. v. Commissioner

38 B.T.A. 330 · United States Board of Tax Appeals · Aug 16, 1938

Gregory v. Helvering, 293 U. S. 465 ; Helvering v. Brown, 85 Fed. (2d) 926; Sawtell v. Commissioner, 82 Fed. (2d) 221; A. S. Eldridge, 30 B. T. … Heiner v. Crosby, 24 Fed. (2d) 191; Houghton v. Commissioner, 71 Fed. (2d) 656, 658; Laird v. Commissioner, 85 Fed. (2d) 598, 599; Jenkins v. Smith, 21 Fed. Supp. 251.

Wanamaker v. Commissioner

9 B.T.A. 557 · United States Board of Tax Appeals · Dec 12, 1927

BREMER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wanamaker v. Commissioner Docket Nos. 11136, 12689. … United States Board of Tax Appeals 9 B.T.A. 557 ; 1927 BTA LEXIS 2555 ; December 12, 1927 , Promulgated *2555 1.

International Cigar Mach. Co. v. Commissioner

36 B.T.A. 124 · United States Board of Tax Appeals · Jun 16, 1937

Brown v. Helvering, 291 U. S. 193 . … Reviewed by the Board. Decision will be entered under Rule 50.

Colbert v. Commissioner

12 B.T.A. 565 · United States Board of Tax Appeals · Jun 13, 1928

COLBERT JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Colbert v. Commissioner Docket No. 11629. … Reliance is also placed upon the case of Hellman v.

Pittsburgh Laundry, Inc. v. Commissioner

47 B.T.A. 230 · United States Board of Tax Appeals · Jun 30, 1942

With reference to the purchase of stock in the petitioner corporation, the minute book of the board of directors of the petitioner showed as follows: On August 15, 1933, in connection with certain life insurance policies … Brown Shoe Co., 45 B. T. A. 212. A profit was made on resale of petitioner’s own stock. Allen v. National Manufacture & Stores Corporation, 125 Fed. (2d) 239.

Fifteenth & Chestnut Realty Co. v. Commissioner

29 B.T.A. 1030 · United States Board of Tax Appeals · Feb 6, 1934

Botany Worsted Mills v. United States, supra; Model Dairy, 13 B.T.A. 545 ; 36 Fed. (2d) 768; Brown & Haley, 21 B.T.A. 752 ; Gould-Mersereau Co., supra. … Commissioner v. Marshall Field, 42 Fed. (2d) 820; Brown v. Helvering, 291 U.S. 193 . Judgment will be entered for the respondent.

O'Meara v. Commissioner

11 B.T.A. 101 · United States Board of Tax Appeals · Mar 21, 1928

The petitioner relies in part on the reasoning set out in Suhr v. … A. 670; Walter v. Duffy, 287 Fed. 41 ; Phillips v. United States, 12 Fed. (2d) 598; In re Dupignac's Estate, 204 N. Y. S. 273; Heiner v. Crosby and Heiner v. Anderton, 24 Fed. (2d) 191.

Cappellini v. Commissioner

14 B.T.A. 1269 · United States Board of Tax Appeals · Jan 15, 1929

involves a consideration of the power and duties of the Board, for the reason that the section attacked is the one by which petitioners come before the Board. … Reviewed by the Board.

Duggan v. Commissioner

21 B.T.A. 740 · United States Board of Tax Appeals · Dec 16, 1930

Green v. Watkins, 6 Wheat. 260 ; Marck v. Supreme Lodge Knights of Honor, 29 Fed. 896 . … Reviewed by the Board.

Semar v. Commissioner

27 B.T.A. 994 · United States Board of Tax Appeals · Mar 24, 1933

And the date of acquisition taken is that when the equitable interest arises and not when the legal title is transferred, Guye v. Guye, supra; Ahern v. Ahern, 71 Pac. 1023 (Washington); Forker v. … Reviewed by the Board. Judgment wül he entered for the respondent.

Bonwit Teller & Co. v. Commissioner

17 B.T.A. 1019 · United States Board of Tax Appeals · Oct 18, 1929

BONWIT TELLER & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bonwit Teller & Co. v. Commissioner Docket Nos. 21859, 27824, 28700. … the date of final decision by said Board.

International Cigar Machinery Co. v. Commissioner

36 B.T.A. 124 · United States Board of Tax Appeals · Jun 16, 1937

Brown v. Helvering, 291 U. S. 193 . … Reviewed by the Board. Decision will be entered under Rule 50.

King v. Commissioner

47 B.T.A. 840 · United States Board of Tax Appeals · Oct 7, 1942

Brown v. Brown, 156 Tenn. 619 ; 4 S. W. (2d) 345 ; Williams v. Williams, 146 Tenn. 38 ; 236 S. W. 938 ; Winslow v. Winslow, 133 Tenn. 663 , 182 S. W. 241 . … Brown v. Brown, supra.

Flynn v. Commissioner

35 B.T.A. 1064 · United States Board of Tax Appeals · Apr 30, 1937

It has been held that this Board is not obligated to accept opinion evidence as to value: Tracy v. Commissioner, 53 Fed. (2d) 575; Uncasville Manufacturing Co. v. Commissioner, 55 Fed. (2d) 893. … A. 164; John Crosby Brown, 21 B. T. A. 176; William E. Steinback, 30 B. T. A. 1252; Gowen v. Commissioner, 65 Fed. (2d) 923, affirming 24 B. T. A. 1028; Sacks v. Commissioner, 66 Fed. (2d) 308, affirming 25 B. T.

Brooklyn Union Gas Co. v. Commissioner

22 B.T.A. 507 · United States Board of Tax Appeals · Mar 4, 1931

Cls. 178; Kales v. Woodworth, 20 Fed. (2d) 395; Rosetta v. Hauss, 12 B. T. A. 755. … Brown Co., 8 B. T. A. 112; Crown Willamette Paper Co., supra.

Albert Lea Packing Co. v. Commissioner

24 B.T.A. 376 · United States Board of Tax Appeals · Oct 21, 1931

Brown, Esq., for the petitioner. J. M. Leinenkugel, Esq., and T. G. Histon, Esq., for the respondent. … See 25 R.C.L. 10; Atkins v. Fibre Disintegrating Co., 18 Wall. 272 ; *1683 Townsend v. Little, 109 U.S. 504 ; United States v. Chase, 135 U.S. 255 ; McKee v. United States, 164 U.S. 287 ; Carroll v.

Marsh v. Commissioner

38 B.T.A. 878 · United States Board of Tax Appeals · Oct 14, 1938

United States v. White Dental Manufacturing Co., 274 U. S. 398 ; Brown v. Commissioner, supra. … Brown v. Commissioner, supra; Wesch v. Helburn, 5 Fed. Supp. 581.