Case law

Winona Malting Co. v. Commissioner

1 B.T.A. 909 · United States Board of Tax Appeals · Mar 30, 1925

Winona Malting Co. v. Commissioner Docket No. 1466. United States Board of Tax Appeals 1 B.T.A. 909 ; 1925 BTA LEXIS 2753 ; March 30, 1925 , decided Submitted March 19, 1925 . *2753 Charles H.

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.

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.

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.

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.

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.

Miller v. Commissioner

6 B.T.A. 401 · United States Board of Tax Appeals · Mar 4, 1927

Miller v. Commissioner Docket No. 4469. United States Board of Tax Appeals 6 B.T.A. 401 ; 1927 BTA LEXIS 3518 ; March 4, 1927 , Promulgated *3518 1. … While the Board was unable from the evidence to determine the amount of the income, it did appear that income was more nearly reflected in the first revenue agent's report and was not in excess of the amount shown in that

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.

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.

May v. Commissioner

20 B.T.A. 282 · United States Board of Tax Appeals · Jul 22, 1930

Respondent has moved for an increase in the proposed deficiencies to be computed upon that basis, should •the Board sustain the alternative contention. … If there had been no such earnings or profits or if such earning's or profits had been less than the amount distributed, then, interpreting United States v.

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.

Konigsberg v. Commissioner

4 B.T.A. 1027 · United States Board of Tax Appeals · Sep 25, 1926

Konigsberg v. Commissioner Docket No. 6016. United States Board of Tax Appeals 4 B.T.A. 1027 ; 1926 BTA LEXIS 2096 ; September 25, 1926 , Decided *2096 Meyer Bernstein, C.P.A., for the petitioner. D. D. … Among others, he bought 1,000 shares of V. Vivaudou, Inc., in September 1919, for $31 a share and sold them in December, 1919, for $21 a share, thereby sustaining a loss of $10,000.

Southern Abstract & Loan Co. v. Commissioner

25 B.T.A. 1095 · United States Board of Tax Appeals · Apr 8, 1932

There are numerous decisions of the courts and of the Board which support the conclusion reached above, without resort to the doctrine of estoppel, and all are based on the requirement that a taxpayer’s accounts must truly … A. 375, the Board approved the exercise of the discretionary power of the Commissioner to reject returns and compute liability by whatever method of accounting clearly reflects income.

Samuels v. Commissioner

11 B.T.A. 412 · United States Board of Tax Appeals · Apr 3, 1928

OSCAR SAMUELS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Samuels v. Commissioner Docket No. 13534. … United States Board of Tax Appeals 11 B.T.A. 412 ; 1928 BTA LEXIS 3820 ; April 3, 1928 , Promulgated *3820 W. W. Spalding, Esq., for the petitioner. J. F. Greaney, Esq., for the respondent.

Zolotoff v. Commissioner

41 B.T.A. 991 · United States Board of Tax Appeals · Apr 30, 1940

A. 169; Loose v. United States, 4 Fed. Supp. 375; affd., 74 Fed. (2d) 147, and cases there cited; Albert J. Sullivan, 16 B. T. A. 1347. … A similar argument was made to the Board in William Parris, 20 B. T.

Gifford v. Commissioner

18 B.T.A. 795 · United States Board of Tax Appeals · Jan 14, 1930

In Mason v. Routzahn, 275 U. … Reviewed by the Board. Decision will he entered under Rule 50.

St. Marys Oil & Gas Co. v. Commissioner

42 B.T.A. 270 · United States Board of Tax Appeals · Jun 28, 1940

Thereupon counsel for the petitioner moved for review by the Board, and the motion was granted. … Reviewed by the Board. Decision will be entered for the respondent. Footnotes 1. Gross income from the property is defined in Helvering v.

Haywood v. Commissioner

12 B.T.A. 407 · United States Board of Tax Appeals · Jun 5, 1928

HAYWOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Haywood v. Commissioner Docket No. 11847. … United States Board of Tax Appeals 12 B.T.A. 407 ; 1928 BTA LEXIS 3555 ; June 5, 1928 , Promulgated *3555 C. M. Edelman, C.P.A., for the petitioner. Bruce Low, Esq., for the respondent.