Case law

Von Gunten v. Commissioner

28 B.T.A. 702 · United States Board of Tax Appeals · Jul 18, 1933

The courts and this Board have approved of this rule when properly applied because some simple and uniform rule was needed and the Commissioner by his regulations supplied one. Cf. … Burdett Stryker, 21 B.T.A. 561 ; David Stewart, 17 B.T.A. 604 ; Snyder v. Commis sioner, 54 Fed. (2d) 57, affirming John A. Snyder, 20 B.T.A. 778 .

Sprague-Sells Corp. v. Commissioner

30 B.T.A. 1165 · United States Board of Tax Appeals · Jul 12, 1934

The petitioner relies especially upon the decision of the court in Industrial Cotton Mills Co. v. Commissioner, 61 Fed. (2d) 291. … Reviewed by the Board. Judgment will be entered under Rule 50.

Loftis v. Commissioner

6 B.T.A. 725 · United States Board of Tax Appeals · Apr 6, 1927

LOFTIS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Loftis v. … No meetings of the board of directors or of the stockholders of the company were held during the period from January 3, 1916, to July 31, 1920. No dividend was expressly declared.

Wilson v. Commissioner

16 B.T.A. 1280 · United States Board of Tax Appeals · Jun 29, 1929

HENRY WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. HENRY WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WINFRED T. WILSON, PETITIONER, v. … WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wilson v. Commissioner Docket Nos. 12080-12082, 28664-28666, 35075.

Walls v. Commissioner

21 B.T.A. 1417 · United States Board of Tax Appeals · Jan 30, 1931

WALLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Walls v. Commissioner Docket No. 25297. … Reviewed by the Board. Judgment will be entered under Rule 50.

Van Vranken v. Commissioner

40 B.T.A. 956 · United States Board of Tax Appeals · Nov 24, 1939

ELSIE VAN VRANKEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Van Vranken v. Commissioner Docket No. 92788. … United States Board of Tax Appeals 40 B.T.A. 956 ; 1939 BTA LEXIS 777 ; November 24, 1939 , Promulgated *777 Petitioner's father left certain personal property to his wife for life, then to petitioner if she should outlive

Johnson v. Commissioner

19 B.T.A. 840 · United States Board of Tax Appeals · May 2, 1930

WEAVER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GRACE JENNINGS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. B. HOPPS, PETITIONER, v. … BARR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. M. B. CHUNN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Johnson v.

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.

Newmarket Co. v. Commissioner

2 B.T.A. 537 · United States Board of Tax Appeals · Sep 8, 1925

Newmarket Co. v. Commissioner Docket No. 1489. … United States Board of Tax Appeals 2 B.T.A. 537 ; 1925 BTA LEXIS 2381 ; September 8, 1925 , decided Submitted July 25, 1925 . *2381 Value of leasehold determined for purpose of invested capital and exhaustion. Wilbur D.

Coddington v. Commissioner

10 B.T.A. 712 · United States Board of Tax Appeals · Feb 13, 1928

CODDINGTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Coddington v. Commissioner Docket No. 8631. … Held, that the income derived from said business and other property during the period from July 1, to August 22, 1919, was the income of this petitioner under authority of the Board's decision in Peter W.

Bamberger v. Commissioner

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

V. … The Untermeyer v.

Denver Powerline Co. v. Commissioner

7 B.T.A. 1186 · United States Board of Tax Appeals · Sep 1, 1927

DENVER POWERINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Denver Powerline Co. v. Commissioner Docket No. 11951. … At the hearing petitioner moved to strike the answer upon the ground that it was not filed within the time prescribed by the Rules of the Board.

Gunsberg v. Commissioner

14 B.T.A. 769 · United States Board of Tax Appeals · Dec 17, 1928

LOUIS GUNSBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gunsberg v. Commissioner Docket No. 10431. … United States Board of Tax Appeals 14 B.T.A. 769 ; 1928 BTA LEXIS 2921 ; December 17, 1928 , Promulgated *2921 Frank A. Allshouse, C.P.A., for the petitioner. J. L. Backstrom, Esq., for the respondent.

Hammond v. Commissioner

4 B.T.A. 837 · United States Board of Tax Appeals · Sep 15, 1926

HAMMOND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hammond v. Commissioner Docket No. 5385. … United States Board of Tax Appeals 4 B.T.A. 837 ; 1926 BTA LEXIS 2209 ; September 15, 1926 , Decided *2209 A. Calder Mackay, Esq., for the respondent.

Mareen-Johnson Machine Co. v. Commissioner

5 B.T.A. 400 · United States Board of Tax Appeals · Nov 9, 1926

MEREEN-JOHNSON MACHINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mareen-Johnson Machine Co. v. Commissioner Docket No. 3531. … United States Board of Tax Appeals 5 B.T.A. 400 ; 1926 BTA LEXIS 2874 ; November 9, 1926 , Decided *2874 VALUATION OF PATENTS FOR EXHAUSTION DEDUCTION. - Evidence respecting the value of petitioner's patents considered and

Noyes v. Commissioner

31 B.T.A. 121 · United States Board of Tax Appeals · Aug 29, 1934

. *123 The petitioner relies upon a prior decision of the Board, Charles W. Dahlinger, 20 B.T.A. 176 . That decision was appealed upon another point and was affirmed. Dahlinger v. … Forstall, 29 B.T.A. 428 ; Slee v. Commissioner, 42 Fed. (2d) 184; Weyl v. Commissioner, 48 Fed. (2d) 811; Leubuscher v. Commissioner, 54 Fed. (2d) 998; Trinidad v. Sagrada Orden de Predicadores, 263 U.S. 578 .

Dixie Groves & Cattle Co. v. Commissioner

5 B.T.A. 1274 · United States Board of Tax Appeals · Jan 28, 1927

DIXIE GROVES & CATTLE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dixie Groves & Cattle Co. v. Commissioner Docket No. 6311. … United States Board of Tax Appeals 5 B.T.A. 1274 ; 1927 BTA LEXIS 3638 ; January 28, 1927 , Promulgated *3638 A. J. Dozier for the petitioner. W. F. Gibbs, Esq., for the respondent.

Lamb Lumber & Implement Co. v. Commissioner

6 B.T.A. 429 · United States Board of Tax Appeals · Mar 9, 1927

LAMB LUMBER & IMPLEMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lamb Lumber & Implement Co. v. Commissioner Docket No. 14242. … United States Board of Tax Appeals 6 B.T.A. 429 ; 1927 BTA LEXIS 3509 ; March 9, 1927 , Promulgated *3509 The evidence sustains petitioner's claim for a deduction from gross income for 1921 of certain amounts of debts ascertained

Byrd v. Commissioner

21 B.T.A. 1183 · United States Board of Tax Appeals · Jan 15, 1931

Van Diest v. United States, 67 Ct. Cls. 655. … Tsivoglou v. United States, 31 Fed. (2d) 706.

Johnson v. Commissioner

33 B.T.A. 872 · United States Board of Tax Appeals · Jan 7, 1936

JOHNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Johnson v. Commissioner Docket No. 66991. … United States Board of Tax Appeals 33 B.T.A. 872 ; 1936 BTA LEXIS 813 ; January 7, 1936 , Promulgated *813 J. E. Marshall, Esq., for the respondent.