Case law

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.

Transcalifornia Oil Co. v. Commissioner

37 B.T.A. 119 · United States Board of Tax Appeals · Jan 20, 1938

TRANSCALIFORNIA OIL COMPANY, LIMITED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Transcalifornia Oil Co. v. Commissioner Docket No. 73111. … Those three officers constituted the board of directors of the new corporation.

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.

Charles Rubens & Co. v. Commissioner

6 B.T.A. 626 · United States Board of Tax Appeals · Mar 26, 1927

CHARLES RUBENS & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Charles Rubens & Co. v. Commissioner Docket Nos. 5736, 6356, 12569. … United States Board of Tax Appeals 6 B.T.A. 626 ; 1927 BTA LEXIS 3463 ; March 26, 1927 , Promulgated *3463 1.

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.

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.

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.

In re KRAMER

4 B.T.A. 810 · United States Board of Tax Appeals · Sep 15, 1926

Littleton : The decision of the question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315 , and the decision of the Board in the Appeal of D. Cerruti, 4 B.

Carstairs v. Commissioner

20 B.T.A. 298 · United States Board of Tax Appeals · Jul 22, 1930

JAMES CARSTAIRS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Carstairs v. Commissioner Docket No. 34513. … United States Board of Tax Appeals 20 B.T.A. 298 ; 1930 BTA LEXIS 2156 ; July 22, 1930 , Promulgated *2156 Prior to 1922 the petitioner acquired a membership in the New York Stock Exchange for which he paid $76,000.

Aubrey v. Commissioner

8 B.T.A. 70 · United States Board of Tax Appeals · Sep 15, 1927

AUBREY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Aubrey v. Commissioner Docket No. 4409. … United States Board of Tax Appeals 8 B.T.A. 70 ; 1927 BTA LEXIS 2953 ; September 15, 1927 , Promulgated *2953 George A. Aubrey pro se. T. M. Mather, Esq., for the respondent.

Dunne v. Commissioner

4 B.T.A. 836 · United States Board of Tax Appeals · Sep 15, 1926

DUNNE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dunne v. Commissioner Docket No. 4840. United States Board of Tax Appeals 4 B.T.A. 836 ; 1926 BTA LEXIS 2208 ; September 15, 1926 , *2208 J.J.

Garrison v. Commissioner

21 B.T.A. 904 · United States Board of Tax Appeals · Dec 26, 1930

In Crooks v. Harrelson, 282 U. … Reviewed by the Board. Judgment will be entered for the respondent.

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

United Oil Co. v. Commissioner

25 B.T.A. 101 · United States Board of Tax Appeals · Jan 8, 1932

THE UNITED OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RICHFIELD OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. United Oil Co. v. … United States Board of Tax Appeals 25 B.T.A. 101 ; 1932 BTA LEXIS 1576 ; January 8, 1932 , Promulgated *1576 1.

Kirk v. Commissioner

39 B.T.A. 902 · United States Board of Tax Appeals · May 18, 1939

HENDERSON SUPPLEE, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kirk v. Commissioner Docket No. 89363. … United States Board of Tax Appeals 39 B.T.A. 902 ; 1939 BTA LEXIS 960 ; May 18, 1939 , Promulgated *960 During the years 1933 and 1934 C.

Hughes Coal Co. v. Commissioner

8 B.T.A. 306 · United States Board of Tax Appeals · Sep 27, 1927

HUGHES COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hughes Coal Co. v. Commissioner Docket No. 7142. … United States Board of Tax Appeals 8 B.T.A. 306 ; 1927 BTA LEXIS 2908 ; September 27, 1927 , Promulgated *2908 1. Reduction of officer's salary approved. 2.

Nutter v. Commissioner

46 B.T.A. 35 · United States Board of Tax Appeals · Jan 7, 1942

In Pope v. … Helvering v.

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.

Trust Under the Will of McLean v. Commissioner

44 B.T.A. 820 · United States Board of Tax Appeals · Jun 25, 1941

If the issue before the Board today were the applicability of section 115 (c) to the distributions of 1935 and 1936, for the purpose of determining tax for those years, the evidence would establish that the distributions … A. 892; Gossett v. Commissioner, 59 Fed. (2d) 365, affirming 22 B. T. A. 1279; Helvering v. Edison Securities Corporation, 78 Fed. (2d) 85, affirming 29 B. T. A. 483.

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.