Case law

International Cigar Machinery Co. v. Commissioner

36 B.T.A. 124 · United States Board of Tax Appeals · Jun 16, 1937

Brown v. Helvering, 291 U. S. 193 . … Reviewed by the Board. Decision will be entered under Rule 50.

Cascade Milling & Elevator Co. v. Commissioner

25 B.T.A. 946 · United States Board of Tax Appeals · Mar 22, 1932

In Hill v. … The case of Pugmire v. Oregon S. L. R. Co., 92 Pac. 962 ; 13 L. R. A. (N.

TORRENS v. COMMISSIONER

31 B.T.A. 787 · United States Board of Tax Appeals · Nov 30, 1934

Brown, Executrix, 26 B. T. A. 901, affirmed in Commissioner v. Brown, 69 Fed. (2d) 602; certiorari denied, 293 U. S. 570 ; Robert R. Meyer, 27 B. T. A. 44; Louis Rorimer, 27 B. T. A. 871; T. Pierre Champion, 27 B. T. … Brown, Executrix, supra, we stated: The ordinary intendment and purpose of the statute [section 201 (g), 1926 Act] is plain enough. A stock dividend being constitutionally free from tax, Eisner v. Macomber, 252 U.

Clark v. Commissioner

28 B.T.A. 1225 · United States Board of Tax Appeals · Aug 22, 1933

FRANCES ELLIOTT CLARK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Clark v. Commissioner Docket No. 54735. … Brown, Executrix, 26 B.T.A. 901 , followed. 2.

Marsh v. Commissioner

38 B.T.A. 878 · United States Board of Tax Appeals · Oct 14, 1938

United States v. White Dental Manufacturing Co., 274 U. S. 398 ; Brown v. Commissioner, supra. … Brown v. Commissioner, supra; Wesch v. Helburn, 5 Fed. Supp. 581.

Volunteer State Life Ins. Co. v. Commissioner

35 B.T.A. 491 · United States Board of Tax Appeals · Feb 16, 1937

Standard Supply Co. v. Delmar Coal Co., 110 W. Va. 560 ; 158 S. E. 907 . The order in question was a disposition of the suit by the parties and not by the Board, Berry v. Somerset R. Co., 89 Me. 552 ; 36 Atl. 904 . … Commissioner v. Cummings, 77 Fed. (2d) 670; Swift & Co. v. Hocking Valley R. R., 243 U. S. 281 ; Smith v. Commissioner, 59 Fed. (2d) 533; United States v. Pugh, 99 U. S. 265 .

San Martinez Oil Co. v. Commissioner

25 B.T.A. 218 · United States Board of Tax Appeals · Jan 18, 1932

SAN MARTINEZ OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. San Martinez Oil Co. v. Commissioner Docket Nos. 37447, 43121. … United States Board of Tax Appeals 25 B.T.A. 218 ; 1932 BTA LEXIS 1558 ; January 18, 1932 , Promulgated *1558 1. DEPLETION.

Lackey v. Commissioner

10 B.T.A. 497 · United States Board of Tax Appeals · Feb 2, 1928

LACKEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lackey v. Commissioner Docket No. 8495. … Brown and L. R.

Mayer v. Commissioner

16 B.T.A. 1164 · United States Board of Tax Appeals · Jun 27, 1929

Brown v. Williamson’s Ex’rs., 36 Pa. St. 338, is cited as authority for this position. But it is not, in any essential particular, distinguishable from Ashurst v. Givens, 6 Watts & S. 323 . … Beviewed by the Board. Judgment will be entered for the petitioner.

Weisser v. Commissioner

32 B.T.A. 755 · United States Board of Tax Appeals · Jun 12, 1935

An examination of the facts of record shows that on December 15, 1934, a petition was filed with the Board, captioned “ Samuel J. Weisser, Ethel Weisser, Petitioner, v. Commissioner of Internal Revenue.” … Weisser and Ethel Weisser v. Commissioner of Internal Revenue,” filed December 15, 1934, testified orally at the hearing on respondent’s motion to dismiss.

New York Trust Co. v. Commissioner

20 B.T.A. 162 · United States Board of Tax Appeals · Jun 26, 1930

Since the Board is a body of limited jurisdiction, all requirements of the statute giving it jurisdiction must be strktly complied with. See Monks v. Duffle, 259 S. W. 735 , and Keal v. Rhydderck, 148 N. … Reviewed by the Board.

The Evergreens v. Commissioner

47 B.T.A. 815 · United States Board of Tax Appeals · Oct 7, 1942

Tait v. Western Maryland Ry. Co., 289 U. S. 620 . … Reviewed by the Board. Decision will be entered, wider Bule 50. Elmhurst Cemetery Co. of Joliet v. Commissioner, 300 U. S. 37 .

Jones v. Commissioner

34 B.T.A. 280 · United States Board of Tax Appeals · Apr 7, 1936

Helvering v. Butterworth, 290 U. S. 365 . … He explains that prior to the decision of the Supreme Court in Hel-ver ing v.

Peerless Woolen Mills v. Commissioner

13 B.T.A. 1119 · United States Board of Tax Appeals · Oct 17, 1928

The effect of this provision was before the Circuit Court of Appeals in the case of United States v. … William Danzer & Company, Inc., v. Gulf & Ship Island Railroad Company, 268 U. S. 633 ; 17 R. C. L. 674.

Gordon v. Commissioner

46 B.T.A. 1201 · United States Board of Tax Appeals · May 20, 1942

ALICE V. GORDON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gordon v. Commissioner Docket No. 103900. … Reviewed by the Board. Decision will be entered under Rule 50. ARUNDELL, BLACK, *783 LEECH, ARNOLD, and KERN dissent. Footnotes 1. See however Revenue Act of 1938, sec. 117(a)(1). ↩

Pitcher v. Commissioner

31 B.T.A. 957 · United States Board of Tax Appeals · Dec 28, 1934

Register v. Commissioner, 69 Fed. (2d) 607; Kreipke v. Commissioner, 32 Fed. (2d) 694, affirming 7 B. T. A. 777; Burnet v. Livezey, 48 Fed. (2d) 159; Harry D. Kremer, 31 B. T. A. 566. … Such facts were present in Burnet v. Livezey, supra, and United States v. Butler, 49 Fed. (2d) 52, cases in which the compensation was Held to be exempt *961 from tax.

De Vore v. Commissioner

13 B.T.A. 1376 · United States Board of Tax Appeals · Nov 2, 1928

DE VORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. De Vore v. Commissioner Docket No. 19462. … United States Board of Tax Appeals 13 B.T.A. 1376 ; 1928 BTA LEXIS 3053 ; November 2, 1928 , Promulgated *3053 Loss held to have been sustained by petitioner where corporation was formed but no corporate action was ever taken

Volk v. Evatt

45 Ohio Law. Abs. 135 · United States Board of Tax Appeals · Jun 2, 1943

See Brown etc. Co. v Wunder, 54 Minn. 450 . In the case of York Heating and Ventilating Co. v Flannery, 87 Pa. … M. 58, 75 Pac. (2d) 354 ; Utah Concrete Products Corp. v State Tax Commission, 101 Utah, 513 , 125 Pac. (2d) 408 ; Lone Star Cement Corp. v State Tax Commission, 234 Ala. 465 ; 175 So. 399 ; Acorn Iron Works v State Board

Tyrrell v. Commissioner

34 B.T.A. 707 · United States Board of Tax Appeals · Jun 25, 1936

Combs, 296 U.S. 365 , reversing 76 Fed.(2d) 682 , which affirmed memorandum decision of this Board; Swanson v. … Commissioner, 296 U.S. 362 , affirming 76 Fed.(2d) 651 , which affirmed memorandum decision of this Board; Commissioner v.

Bateman v. Commissioner

34 B.T.A. 351 · United States Board of Tax Appeals · Apr 17, 1936

The Board’s decision was affirmed in Green's Adv. Agency v. Blair, 31 Fed. (2d) 96. and became final on May 11, 1929. … In Bull v.