Case law

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.

Keen v. Commissioner

15 B.T.A. 1243 · United States Board of Tax Appeals · Apr 3, 1929

HERBERT IDE KEEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Keen v. Commissioner Docket No. 22262. … The case of this same petitioner was before the Board for the year 1921 in Herbert Ide Keen, 6 B.T.A. 275 .

Amsco-Wire Products Corp. v. Commissioner

44 B.T.A. 717 · United States Board of Tax Appeals · Jun 13, 1941

The parties have stipulated that the petitioner is liable as transferee for such deficiencies as the Board may finally determine, and the only question for decision is whether the can *718 cellation by the vice president … We think it clear that Helvering v. Jane Holding Corporation, supra; Beacon Auto Stores, Inc., supra; and Howard Paper Co., 43 B. T.

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.

Recherches Industrielles, S. A. R. I. S. A. v. Commissioner

45 B.T.A. 253 · United States Board of Tax Appeals · Sep 30, 1941

RECHERCHES INDUSTRIELLS, S.A., R.I.S.A., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Recherches Industrielles, S. A. R. I. S. A. v. Commissioner Docket No. 101863. … On September 25, 1936, its board of directors appointed Farquhar J.

Sheppard v. Commissioner

37 B.T.A. 279 · United States Board of Tax Appeals · Feb 4, 1938

SHEPPARD, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sheppard v. Commissioner Docket No. 87430. … United States Board of Tax Appeals 37 B.T.A. 279 ; 1938 BTA LEXIS 1058 ; February 4, 1938 , Promulgated *1058 1.

F. Brewer Co. v. Commissioner

1 B.T.A. 417 · United States Board of Tax Appeals · Jan 29, 1925

Brewer Co. v. Commissioner Docket No. 78. … From such determination the taxpayer appealed to this Board. Etition was *2932 filed on August 26, 1924. DECISION. The deficiency should be computed in accordance with the following opinion.

Taylor v. Commissioner

14 B.T.A. 863 · United States Board of Tax Appeals · Dec 20, 1928

TAYLOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. INTERNATIONAL BEDDING CO., ASSOCIATED BUILDING CO., AND DIAMOND PILLOW, FEATHER & DOWN CO., PETITIONERS, v. … Taylor v. Commissioner Dockets Nos. 12732, 12733. United States Board of Tax Appeals 14 B.T.A. 863 ; 1928 BTA LEXIS 2897 ; December 20, 1928 , Promulgated *2897 Corporations A, B and C were affiliated.

Petroleum Exploration v. Commissioner

23 B.T.A. 890 · United States Board of Tax Appeals · Jun 29, 1931

PETROLEUM EXPLORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Petroleum Exploration v. Commissioner Docket Nos. 43480, 49339. … United States Board of Tax Appeals 23 B.T.A. 890 ; 1931 BTA LEXIS 1800 ; June 29, 1931 , Promulgated *1800 DEDUCTION - DEPRECIATION. - Amounts expended by petitioner during 1925, 1926 and 1927, representing cost of drilling

Stebbins v. Commissioner

1 B.T.A. 1157 · United States Board of Tax Appeals · May 20, 1925

Stebbins v. Commissioner Docket No. 558. United States Board of Tax Appeals 1 B.T.A. 1157 ; 1925 BTA LEXIS 2646 ; May 20, 1925 , decided Submitted March 30, 1925 . *2646 Arthur B. Foye, Esq., and H. W. … From the oral and documentary evidence introduced the Board makes the following FINDINGS OF FACT.

American Lace Mfg. Co. v. Commissioner

8 B.T.A. 419 · United States Board of Tax Appeals · Oct 1, 1927

AMERICAN LACE MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Lace Mfg. Co. v. Commissioner Docket No. 8293. … United States Board of Tax Appeals 8 B.T.A. 419 ; 1927 BTA LEXIS 2884 ; October 1, 1927 , Promulgated *2884 Petitioner's invoices to customers within the United States all contain as a statement of terms of sale the phrase

National Bank of South Carolina v. Commissioner

10 B.T.A. 642 · United States Board of Tax Appeals · Feb 10, 1928

NATIONAL BANK OF SOUTH CAROLINA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. National Bank of South Carolina v. Commissioner Docket No. 8628. … United States Board of Tax Appeals 10 B.T.A. 642 ; 1928 BTA LEXIS 4060 ; February 10, 1928 , Promulgated *4060 1.

Joseph O'Brien Leather Finish Corp. v. Commissioner

8 B.T.A. 521 · United States Board of Tax Appeals · Oct 4, 1927

JOSEPH O'BRIEN LEATHER FINISH CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Joseph O'Brien Leather Finish Corp. v. Commissioner Docket No. 9630. … Reviewed by the Board. Judgment will be entered on 10 days' notice, under Rule 50.

Bernd v. Commissioner

4 B.T.A. 291 · United States Board of Tax Appeals · Jul 20, 1926

BERND, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bernd v. Commissioner Docket No. 3340. United States Board of Tax Appeals 4 B.T.A. 291 ; 1926 BTA LEXIS 2330 ; July 20, 1926 , Decided *2330 J. E.

Magnolia Farmers Elevator Co. v. Commissioner

19 B.T.A. 390 · United States Board of Tax Appeals · Mar 25, 1930

MAGNOLIA FARMERS ELEVATOR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Magnolia Farmers Elevator Co. v. Commissioner Docket No. 6853. … Reviewed by the Board. Judgment will be entered for the respondent.

Federal Bearings Co. v. Commissioner

9 B.T.A. 1063 · United States Board of Tax Appeals · Jan 6, 1928

FEDERAL BEARINGS CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Federal Bearings Co. v. Commissioner Docket No. 9233. … In his brief, respondent admits the jurisdiction of the Board to entertain the proceeding for the three years ending January 31, 1919, January 31, 1920, and January 31, 1921.

East St. Louis Finance Co. v. Commissioner

34 B.T.A. 1085 · United States Board of Tax Appeals · Oct 13, 1936

LOUIS FINANCE COMPANY, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. East St. Louis Finance Co. v. Commissioner Docket No. 75090. … United States Board of Tax Appeals 34 B.T.A. 1085 ; 1936 BTA LEXIS 599 ; October 13, 1936 , Promulgated *599 1.

John W. Butler, Inc. v. Commissioner

1 B.T.A. 1105 · United States Board of Tax Appeals · May 5, 1925

Butler, Inc. v. Commissioner Docket No. 1572. … United States Board of Tax Appeals 1 B.T.A. 1105 ; 1925 BTA LEXIS 2672 ; May 5, 1925 , decided Submitted March 24, 1925 . *2672 A corporation keeping its books of account on an accrual basis must take its interest deductions

Kelly-Buckley Co. v. Commissioner

1 B.T.A. 1154 · United States Board of Tax Appeals · May 20, 1925

Kelly-Buckley Co. v. Commissioner Docket No. 1487. … From the evidence submitted at the hearing the Board makes the following FINDINGS OF FACT.

Royal Syndicate v. Commissioner

20 B.T.A. 255 · United States Board of Tax Appeals · Jul 18, 1930

In its brief, it has submitted extensive argument directed towards distinguishing this case from Hecht v. Malley, 265 U. S. 144 , and more specifically Burk-Waggoner Oil Association v. Hopkins, 269 U. … S. 110 , and subsequent court and board decisions holding that organizations similar in some respects to the petitioner were to be classified as associations under the revenue laws and taxed as corporations.