Case law

Stokes Milling Co. v. Commissioner

2 B.T.A. 1284 · United States Board of Tax Appeals · Nov 9, 1925

Stokes Milling Co. v. Commissioner Docket No. 2323. … In the , the Board said: This valuation was arrived at by computations of the appraisal company based upon a replacement cost agreed to by both parties.

Ziliox v. Commissioner

19 B.T.A. 679 · United States Board of Tax Appeals · Apr 24, 1930

ZILIOX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KATHRYN R. ZILIOX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ziliox v. Commissioner Docket Nos. 22515, 22516. … United States Board of Tax Appeals 19 B.T.A. 679 ; 1930 BTA LEXIS 2344 ; April 24, 1930 , Promulgated *2344 1.

Underwriter Printing & Publishing Co. v. Commissioner

9 B.T.A. 1191 · United States Board of Tax Appeals · Jan 12, 1928

UNDERWRITER PRINTING & PUBLISHING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Underwriter Printing & Publishing Co. v. Commissioner Docket No. 5753. … While the petitioner includes the year 1920 in its petition, we find that there is no deficiency asserted by the respondent for 1920 and consequently the Board is without jurisdiction as to that year.

Henry Inv. Co. v. Commissioner

22 B.T.A. 973 · United States Board of Tax Appeals · Mar 31, 1931

HENRY INVESTMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Henry Inv. Co. v. Commissioner Docket No. 42566. … United States Board of Tax Appeals 22 B.T.A. 973 ; 1931 BTA LEXIS 2027 ; March 31, 1931 , Promulgated *2027 A broker's commission paid by the petitioner as lessor for obtaining a lease is not deductible in the year paid as

Chicago Acceptance Co. v. Commissioner

12 B.T.A. 150 · United States Board of Tax Appeals · May 28, 1928

CHICAGO ACCEPTANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chicago Acceptance Co. v. Commissioner Docket No. 12764. … Reviewed by the Board. Judgment will be entered under Rule 50.

West Texas Refining & Development Co. v. Commissioner

25 B.T.A. 1254 · United States Board of Tax Appeals · Apr 25, 1932

WEST TEXAS REFINING & DEVELOPMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. COL-TEX REFINING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. … West Texas Refining & Development Co. v. Commissioner Docket Nos. 43547, 45653, 46633. United States Board of Tax Appeals 25 B.T.A. 1254 ; 1932 BTA LEXIS 1401 ; April 25, 1932 , Promulgated *1401 1.

Niagara Falls Brewing Co. v. Commissioner

13 B.T.A. 1040 · United States Board of Tax Appeals · Oct 16, 1928

MAYLE, FREDERICK CHORMANN, RUDOLF V. ROSE, AND GEORGE F. NYE, AS DIRECTORS AND TRUSTEES IN DISSOLUTION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Niagara Falls Brewing Co. v. … the case of Red Wing Malting Co. v.

Eastern Steamship Lines, Inc. v. Commissioner

17 B.T.A. 787 · United States Board of Tax Appeals · Oct 7, 1929

Pelican Bay Lumber Co. v. Commissioner, 31 Fed. (2d) 15; affirming 9 B. T. A. 1024; certiorari denied, 279 U. S. 870 . Cf. Lehigh & H. R. Ry. Co., 13 B. T. A. 1154. We find no support in United States v. … Lucas v. Alexander, 279 U. S. 573.

Frank E. Harris Co. v. Commissioner

16 B.T.A. 469 · United States Board of Tax Appeals · May 10, 1929

HARRIS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Frank E. Harris Co. v. Commissioner Docket No. 10007. … and the date of final decision by said Board.

State Bank of Alcester v. Commissioner

8 B.T.A. 878 · United States Board of Tax Appeals · Oct 20, 1927

STATE BANK OF ALCESTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. State Bank of Alcester v. Commissioner Docket No. 5913. … Reviewed by the Board. Judgment will be entered after 15 days' notice, under Rule 50.

Dravo v. Commissioner

40 B.T.A. 309 · United States Board of Tax Appeals · Jul 27, 1939

Higgins v. White, 93 Fed. (2d) 357. … Reviewed by the Board. Decisions will he entered under Buie 50.

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.

Carlson v. Commissioner

27 B.T.A. 93 · United States Board of Tax Appeals · Nov 16, 1932

Something of their methods of operation during the eleven years is shown by one of the petitioners in his testimony before the Board. … Willis v. Commissioner, 58 Fed. (2d) 121; Little Four Oil & Cas Co. v. Lewellyn, 35 Fed. (2d) 149. Reviewed by the Board. Decision will be entered for the respondent.

Volunteer State Life Ins. Co. v. Commissioner

27 B.T.A. 1149 · United States Board of Tax Appeals · Apr 10, 1933

VOLUNTEER STATE LIFE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Volunteer State Life Ins. Co. v. Commissioner Docket No. 54176. … United States Board of Tax Appeals 27 B.T.A. 1149 ; 1933 BTA LEXIS 1242 ; April 10, 1933 , Promulgated *1242 1.

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.

Hoult v. Commissioner

24 B.T.A. 79 · United States Board of Tax Appeals · Sep 21, 1931

HAMPTON HOULT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARTIN J. DREGGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hoult v. Commissioner Docket Nos. 45782, 45783. … United States Board of Tax Appeals 24 B.T.A. 79 ; 1931 BTA LEXIS 1700 ; September 21, 1931 , Promulgated *1700 During the years 1922 to 1924 each petitioner purchased over 600 shares of stock in the Morton Hotel Company,

House & Herrmann v. Commissioner

13 B.T.A. 621 · United States Board of Tax Appeals · Sep 27, 1928

HOUSE & HERRMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. House & Herrmann v. Commissioner Docket Nos. 14090, 30958. … On January 26, 1914, the board of directors of the petitioner accepted the following offer of J. P.

Biggs v. Commissioner

15 B.T.A. 1092 · United States Board of Tax Appeals · Mar 26, 1929

Garrett v. Kirtley (W. Va.), 125 S. E. 347 ; Keller v. Washington (W. Va.), 98 S. E. 880 ; Leros v. Parker (W. Va.), 91 S. E. 660 ; Hendricks v. Isaacs, 117 N. Y. 411 ; 22 N. … Reviewed by the Board. Decision will be entered u/nder Rule 50.

Alliance Machine Co. v. Commissioner

12 B.T.A. 1156 · United States Board of Tax Appeals · Jul 5, 1928

ALLIANCE MACHINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Alliance Machine Co. v. Commissioner Docket No. 12506. … United States Board of Tax Appeals 12 B.T.A. 1156 ; 1928 BTA LEXIS 3395 ; July 5, 1928 , Promulgated *3395 1.

Harris v. Commissioner

43 B.T.A. 711 · United States Board of Tax Appeals · Feb 26, 1941

V. V. HARRIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Harris v. Commissioner Docket No. 99027. … Wright constituted its board of directors.