Case law

Six Hundred & Fifty West End Ave. Co. v. Commissioner

2 B.T.A. 958 · United States Board of Tax Appeals · Oct 21, 1925

Co. v. Commissioner Docket No. 3140. United States Board of Tax Appeals 2 B.T.A. 958 ; 1925 BTA LEXIS 2210 ; October 21, 1925 , Decided Submitted July 1, 1925 . *2210 1. … It is the opinion of the Board that the net income of this taxpayer is properly reflected by returning the sale here in question in the year 1919 and computing the profit in accordance with the value *960 of the property

Robeson v. Commissioner

18 B.T.A. 323 · United States Board of Tax Appeals · Nov 22, 1929

ROBESON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE W. ROBESON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EMMA H. ROBESON, PETITIONER, v. … ROBESON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Robeson v. Commissioner Docket Nos. 22126, 26267-26269.

Kelly v. Commissioner

3 B.T.A. 257 · United States Board of Tax Appeals · Dec 31, 1925

Kelly v. Commissioner Docket No. 1796. … The evidence convinces the Board that the Commissioner was in error in that respect and that Gillispie was the owner of the stock appearing in his name on the books of the corporation.

Independent Electric Machinery Co. v. Commissioner

3 B.T.A. 1116 · United States Board of Tax Appeals · Mar 31, 1926

Independent Electric Machinery Co. v. Commissioner Docket No. 2742. … United States Board of Tax Appeals 3 B.T.A. 1116 ; 1926 BTA LEXIS 2488 ; March 31, 1926 , Decided Submitted December 12, 1925 . *2488 Salary and bonus authorized by directors held to be proper deduction as ordinary and necessary

North Texas Lumber Co. v. Commissioner

7 B.T.A. 1193 · United States Board of Tax Appeals · Sep 1, 1927

Counsel for the petitioner calls attention to the decision of the United States District Court in Davidson & Case Lumber Co. v. Motter, 14 Fed. (2d) 137; 5 Am. Fed. Tax Rep. 6126. … Reviewed by the Board. Decision will be entered for the respondent.

Marino v. Commissioner

5 B.T.A. 988 · United States Board of Tax Appeals · Dec 31, 1926

EMILIO MARINO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Marino v. Commissioner Docket No. 7465. … United States Board of Tax Appeals 5 B.T.A. 988 ; 1926 BTA LEXIS 2719 ; December 31, 1926 , Promulgated *2719 T. M. Mather, Esq., for the respondent.

Champion Stove Co. v. Commissioner

1 B.T.A. 656 · United States Board of Tax Appeals · Feb 27, 1925

Champion Stove Co. v. Commissioner Docket No. 870. … From the evidence submitted at the hearing the Board makes the following FINDINGS OF FACT. 1.

Holsten v. Commissioner

35 B.T.A. 568 · United States Board of Tax Appeals · Mar 9, 1937

immaterial in the view of the case taken by the Board. … S. 376 (and authorities cited) ; and (4) within the jurisdiction where the owner has caused them to become integral parts of a localized business, Board of Assessors v. Comptoir National (November 30, 1903), 191 U.

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.

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.

Louisville Property Co. v. Commissioner

47 B.T.A. 23 · United States Board of Tax Appeals · Jun 3, 1942

Hellebush v. Commissioner, 65 Fed. (2d) 902, and cases there cited. … Without proof of what was done relative to the taxable year 1934, the Board is not permitted to allow any deduction for percentage depletion for the taxable years 1935 and 1936. J. E. Riley Investment Co. v.

Mallouk v. Commissioner

34 B.T.A. 269 · United States Board of Tax Appeals · Apr 7, 1936

ELIAS MALLOUK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LULU MALLOUK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOSEPH MALLOUK, PETITIONER, v. … KATHERINE MALLOUK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mallouk v. Commissioner Docket Nos. 74613-74616.

Sweeney v. Commissioner

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

Yesler v. … In Kuhn v.

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.

Richfield Oil Co. v. Commissioner

13 B.T.A. 1050 · United States Board of Tax Appeals · Oct 16, 1928

A. 624, in defining the word “ control,” the Board said: The word “ control ” as defined in Funk & Wagnall’s New Standard Dictionary, means “To exercise a direct, a restraining or governing influence.” … Judgment will he entered v/nder Rule 50.

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.

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.