Case law

Edwards v. Commissioner

10 B.T.A. 39 · United States Board of Tax Appeals · Jan 20, 1928

EDWARDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Edwards v. Commissioner Docket No. 10021. … United States Board of Tax Appeals 10 B.T.A. 39 ; 1928 BTA LEXIS 4201 ; January 20, 1928 , promulgated *4201 1.

White City Electric Co. v. Commissioner

2 B.T.A. 705 · United States Board of Tax Appeals · Sep 30, 1925

White City Electric Co. v. Commissioner Docket No. 2347. … The Board of Review of the City of Chicago in 1920 reduced the proposed assessment on the taxpayer's personal property in consideration of the opinion of the said Board of Review that said participating certificates were

Carstairs v. Commissioner

20 B.T.A. 298 · United States Board of Tax Appeals · Jul 22, 1930

JAMES CARSTAIRS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Carstairs v. Commissioner Docket No. 34513. … United States Board of Tax Appeals 20 B.T.A. 298 ; 1930 BTA LEXIS 2156 ; July 22, 1930 , Promulgated *2156 Prior to 1922 the petitioner acquired a membership in the New York Stock Exchange for which he paid $76,000.

Utah Home Fire Ins. Co. v. Commissioner

24 B.T.A. 225 · United States Board of Tax Appeals · Sep 29, 1931

United States v. Boston Insurance Co., 269 U. S. 197 ; McCoach v. Insurance Co. of North America, 244 U. S. 585 . … -Beviewed by the Board. Judgment will he entered for resfondent.

Hickok Oil Corp. v. Evatt

37 Ohio Law. Abs. 584 · United States Board of Tax Appeals · Dec 8, 1942

Twin Tree Lumber Company v Ensign, 193 Ala. 113, 118 ; Harris v Onstonto Company, 186 Ala. 484 ; Barker’s Creek Coal v Alpha-Pocahontas Coal Company, 96 W. Va. 700, 706 ; J. R. … See Railroad v Bank, 54 Oh St 60, 69.

Roe Stephens Manufacturing Co. v. Commissioner

12 B.T.A. 1254 · United States Board of Tax Appeals · Jul 10, 1928

The Supreme Court of the United States in Burk-Waggoner Oil Association v. Hopkins, 269 U. … Reviewed by the Board. Judgment will be entered under Buie 50.

Merrill Trust Co. v. Commissioner

21 B.T.A. 970 · United States Board of Tax Appeals · Dec 30, 1930

Hathaway v. Sherman, 61 Me. 466 ; Blouin v. Phanewf, 81 Me. 176 ; Hamilton v. … Reviewed by the Board. Judgment will be entered under Rule 50.

Roe Stephens Mfg. Co. v. Commissioner

12 B.T.A. 1254 · United States Board of Tax Appeals · Jul 10, 1928

The Supreme Court of the United States in Burk-Waggoner Oil Association v. Hopkins, 269 U. … Reviewed by the Board. Judgment will be entered under Buie 50.

Center Inv. Co. v. Commissioner

43 B.T.A. 46 · United States Board of Tax Appeals · Dec 10, 1940

in Helvering v. … Bruun, 309 U.S. 461 , and for findings and decision on the other questions left undetermined by the Board."

United Oil Co. v. Commissioner

25 B.T.A. 101 · United States Board of Tax Appeals · Jan 8, 1932

THE UNITED OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RICHFIELD OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. United Oil Co. v. … United States Board of Tax Appeals 25 B.T.A. 101 ; 1932 BTA LEXIS 1576 ; January 8, 1932 , Promulgated *1576 1.

Davidson Grocery Co. v. Commissioner

12 B.T.A. 181 · United States Board of Tax Appeals · May 28, 1928

A. 32, and Lewellyn v. Electric Reduction Co., 275 U. S. 243 . *185 We are of the opinion that the amounts owed to the petitioner on open account by W. C. … It is contended that this is contrary to the decision of the Board in Guarantee Construction Co., 2 B. T. A. 1145, even though in accordance with section 1207 of the Revenue Act of 1926.

Biggs v. Commissioner

15 B.T.A. 1092 · United States Board of Tax Appeals · Mar 26, 1929

Garrett v. Kirtley (W. Va.), 125 S. E. 347 ; Keller v. Washington (W. Va.), 98 S. E. 880 ; Leros v. Parker (W. Va.), 91 S. E. 660 ; Hendricks v. Isaacs, 117 N. Y. 411 ; 22 N. … Reviewed by the Board. Decision will be entered u/nder Rule 50.

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.

Woods Lumber Co. v. Commissioner

44 B.T.A. 88 · United States Board of Tax Appeals · Apr 8, 1941

Burnet v. Clark, 287 U. S. 410 ; Dalton v. Bowers, 287 U. S. 404 ; and Burnet v. Commonwealth Improvement Co., 287 U. S. 415 . … See New Colonial Ice Co. v. Helvering, 292 U. S. 435 ; Southern Pacific Co. v. Lowe, 247 U. S. 330 ; Gulf Oil Corporation v. Lewellyn, 248 U. S. 71 ; North Jersey Title Insurance Co. v.

Bankers Trust Co. v. Commissioner

24 B.T.A. 10 · United States Board of Tax Appeals · Sep 11, 1931

By amendment to its petition and by motion to dismiss petitioner challenges the jurisdiction of the Board, objecting to the misnomer in the deficiency notice and asserting that, because of his failure to address said notice … Respondent relies upon the decision in May v. Heiner, 281 U. S. 238 .

New Orleans Shipwright Co. v. Commissioner

5 B.T.A. 458 · United States Board of Tax Appeals · Nov 11, 1926

NEW ORLEANS SHIPWRIGHT CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. New Orleans Shipwright Co. v. Commissioner Docket Nos. 228, 876, 5111. … It differed for each ship and for each cargo, but in every instance it had to conform with detailed, printed rules of the *2861 New York Board of Underwriters and had to be approved by an inspector of that board before the

Blackstone v. Commissioner

12 B.T.A. 456 · United States Board of Tax Appeals · Jun 7, 1928

SPRINKLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Blackstone v. Commissioner Docket No. 10401. … United States Board of Tax Appeals 12 B.T.A. 456 ; 1928 BTA LEXIS 3534 ; June 7, 1928 , Promulgated *3534 1. The Board has no jurisdiction to redetermine the tax for a year for which no deficiency has been found.

Atwood v. Commissioner

29 B.T.A. 740 · United States Board of Tax Appeals · Jan 11, 1934

The legal situation presented upon this point has been resolved by the Supreme Court in Helvering v. Butterworth, 290 U.S. 365 . … Reviewed by the Board. Judgment will be entered under Rule SO.

Colbert v. Commissioner

12 B.T.A. 565 · United States Board of Tax Appeals · Jun 13, 1928

Reliance is also placed upon the case of Hellman v. … See also Bing v. Bowers, 22 Fed. (2d) 450. Judgment will he entered for the respondent.

Jewelers Bldg. Co. v. Commissioner

2 B.T.A. 540 · United States Board of Tax Appeals · Sep 8, 1925

Co. v. Commissioner Docket No. 1533. United States Board of Tax Appeals 2 B.T.A. 540 ; 1925 BTA LEXIS 2383 ; September 8, 1925 , Decided Submitted June 22, 1925 . *2383 March 1, 1913, value of leasehold determined. … For the purposes of this appeal, it was stipulated between counsel that 10 per cent was a reasonable return on a leasehold interest and that when the Board had found, if it could find, what was on March 1, 1913, a reasonable