Case law

Allington v. Commissioner

31 B.T.A. 421 · United States Board of Tax Appeals · Oct 25, 1934

Snyder v. Commissioner, 54 Fed. (2d) 57, affirming 20 B. T. A. 778; Skinner v. Eaton, supra; Burdett Stryker, 21 B. T. A. 561; Towne v. McElligott, supra; Commissioner v. … Reviewed by the Board. Decisions will be entered for the resfondent.

Axton v. Commissioner

32 B.T.A. 613 · United States Board of Tax Appeals · May 14, 1935

AXTON, PETITIONER, ET AL., 1 v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Axton v. Commissioner Docket Nos. 56160-56163, 56348, 56438-56442. … United States Board of Tax Appeals 32 B.T.A. 613 ; 1935 BTA LEXIS 924 ; May 14, 1935 , Promulgated *924 1.

Partee v. Commissioner

37 B.T.A. 1112 · United States Board of Tax Appeals · Jun 24, 1938

That is the period before the Board. … Reviewed by the Board. Decision will be entered for the respondent. Hum concurs only in the result.

Norwich Woolen Mills Corp. v. Commissioner

18 B.T.A. 303 · United States Board of Tax Appeals · Nov 21, 1929

See Marr v. United States, 268 U. S. 536 . … See Edwards v. Douglas, 269 U. S. 204 , and Mason v. Routzahn, 275 U. S. 175 .

Fidelity Trust Co. v. Commissioner

3 B.T.A. 292 · United States Board of Tax Appeals · Jan 12, 1926

Fidelity Trust Co. v. Commissioner Docket No. 1730. … Freight and installation expense 3,530.98 28,850.00 This contract was authorized by a resolution of the board of trustees of the same date as that of the contract.

Fritz v. Commissioner

28 B.T.A. 408 · United States Board of Tax Appeals · Jun 20, 1933

The issue here raised was decided adversely to the contention of the petitioners in Darby-Lynde Co. v. … Reviewed by the Board. Decision will lie entered for the respondent.

Irvington Inv. Co. v. Commissioner

32 B.T.A. 1165 · United States Board of Tax Appeals · Aug 8, 1935

Pariso v. Towse, 45 F. (2d) 962 (C. C. A. 2); Alpine Forwarding Co. v. Pennsylvania R. R. Co., 60 F. (2d) 734 (C. C. A. 2). In R. C. Tway Coal Sales Co. v. United States, 3 Fed. Supp. 668 (Dist. Ct., W. Dist. … Reviewed by the Board. Judgment will be entered for the petitioner.

Harris v. Commissioner

2 B.T.A. 933 · United States Board of Tax Appeals · Oct 20, 1925

Harris v. Commissioner Docket No. 1651. … From the pleadings and oral and documentary evidence presented at the hearing, the Board makes the following FINDINGS OF FACT.

Newblock Oil Co. v. Commissioner

26 B.T.A. 696 · United States Board of Tax Appeals · Jul 25, 1932

NEWBLOCK OIL COMPANY OF TEXAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Newblock Oil Co. v. Commissioner Docket No. 28045. … United States Board of Tax Appeals 26 B.T.A. 696 ; 1932 BTA LEXIS 1267 ; July 25, 1932 , Promulgated *1267 The petitioner, incorporated under the laws of the State of Texas on April 19, 1922, became affiliated on that date

Pittsburgh Union Stock Yards Co. v. Commissioner

16 B.T.A. 139 · United States Board of Tax Appeals · Apr 23, 1929

AND PITTSBURGH PROVISION & PACKING CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pittsburgh Union Stock Yards Co. v. Commissioner Docket Nos. 9219, 15813, 32370. … Allerton, William V.

Hall v. Commissioner

17 B.T.A. 752 · United States Board of Tax Appeals · Sep 30, 1929

This conclusion is based primarily upon Woods v. Lewellyn, 252 Fed. 106 . … Reviewed by the Board. Judgment will be entered for the respondent. Phillips and MoReis concur in the result. GreeN and Love dissent. This decision was prepared during Mr. Siefkin’s term of office.

Jenkins Kreer & Co. v. Commissioner

17 B.T.A. 202 · United States Board of Tax Appeals · Sep 10, 1929

JENKINS, KREER & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Jenkins Kreer & Co. v. Commissioner Docket No. 26813. … Reviewed by the Board. Judgment will be entered for the respondent.

Hutchins Lumber & Storage Co. v. Commissioner

4 B.T.A. 705 · United States Board of Tax Appeals · Aug 3, 1926

Hutchins Lumber & Storage Co. v. Commissioner Docket No. 3307. United States Board of Tax Appeals 4 B.T.A. 705 ; 1926 BTA LEXIS 2221 ; August 3, 1926 , Decided *2221 1. … The only other items, the value of which the Board is called upon to determine, are the land with its improvements and the lumber.

Parker Sheet Metal Works, Inc. v. Commissioner

3 B.T.A. 607 · United States Board of Tax Appeals · Feb 8, 1926

Parker Sheet Metal Works, Inc. v. Commissioner Docket No. 1998. … To elect a Board of Directors if you wished to? A. Yes. Q. Could the Combined Industries control the Board of Directors and policies of the Parker Sheet Metal Works on account of stock control? A. Absolutely. Q.

Cement Gun Co. v. Commissioner

7 B.T.A. 1202 · United States Board of Tax Appeals · Sep 1, 1927

United States v. Ludey, 274 U. S. 295 ; Union Metal Manufacturing Co., 1 B. T. A. 395. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Bule 50. Milliken did not participate. Sec. 234.

Joseph v. Commissioner

32 B.T.A. 1192 · United States Board of Tax Appeals · Aug 13, 1935

Jackson v. Commissioner, 64 Fed. (2d) 359. The Board said in Theodore C. Jackson et al., Administrators, 32 B. T. … Jackson v. Commissioner, supra; Marshall v. Commissioner, 57 Fed. (2d) 633; certiorari denied, 282 U. S. 61 ; Richard Tuffli, 13 B. T. A. 1255.

Bamberger v. Commissioner

27 B.T.A. 785 · United States Board of Tax Appeals · Feb 23, 1933

V. … The Untermeyer v.

Avonmore Coal & Coke Co. v. Commissioner

16 B.T.A. 909 · United States Board of Tax Appeals · Jun 5, 1929

AVONMORE COAL & COKE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Avonmore Coal & Coke Co. v. Commissioner Docket Nos. 16821, 16822. … See discussion of the purpose of the affiliation provision in Utica Knitting Co. v. United States, decided by Court of Claims, May 6, 1929.

Peck & Hills Furniture Co. v. Commissioner

16 B.T.A. 1008 · United States Board of Tax Appeals · Jun 11, 1929

PECK & HILLS FURNITURE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Peck & Hills Furniture Co. v. Commissioner Docket No. 16108. … The respondent is therefore directed to file with the Board a computation of the tax liability for the taxable year.

J. S. Hoskins Lumber Co. v. Commissioner

3 B.T.A. 846 · United States Board of Tax Appeals · Feb 18, 1926

Hoskins Lumber Co. v. Commissioner Docket No. 2390. … United States Board of Tax Appeals 3 B.T.A. 846 ; 1926 BTA LEXIS 2538 ; February 18, 1926 , Decided Submitted April 30, 1925 . *2538 The Board has jurisdiction of an appeal from a determination of the Commissioner, made subsequent