Case law

Superior Tube Co. v. Commissioner

20 B.T.A. 749 · United States Board of Tax Appeals · Sep 10, 1930

SUPERIOR TUBE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Superior Tube Co. v. Commissioner Docket Nos. 16104, 16553. … Reviewed by the Board. Further proceedings may be had under Rule 62(c). MARQUETTE, SMITH, VAN FOSSAN, and MATTHEWS dissent.

National Grange Mut. Liability Co. v. Commissioner

31 B.T.A. 666 · United States Board of Tax Appeals · Nov 21, 1934

Mid-Northern Co. v. Montana, 268 U. S. 45 ; Danciger v. Cooley, 248 U. S. 319, 326 ; United States v. Standard Brewery Co., 251 U. S. 210 ; United States v. Mescall, 215 U. … Reviewed by the Board. Decision will be entered for the petitioner. SEC. 103. EXEMPTIONS FROM TAX ON CORPORATIONS.

Germantown Braid Co. v. Commissioner

3 B.T.A. 1336 · United States Board of Tax Appeals · Apr 20, 1926

Germantown Braid Co. v. Commissioner Docket No. 5215. … United States Board of Tax Appeals 3 B.T.A. 1336 ; 1926 BTA LEXIS 2412 ; April 20, 1926 , Decided Submitted December 15, 1925 . *2412 Held, on the evidence, that the two corporations were affiliated. Frank K.

Radin v. Commissioner

8 B.T.A. 1077 · United States Board of Tax Appeals · Oct 29, 1927

ETTA RADIN, ADMINISTRATRIX, ESTATE OF SAMUEL RADIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Radin v. Commissioner Docket No. 8175. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

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.

315 West 97th Street Realty Co. v. Commissioner

10 B.T.A. 368 · United States Board of Tax Appeals · Jan 28, 1928

315 WEST 97TH STREET REALTY CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. 315 West 97th Street Realty Co. v. Commissioner Docket No. 9898. … United States Board of Tax Appeals 10 B.T.A. 368 ; 1928 BTA LEXIS 4127 ; January 28, 1928 , Promulgated *4127 1.

Turrish v. Commissioner

24 B.T.A. 913 · United States Board of Tax Appeals · Nov 25, 1931

HENRY TURRISH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Turrish v. Commissioner Docket No. 44742. … Timber and lumber operations have been his vocation and this is the test very early applied by the Board. *1571 .

Joliet-Norfolk Farm Corp. v. Commissioner

8 B.T.A. 824 · United States Board of Tax Appeals · Oct 15, 1927

JOLIET-NORFOLK FARM CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Joliet-Norfolk Farm Corp. v. Commissioner Docket No. 6795. … United States Board of Tax Appeals 8 B.T.A. 824 ; 1927 BTA LEXIS 2796 ; October 15, 1927 , Promulgated *2796 Robert J. Walker, C.P.A., for the petitioner. J. W. Fisher, Esq., for the respondent.

Carter v. Commissioner

36 B.T.A. 598 · United States Board of Tax Appeals · Oct 6, 1937

ROBERT WILSON CARTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. ROBERT WILSON CARTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Carter v. Commissioner Docket Nos. 80751, 80752. … Reviewed by the Board. Judgment will be entered for the respondent.

Royal Baking Powder Corp. v. Commissioner

47 B.T.A. 370 · United States Board of Tax Appeals · Jul 22, 1942

ROYAL BAKING POWDER CORPORATION, STANDARD BRANDS, INCORPORATED - SUCCESSOR IN INTEREST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Royal Baking Powder Corp. v. Commissioner Docket No. 106984. … United States Board of Tax Appeals 47 B.T.A. 370 ; 1942 BTA LEXIS 698 ; July 22, 1942 , Promulgated *698 Where dividend resolution dated September 28, 1936, provided for a dividend payable October 1, 1936, and checks were

Appeal of Northern Trust Co.

9 B.T.A. 1310 · United States Board of Tax Appeals · Jan 14, 1928

In accordance with the reasoning of the Board in the Appeal of Elmer E. Rodenbough, Executor, 1 B. T. … Archbold, Executor, v.

Allhands v. Commissioner

10 B.T.A. 1089 · United States Board of Tax Appeals · Feb 29, 1928

ALLHANDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Allhands v. Commissioner Docket No. 10284. … Reviewed by the Board. Judgment will be entered for the respondent. STERNHAGEN, PHILLIPS, and MURDOCK concur in the result. TRUSSELL dissents.

Crayton v. Commissioner

11 B.T.A. 1375 · United States Board of Tax Appeals · May 15, 1928

Co. v. Reynolds, 69 S. C. 481, 48 S. E. 476 ; South Bound Ry. Co. v. Burton, 67 S. C. 515, 46 S. E. 340 ; Delassus v. United States, 34 U. S. 117 , 9 L. Ed. 71 ; Knight v. United Land Association, 142 U. … Reviewed by the Board. Judgment will he entered on 15 days’ notice, under Rule 50.

Fincher Motors, Inc. v. Commissioner

43 B.T.A. 673 · United States Board of Tax Appeals · Feb 19, 1941

Sanford Corporation v. Commissioner, 106 Fed. (2d) 882; certiorari denied, 309 U. S. 657 , affirming 38 B. T. A. 139; Massachusetts Mutual Life Insurance Co. v. United States, 288 U. S. 269 ; Cox Motor Sales Co., 42 B. … The Board can not assume values or speculate with respect thereto.

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.

Rathborne v. Commissioner

37 B.T.A. 607 · United States Board of Tax Appeals · Apr 5, 1938

Beebe, 67 Fed. (2d) 662, and Commissioner v. … McCahan, supra, the Board “pointed out that the distributions there were made from corpus or from tax-exempt income and, therefore, would not be taxable to the beneficiary, either under the decision of the Board in the Sitterding

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.

Fort Worth Warehouse & Storage Co. v. Commissioner

6 B.T.A. 536 · United States Board of Tax Appeals · Mar 16, 1927

FORT WORTH WAREHOUSE & STORAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Fort Worth Warehouse & Storage Co. v. Commissioner Docket No. 3864. … At a meeting of the board of directors of the petitioner held in January, 1922, the vice president and general manager reported that this account had been charged off as a loss.

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.