Case law

Williamson v. Commissioner

17 B.T.A. 1112 · United States Board of Tax Appeals · Oct 29, 1929

In view of our conclusion as to the facts, we think the case comes within the principle set out in the case of Laemmle v. … Reviewed by the Board. Judgment will he entered for the respondent.

Coca Cola Bottling Co. v. Commissioner

44 B.T.A. 1110 · United States Board of Tax Appeals · Jul 29, 1941

Helvering v. Northwest Steel Rolling Mills, Inc., 311 U. S. 46 ; Crane Johnson Co., 38 B. T. A. 1355; affd., 311 U. S. 54 . … Reviewed by the Board. Decision will be entered* for the respondent. ÁRuNdell and Smith dissent. SEC. 26. CREDITS OF CORPORATIONS.

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.

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.

Kelly v. Commissioner

3 B.T.A. 257 · United States Board of Tax Appeals · Dec 31, 1925

Kelly v. Commissioner Docket No. 1796. … The evidence convinces the Board that the Commissioner was in error in that respect and that Gillispie was the owner of the stock appearing in his name on the books of the corporation.

Bishop Trust Co. v. Commissioner

36 B.T.A. 1173 · United States Board of Tax Appeals · Dec 21, 1937

BISHOP TRUST COMPANY, LIMITED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bishop Trust Co. v. Commissioner Docket Nos. 81625, 87102. … The plan, as outlined, was approved by the board of directors and consummated.

Independent Electric Machinery Co. v. Commissioner

3 B.T.A. 1116 · United States Board of Tax Appeals · Mar 31, 1926

Independent Electric Machinery Co. v. Commissioner Docket No. 2742. … United States Board of Tax Appeals 3 B.T.A. 1116 ; 1926 BTA LEXIS 2488 ; March 31, 1926 , Decided Submitted December 12, 1925 . *2488 Salary and bonus authorized by directors held to be proper deduction as ordinary and necessary

Alameda Park Co. v. Commissioner

10 B.T.A. 1115 · United States Board of Tax Appeals · Mar 1, 1928

ALAMEDA PARK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Alameda Park Co. v. Commissioner Docket No. 8355. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

Bluthenthal v. Commissioner

1 B.T.A. 173 · United States Board of Tax Appeals · Dec 11, 1924

Bluthenthal v. Commissioner Docket No. 329. … United States Board of Tax Appeals 1 B.T.A. 173 ; 1924 BTA LEXIS 231 ; December 11, 1924 , decided Submitted November 20, 1924 . *231 An individual taxpayer, making returns on a cash receipts and disbursements basis, can

Huning Mercantile Co. v. Commissioner

1 B.T.A. 130 · United States Board of Tax Appeals · Dec 2, 1924

Huning Mercantile Co. v. Commissioner Docket No. 15. … United States Board of Tax Appeals 1 B.T.A. 130 ; 1924 BTA LEXIS 238 ; December 2, 1924 , decided Submitted October 31, 1924 . *238 Taxpayer is entitled to a deduction from gross income of the amount of a promissory note

Iten Biscuit Co. v. Commissioner

25 B.T.A. 880 · United States Board of Tax Appeals · Mar 15, 1932

ITEN BISCUIT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Iten Biscuit Co. v. Commissioner Docket Nos. 16429, 20899. … The written stipulation filed by the parties at the *1486 hearing, contains the following: V.

Tanke v. Commissioner

2 B.T.A. 786 · United States Board of Tax Appeals · Oct 5, 1925

Tanke v. Commissioner Docket No. 2926. United States Board of Tax Appeals 2 B.T.A. 786 ; 1925 BTA LEXIS 2262 ; October 5, 1925 , Decided Submitted July 21, 1925 . *2262 J. L. Kenefick, Esq., for the taxpayer. Robert P. … From the pleadings and evidence the Board makes the following FINDINGS OF FACT. 1. The taxpayer is an individual residing at Buffalo, N.Y.

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.

Margay Oil Corp. v. Commissioner

26 B.T.A. 199 · United States Board of Tax Appeals · May 31, 1932

A. 38; United States v. … The above decisions were cited with approval in American Paper Exports, Inc. v.

Mallouk v. Commissioner

34 B.T.A. 269 · United States Board of Tax Appeals · Apr 7, 1936

ELIAS MALLOUK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LULU MALLOUK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOSEPH MALLOUK, PETITIONER, v. … KATHERINE MALLOUK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mallouk v. Commissioner Docket Nos. 74613-74616.

Robeson v. Commissioner

18 B.T.A. 323 · United States Board of Tax Appeals · Nov 22, 1929

ROBESON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE W. ROBESON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EMMA H. ROBESON, PETITIONER, v. … ROBESON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Robeson v. Commissioner Docket Nos. 22126, 26267-26269.

Overland Knight Co. v. Commissioner

15 B.T.A. 870 · United States Board of Tax Appeals · Mar 15, 1929

OVERLAND KNIGHT CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Overland Knight Co. v. Commissioner Docket No. 19366. … United States Board of Tax Appeals 15 B.T.A. 870 ; 1929 BTA LEXIS 2770 ; March 15, 1929 , Promulgated *2770 The petitioner kept its books of account for 1923 upon the accrual basis.

Crespi v. Commissioner

44 B.T.A. 990 · United States Board of Tax Appeals · Jul 11, 1941

PIO CRESPI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Crespi v. Commissioner Docket No. 103133. … United States Board of Tax Appeals 44 B.T.A. 990 ; 1941 BTA LEXIS 1248 ; July 11, 1941 , Promulgated *1248 The petitioner owned all the stock in a corporation, the charter of which expired.