Case law

Rosenbaum Bros., Inc. v. Commissioner

11 B.T.A. 736 · United States Board of Tax Appeals · Apr 20, 1928

ROSENBAUM BROTHERS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rosenbaum Bros., Inc. v. Commissioner Docket No. 13050. … . *740 This Board has several times been called upon to pass upon similar questions.

Omaha Nat'l Bank v. Commissioner

29 B.T.A. 817 · United States Board of Tax Appeals · Jan 18, 1934

Burnet v. Logan, 283 U.S. 404 . The promise in this case — to deliver stock — was not unconditional. Something remained to be done before the employee could draw down the stock. … Reviewed by the Board. Decision will be entered for the respondent.

Dinkler v. Commissioner

22 B.T.A. 329 · United States Board of Tax Appeals · Feb 24, 1931

See Thronateeska Pecal Co. v. Matthews, 277 Fed. 361 ; Meyer v. Ritter, 268 Fed. 937 . … Reviewed by the Board. Judgment mil be entered under Rule 50.

Champion Coated Paper Co. v. Commissioner

10 B.T.A. 433 · United States Board of Tax Appeals · Feb 1, 1928

Provision is made for the approval by the court of the appraisals made of benefits, and the board of directors is thereupon empowered to levy assessments upon the real property not in excess of the appraised benefits to such … In the case of Miami County v. Dayton, 92 Ohio State 215 ; 110 N.

Ekdahl v. Commissioner

18 B.T.A. 1230 · United States Board of Tax Appeals · Feb 18, 1930

HARRY EKDAHL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ekdahl v. Commissioner Docket No. 24271. … Reviewed by the Board. Decision will be entered for the petitioner. MARQUETTE dissents.

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.

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.

Lamberth v. Commissioner

42 B.T.A. 438 · United States Board of Tax Appeals · Jul 31, 1940

Keen : The basic question to be decided by us in these proceedings is whether the dividend declared by Interstate Cotton Industries, Inc., by the resolution of its board of directors of July 19, 1930, and paid pursuant thereto … Therefore, we conclude that the dividend was not taxable to petitioners in 1930, Koshland v. Helvering, 298 U.

Union Land Co. v. Commissioner

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

ELLIS LUMBER CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Union Land Co. v. Commissioner Docket No. 16428. … The petitioners claim that the above decision of the Board is not controlling for the reason that in that appeal the Board did not have before it all of the material facts which are set forth in the stipulation in the present

Polachek v. Commissioner

3 B.T.A. 1051 · United States Board of Tax Appeals · Mar 30, 1926

Polachek v. Commissioner Docket No. 828. … Order will be entered accordingly. *1055 On reference to the Board, STERNHAGEN and LOVE dissent. PHILLIPS, dissenting: I can not agree with the conclusion which has been reached.

Kaufman v. Commissioner

9 B.T.A. 1180 · United States Board of Tax Appeals · Jan 12, 1928

KAUFMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. E. R. KAUFMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kaufman v. Commissioner Docket Nos. 12811, 12812. … Reviewed by the BOARD. Judgment will be entered for the petitioners on 15 days' notice, under Rule 50.

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.

L. A. Thompson Pacific Coast Co. v. Commissioner

2 B.T.A. 661 · United States Board of Tax Appeals · Sep 28, 1925

Thompson Pacific Coast Co. v. Commissioner Docket No. 1869. … The Board is thus placed in the position of having to weigh the conflicting evidence and to arrive at its own determination of value.

De Ved v. Commissioner

15 B.T.A. 1035 · United States Board of Tax Appeals · Mar 22, 1929

DE VED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. De Ved v. Commissioner Docket Nos. 23968, 29740. … United States Board of Tax Appeals 15 B.T.A. 1035 ; 1929 BTA LEXIS 2744 ; March 22, 1929 , Promulgated *2744 William Cogger, Esq., for the petitioner. James A. O'Callaghan, Esq., and T. A.

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

Mills v. Commissioner

39 B.T.A. 798 · United States Board of Tax Appeals · Apr 20, 1939

Reinecke v. Smith, 289 U. S. 172 ; Witherbee v. Commissioner, 70 Fed. (2d) 696; Sterling Morton, 38 B. T. A. 1283. … Reviewed by the Board. Decision will be entered under Bule 50. Opeek concurs in the result. Disney concurs only in the result. SEC. 166. REVOCABLE TRÜSTS.

United States Tool Co. v. Commissioner

3 B.T.A. 492 · United States Board of Tax Appeals · Jan 28, 1926

United States Tool Co. v. Commissioner Docket No. 4650. … Such records as were kept were kept by Squarey in the machine shop on a drafting board.

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.

Deutsch v. Commissioner

4 B.T.A. 1009 · United States Board of Tax Appeals · Sep 24, 1926

Deutsch v. Commissioner Docket No. 4995. United States Board of Tax Appeals 4 B.T.A. 1009 ; 1926 BTA LEXIS 2123 ; September 24, 1926 , Decided *2123 George G. Witter, Esq., for the Commissioner. … It is from the proposed additional assessment that the petitioner has appealed to this Board. The above constitutes all of the findings of fact which can be made from the record. Judgment for the Commissioner.

Hecht v. Commissioner

2 B.T.A. 319 · United States Board of Tax Appeals · Jul 11, 1925

Hecht v. Commissioner Docket No. 2096. … United States Board of Tax Appeals 2 B.T.A. 319 ; 1925 BTA LEXIS 2459 ; July 11, 1925 , Decided Submitted May 25, 1925 . *2459 Salary deduction allowed by the Commissioner held to be reasonable. G. H.