Case law

Peters v. Commissioner

16 B.T.A. 895 · United States Board of Tax Appeals · Jun 4, 1929

JOHN PETERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Peters v. Commissioner Docket No. 25276. … Reviewed by the Board. Judgment will be entered under Rule 50.

Gaston & Co. v. Commissioner

39 B.T.A. 640 · United States Board of Tax Appeals · Mar 22, 1939

GASTON & COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gaston & Co. v. Commissioner Docket No. 90110. … United States Board of Tax Appeals 39 B.T.A. 640 ; 1939 BTA LEXIS 1002 ; March 22, 1939 , Promulgated *1002 A personal holding company made distribution in pursuance of a general plan to close up the corporate business.

Geo. Feick & Sons Co. v. Commissioner

7 B.T.A. 106 · United States Board of Tax Appeals · May 26, 1927

FEICK & SONS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Geo. Feick & Sons Co. v. Commissioner Docket Nos. 8796, 13757, 18644. … In our opinion, the decision of this case controlled by prior decisions of the Board.

Perfex Corp. v. Commissioner

27 B.T.A. 120 · United States Board of Tax Appeals · Nov 23, 1932

In re Quality Shoe Shop, Inc., 212 Fed. 321 ; Hinkley v. Sagemiller, 210 N.W. (Wis.) 839, 841; Myers, Inc. v. Ogden Shoe Co., 181 N. W. (Wis.) 307; Pratt v. Oshkosh Match Co., 89 Wis. 406 ; 72 N. … See also Whitney v. Wyman, 101 U.

M. I. Wilcox Co. v. Commissioner

7 B.T.A. 945 · United States Board of Tax Appeals · Aug 1, 1927

WILCOX COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. M. I. Wilcox Co. v. Commissioner Docket No. 7884. … On October 7, 1918, the following action was taken by petitioner's board of directors: C. J. Stanley then offered a motion, seconded by F. F.

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.

Albert Leon & Son, Inc. v. Commissioner

29 B.T.A. 251 · United States Board of Tax Appeals · Oct 31, 1933

Burnet v. Moore Cotton Mills Co., 49 Fed. (2d) 59; Woolford Realty Co. v. Rose, 286 U.S. 319 ; Planters Cotton Oil Co. v. … Reviewed by the Board. Judgment will Toe entered wider Rule 50.

J. B. Bradford Piano Co. v. Commissioner

15 B.T.A. 1045 · United States Board of Tax Appeals · Mar 22, 1929

BRADFORD PIANO CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. B. Bradford Piano Co. v. Commissioner Docket No. 7093. … United States Board of Tax Appeals 15 B.T.A. 1045 ; 1929 BTA LEXIS 2749 ; March 22, 1929 , Promulgated *2749 1.

Ricks-McCreight Lumber Co. v. Commissioner

5 B.T.A. 727 · United States Board of Tax Appeals · Dec 8, 1926

Ricks-McCreight Lumber Co. v. Commissioner Docket No. 3656. … V.

Gump v. Commissioner

42 B.T.A. 197 · United States Board of Tax Appeals · Jun 25, 1940

This question has been considered many times by the Board and courts. … See Riley v.

Guarantee Bond & Mortg. Co. v. Commissioner

14 B.T.A. 1015 · United States Board of Tax Appeals · Jan 7, 1929

GUARANTEE BOND & MORTGAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Guarantee Bond & Mortg. Co. v. Commissioner Docket No. 20056. … By resolution of the Board a fixed sum and expenses, if any, may be allowed for attendance at any regular or special meeting of the Board; provided, however, that nothing herein contained shall be construed to preclude any

Hennepin Holding Co. v. Commissioner

23 B.T.A. 119 · United States Board of Tax Appeals · May 8, 1931

Alameda Investment Co. v. McLaughlin, 3 3 Fed. (2d) 120; Bowie Lumber Co., Ltd., 20 B. T. A. 342; Imperial Assurance Co., 19 B. T. A. 1068; Harbour-Longmire Co., 18 B. T. A. 33. As to 1924 a different condition exists. … Reviewed by the Board. Judgment will be entered fu/rsuant to Rule 50. MttepocK dissents.

O'Brien v. Commissioner

47 B.T.A. 561 · United States Board of Tax Appeals · Aug 19, 1942

Walsh-McGuire Co. v. Commissioner (C. C. A., 6th Cir.), 97 Fed. (2d) 983. … Reviewed by the Board. Decision will be entered wnder Rule 50.

Butler v. Commissioner

4 B.T.A. 836 · United States Board of Tax Appeals · Sep 15, 1926

BUTLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Butler v. Commissioner Docket No. 5982. … United States Board of Tax Appeals 4 B.T.A. 836 ; 1926 BTA LEXIS 2207 ; September 15, 1926 , Decided *2207 J.W.S. Butler, Esq., pro se. A. Calder Mackay, Esq., for the respondent.

McCoy-Brandt Mach. Co. v. Commissioner

8 B.T.A. 909 · United States Board of Tax Appeals · Oct 21, 1927

A. 684, and Popular Dry Goods Co. v. Commissioner, 6 B. T. A. 78. The respondent’s determination with respect to the last issue is approved upon the authority of Appeal of Russel Wheel & Foundry Co., 3 B. T. A. 1168. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50. Phillips and Sleekin' concur in the result.

Kellogg Comm'n Co. v. Commissioner

6 B.T.A. 771 · United States Board of Tax Appeals · Apr 7, 1927

KELLOGG COMMISSION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kellogg Comm'n Co. v. Commissioner Docket No. 3945. … The petition was filed with the Board on May 4, 1925. OPINION.

Clayburgh v. Commissioner

1 B.T.A. 573 · United States Board of Tax Appeals · Feb 10, 1925

Clayburgh v. Commissioner Docket No. 1031. … From certain admissions made by the Commissioner the Board makes the following FINDINGS OF FACT. (1) The taxpayers herein were members of the partnership of J.

Bassett v. Commissioner

33 B.T.A. 182 · United States Board of Tax Appeals · Oct 11, 1935

In North American Oil Consolidated v. Burnet, 286 U. … Reviewed by the Board. Decision will he entered under Rule 50.

Sweeney v. Commissioner

15 B.T.A. 1287 · United States Board of Tax Appeals · Apr 9, 1929

Yesler v. … In Kuhn v.

Davis v. Commissioner

24 B.T.A. 36 · United States Board of Tax Appeals · Sep 16, 1931

DAVIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. DICKSON TITUS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Davis v. Commissioner Docket Nos. 20703, 20705. … United States Board of Tax Appeals 24 B.T.A. 36 ; 1931 BTA LEXIS 1710 ; September 16, 1931 , Promulgated *1710 1.