Case law

Roth v. Commissioner

7 B.T.A. 628 · United States Board of Tax Appeals · Jul 13, 1927

MAX ROTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Roth v. Commissioner Docket No. 21365. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

England Walton & Co. v. Commissioner

25 B.T.A. 1091 · United States Board of Tax Appeals · Apr 7, 1932

ENGLAND WALTON & COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. England Walton & Co. v. Commissioner Docket No. 42115. … United States Board of Tax Appeals 25 B.T.A. 1091 ; 1932 BTA LEXIS 1430 ; April 7, 1932 , Promulgated *1430 1.

Appeal of Rock Spring Distilling Co.

2 B.T.A. 207 · United States Board of Tax Appeals · Jun 30, 1925

The Board is of the opinion that neither the law nor the evidence supports any claim for obsolescence of good will prior to January 1, 1918. … United States v. Flannery, 268 U. S. 98 ; and McCaughn v. Ludington, 268 U. S. 106 . The fourth issue involved in this appeal is error alleged in the computation of depreciation on the taxpayer’s plant and equipment.

Axton v. Commissioner

32 B.T.A. 613 · United States Board of Tax Appeals · May 14, 1935

AXTON, PETITIONER, ET AL., 1 v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Axton v. Commissioner Docket Nos. 56160-56163, 56348, 56438-56442. … United States Board of Tax Appeals 32 B.T.A. 613 ; 1935 BTA LEXIS 924 ; May 14, 1935 , Promulgated *924 1.

New Ottawa County Tel. Co. v. Commissioner

3 B.T.A. 753 · United States Board of Tax Appeals · Feb 15, 1926

Co. v. Commissioner Docket No. 5558. … In 1908 the board of directors authorized the setting up of a reserve for depreciation in the amount of $25,000. Surplus was credited with a like amount.

Carter v. Commissioner

36 B.T.A. 598 · United States Board of Tax Appeals · Oct 6, 1937

ROBERT WILSON CARTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. ROBERT WILSON CARTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Carter v. Commissioner Docket Nos. 80751, 80752. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

Jenks v. Commissioner

22 B.T.A. 910 · United States Board of Tax Appeals · Mar 25, 1931

A similar question under the Revenue Act of 1921 was before the Circuit Court of Appeals, Second Circuit, in Skinner v. Eaton, *915 44 Fed. (2d) 1020. … Towne v. McElligott, 274 Fed. 960 ; John A. Snyder, 20 B. T. A. 778; Western Bank & Trust Co., 19 B. T. A. 401; and David Stewart, 17 B. T. A. 604. Reviewed by the Board. Decision will be entered u/nder Bule 50.

Consolidated Mut. Oil Co. v. Commissioner

2 B.T.A. 1067 · United States Board of Tax Appeals · Oct 28, 1925

Oil Co. v. Commissioner Docket No. 2486. United States Board of Tax Appeals 2 B.T.A. 1067 ; 1925 BTA LEXIS 2174 ; October 28, 1925 , Decided Submitted July 8, 1925 . *2174 1. … $6,349.84, which is based upon the action of the Commissioner in (1) disallowing as a deduction the sum of $958.30, expended by the taxpayer for shorthand reporting and transcribing testimony in a case entitled "United States v.

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.

Thibaut & Walker Co. v. Commissioner

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

THE THIBAUT & WALKER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Thibaut & Walker Co. v. Commissioner Docket No. 96149. … 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.

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).

Canelo v. Commissioner

41 B.T.A. 713 · United States Board of Tax Appeals · Apr 4, 1940

See Helvering v. Rankin, 295 U. S. 123 ; Snyder v. Commissioner, 295 U. S. 134 . … Reviewed by the Board. Decision will be entered under Urde 50.

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.

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.

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.

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.

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.

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.

Green v. Commissioner

11 B.T.A. 185 · United States Board of Tax Appeals · Mar 23, 1928

GREEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Green v. Commissioner Docket No. 28981. … United States Board of Tax Appeals 11 B.T.A. 185 ; 1928 BTA LEXIS 3855 ; March 23, 1928 , Promulgated *3855 The respondent's determination of deficiencies approved for lack of evidence, and the penalties for failure to file