Case law

Howell v. Commissioner

1 B.T.A. 1224 · United States Board of Tax Appeals · May 23, 1925

Howell v. Commissioner Docket No. 1287, 1288. United States Board of Tax Appeals 1 B.T.A. 1224 ; 1925 BTA LEXIS 2621 ; May 23, 1925 , decided Submitted April 6, 1925 . *2621 R. F. Delahant, C.P.A., for the taxpayers. … The issues presented for consideration of the Board are the same for each taxpayer, and the two appeals were heard together.

Keen v. Commissioner

15 B.T.A. 1243 · United States Board of Tax Appeals · Apr 3, 1929

HERBERT IDE KEEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Keen v. Commissioner Docket No. 22262. … The case of this same petitioner was before the Board for the year 1921 in Herbert Ide Keen, 6 B.T.A. 275 .

Barker v. Commissioner

13 B.T.A. 562 · United States Board of Tax Appeals · Sep 26, 1928

Miller v. Gearin (C. C. A.), 258 Fed. 225 ; Cryan v. Wardell, 263 Fed. 248 . The amounts paid as security were not held in escrow, or as a trust fund. … Reviewed by the Board. Decision will be entered v/nder Rude 50.

Knapp v. Commissioner

7 B.T.A. 790 · United States Board of Tax Appeals · Jul 29, 1927

KNAPP, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Knapp v. Commissioner Docket No. 2775. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50. ARUNDELL concurs in the result. Footnotes 1. No returns filed. ↩

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.

Sacks v. Commissioner

25 B.T.A. 415 · United States Board of Tax Appeals · Jan 29, 1932

SACKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sacks v. Commissioner Docket No. 39851. … Chapin and Sacks Manufacturing Company was succeeded by Chapin-Sacks Corporation in 1920 and petitioner became vice president and chairman of the board of the company in charge of its finances.

Spang-Chalfant & Co. v. Commissioner

9 B.T.A. 858 · United States Board of Tax Appeals · Dec 23, 1927

SPANG-CHALFANT & CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Spang-Chalfant & Co. v. Commissioner Docket No. 10469. … United States Board of Tax Appeals 9 B.T.A. 858 ; 1927 BTA LEXIS 2506 ; December 23, 1927 , Promulgated *2506 1.

Davis Co. v. Commissioner

6 B.T.A. 281 · United States Board of Tax Appeals · Feb 21, 1927

THE DAVIS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Davis Co. v. Commissioner Docket No. 5497. … The chamber of commerce or board of trade requested that the petitioner make the new enterprise possible by selling its property to the foundry company.

Saner-Ragley Lumber Co. v. Commissioner

3 B.T.A. 927 · United States Board of Tax Appeals · Feb 19, 1926

The Board has had occasion to pass directly upon the principle here involved in Appeal of Tel-Electric Co., 1 B. T. A. 434, and Appeal of North Wayne Tool Co., 2 B. T. … In the recent decision of the Supreme Court in United States v. Anderson, 269 U.

Peoples Nat'l Bank v. Commissioner

39 B.T.A. 565 · United States Board of Tax Appeals · Mar 7, 1939

ROBERTS, EXECUTOR OF MARTHA ROBERTS FARISH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Peoples Nat'l Bank v. Commissioner Docket No. 89594. … The respondent's determination is in accord with the decisions of the Board and of the courts in ; affd., ; certiorari denied, ; , affirming ; ; ; , and other cases of like import.

Magnolia Farmers Elevator Co. v. Commissioner

19 B.T.A. 390 · United States Board of Tax Appeals · Mar 25, 1930

MAGNOLIA FARMERS ELEVATOR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Magnolia Farmers Elevator Co. v. Commissioner Docket No. 6853. … Reviewed by the Board. Judgment will be entered for the respondent.

Randall Bros., Inc. v. Commissioner

4 B.T.A. 291 · United States Board of Tax Appeals · Jul 20, 1926

Randall Bros., Inc. v. Commissioner Docket No. 1770. … There is much merit in the suggestion, which was fully considered by the Board at the time of its decision in the .

Thibaut & Walker Co. v. Commissioner

42 B.T.A. 29 · United States Board of Tax Appeals · Jun 11, 1940

The facts are presented by a stipulation which the Board adopts as its findings of fact. The petitioner is a corporation, organized under the laws of New York. … Helvering v. Stockholms Enskilda Bank, 293 U. S. 84 . The petitioner is not entitled to the credit. Decision will be entered for the resfondent.

Sidney-Hill System of Health Bldg. Co. v. Commissioner

12 B.T.A. 548 · United States Board of Tax Appeals · Jun 13, 1928

SIDNEY-HILL SYSTEM OF HEALTH BUILDING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sidney-Hill System of Health Bldg. Co. v. Commissioner Docket No. 13963. … United States Board of Tax Appeals 12 B.T.A. 548 ; 1928 BTA LEXIS 3502 ; June 13, 1928 , Promulgated *3502 A judgment for damages for loss of property which became binding on the taxpayer in one year and was paid the following

Albers v. Commissioner

33 B.T.A. 373 · United States Board of Tax Appeals · Nov 6, 1935

ALBERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Albers v. Commissioner Docket No. 74759. … Helvering v. Bliss, 293 U.S. 144 . 2.

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

New York, C. & S. L. R. Co. v. Commissioner

26 B.T.A. 1229 · United States Board of Tax Appeals · Oct 20, 1932

Co. v. Commis sioner, 284 U. S. 552 . … Co. v.

Pennsylvania Water & Power Co. v. Commissioner

36 B.T.A. 467 · United States Board of Tax Appeals · Aug 24, 1937

This contention is sound and accords with the view frequently expressed by the courts and this Board. Western Maryland Railway Co. v. Commissioner, 33 Fed. (2d) 695; New York Central Railroad Co. v. … The question was recently considered by this Board in Metropolitan Edison Co., supra (issue III).

Hoskins v. Commissioner

42 B.T.A. 117 · United States Board of Tax Appeals · Jun 18, 1940

This definition has been considered and accepted by the Board as a fair interpretation of the statute and as having the force and effect of law. Olive Ross, 37 B. T. A. 928, 931; Alfred E. Fuhlage, 32 B. T. … A. 222; petition to review dismissed, Helvering v. Fuhlage, 79 Fed. (2d) 998; Percy Wade, 40 B. T. A. 328.

Walville Lumber Co. v. Commissioner

12 B.T.A. 152 · United States Board of Tax Appeals · May 28, 1928

WALVILLE LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Walville Lumber Co. v. Commissioner Docket No. 10295. … Reviewed by the Board. Judgment will be entered for the respondent.