Case law

Prudden v. Commissioner

2 B.T.A. 14 · United States Board of Tax Appeals · Jun 10, 1925

Prudden v. Commissioner Docket No. 1447. … It is obviously the duty of the Board to follow the statute.

West Texas Refining & Development Co. v. Commissioner

25 B.T.A. 1254 · United States Board of Tax Appeals · Apr 25, 1932

WEST TEXAS REFINING & DEVELOPMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. COL-TEX REFINING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. … West Texas Refining & Development Co. v. Commissioner Docket Nos. 43547, 45653, 46633. United States Board of Tax Appeals 25 B.T.A. 1254 ; 1932 BTA LEXIS 1401 ; April 25, 1932 , Promulgated *1401 1.

North American Coal Corp. v. Commissioner

32 B.T.A. 535 · United States Board of Tax Appeals · Apr 30, 1935

A. 184, the Board stated: * * * Local statutes are not decisive of what constitutes income, Burnet v. Harmel, 287 U. S. 103 , nor what deductions may be taken. Weiss v. Wiener, 279 U. S. 333 . … Reviewed by the Board. Decision will he entered wider Rule 50.

Niagara Falls Brewing Co. v. Commissioner

13 B.T.A. 1040 · United States Board of Tax Appeals · Oct 16, 1928

MAYLE, FREDERICK CHORMANN, RUDOLF V. ROSE, AND GEORGE F. NYE, AS DIRECTORS AND TRUSTEES IN DISSOLUTION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Niagara Falls Brewing Co. v. … the case of Red Wing Malting Co. v.

House & Herrmann v. Commissioner

13 B.T.A. 621 · United States Board of Tax Appeals · Sep 27, 1928

HOUSE & HERRMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. House & Herrmann v. Commissioner Docket Nos. 14090, 30958. … On January 26, 1914, the board of directors of the petitioner accepted the following offer of J. P.

Sweeney v. Commissioner

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

Yesler v. … In Kuhn v.

Par-A-Tex Oil Co. v. Commissioner

13 B.T.A. 540 · United States Board of Tax Appeals · Sep 25, 1928

PAR-A-TEX OIL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Par-A-Tex Oil Co. v. Commissioner Docket No. 13896. … SMITH: Although the petition in this proceeding was not filed with the Board within 60 days from the date of the mailing of the deficiency notice, the Board has jurisdiction under section 283(g) of the Revenue Act of 1926

Palmer, Stacy-Merrill, Inc. v. Commissioner

39 B.T.A. 636 · United States Board of Tax Appeals · Mar 22, 1939

PALMER, STACY-MERRILL, INC., A DELAWARE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Palmer, Stacy-Merrill, Inc. v. Commissioner Docket No. 87997. … Commissioner v. Proctor Shop, Inc., 82 Fed.(2d) 792 , affirming 30 B.T.A. 721 . Tom S. Patterson, Esq., for the petitioner. B. M. Coon, Esq., for the respondent.

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.

Yellow Poplar Lumber Co. v. Commissioner

12 B.T.A. 1050 · United States Board of Tax Appeals · Jun 30, 1928

YELLOW POPLAR LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Yellow Poplar Lumber Co. v. Commissioner Docket No. 9894. … On October 31, 1914, at the request of the petitioner's board of directors, Leon Isaacsen, president of the petitioner, and one C. M. Crawford, made an appraisal of the entire Russell Fork properties.

Higgins Estate, Inc. v. Commissioner

30 B.T.A. 814 · United States Board of Tax Appeals · May 31, 1934

In Burnet v. … Reviewed by the Board. Deoision will be entered for the respondent.

Frank-Sievers Undertaking Co. v. Commissioner

3 B.T.A. 94 · United States Board of Tax Appeals · Nov 20, 1925

Frank-Sievers Undertaking Co. v. Commissioner Docket No. 2194. … At a meeting of the board of directors held in December, 1920, it was decided that the salary of the president for the year 1920 should be $8,000 per year.

Hammond v. Commissioner

4 B.T.A. 837 · United States Board of Tax Appeals · Sep 15, 1926

HAMMOND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hammond v. Commissioner Docket No. 5385. … United States Board of Tax Appeals 4 B.T.A. 837 ; 1926 BTA LEXIS 2209 ; September 15, 1926 , Decided *2209 A. Calder Mackay, Esq., for the respondent.

Staunton Industrial Loan Corp. v. Commissioner

42 B.T.A. 1030 · United States Board of Tax Appeals · Oct 22, 1940

STAUNTON INDUSTRIAL LOAN CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Staunton Industrial Loan Corp. v. Commissioner Docket No. 101322. … V. The period for the duration of the corporation shall be unlimited. VI.

Bancker v. Commissioner

31 B.T.A. 14 · United States Board of Tax Appeals · Aug 7, 1934

Planters Cotton Oil Co. v. Hopkins, 286 U.S. 332 ; Dalton v. Bowers, 287 U.S. 404 ; Burnet v. *17 Clark, 287 U.S. 410 ; Burnet v. Commonwealth Improvement Co., 287 U.S. 415 ; New Colonial Ice Co. v. … .- Reviewed by the Board. Judgment will be entered under Rule 50. Tkammell, Arundell, and Adams dissent.

Dixie Groves & Cattle Co. v. Commissioner

5 B.T.A. 1274 · United States Board of Tax Appeals · Jan 28, 1927

DIXIE GROVES & CATTLE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dixie Groves & Cattle Co. v. Commissioner Docket No. 6311. … United States Board of Tax Appeals 5 B.T.A. 1274 ; 1927 BTA LEXIS 3638 ; January 28, 1927 , Promulgated *3638 A. J. Dozier for the petitioner. W. F. Gibbs, Esq., for the respondent.

Alsop v. Commissioner

7 B.T.A. 848 · United States Board of Tax Appeals · Jul 29, 1927

S. 1, 24 ; Barclay & Co. v. Edwards, 267 U. S. 442, 450 . See also Knowlton v. Moore, 178 U. S. 41, 77 . … (Compare Shukert v. Allen, 273 U. S. 545 .) Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Drake v. Commissioner

1 B.T.A. 1235 · United States Board of Tax Appeals · May 26, 1925

Drake v. Commissioner Docket No. 481. … V.

Shepard v. Commissioner

15 B.T.A. 627 · United States Board of Tax Appeals · Feb 27, 1929

Bostron v. Gibson, 111 Ill. App. 457 ; Manse v. Hossington, 305 N. Y. 33 ; Ryan v. Ward, 48 N. Y. 204 ; Nassoiy v. Tomlinson, 148 N. Y. 326 ; Armour v. Ross, 110 Ga. 403 ; Siewing v. Tacke, 112 Mo. App. 414 ; Rogers v. … Reviewed by the Board. Decision will be entered under Rule 50.