Case law

Hyman v. Commissioner

16 B.T.A. 762 · United States Board of Tax Appeals · May 28, 1929

HYMAN, EXECUTORS, ESTATE OF MOSES MOSLER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hyman v. Commissioner Docket No. 17895. … United States Board of Tax Appeals 16 B.T.A. 762 ; 1929 BTA LEXIS 2527 ; May 28, 1929 , Promulgated *2527 W. W. Spalding, Esq., for the petitioners. Harold Allen, Esq., for the respondent.

Puget Sound Nat'l Bank v. Commissioner

36 B.T.A. 386 · United States Board of Tax Appeals · Aug 3, 1937

Commissioner v. Gerard, 78 Fed. (2d) 485. … Reviewed by the Board. Decision will be entered for the respondent.

Brugh v. Commissioner

32 B.T.A. 898 · United States Board of Tax Appeals · Jul 9, 1935

REX BRUGH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Brugh v. Commissioner Docket No. 71304. … Reviewed by the Board. Judgment will be entered for the respondent.

Bynum v. Commissioner

40 B.T.A. 336 · United States Board of Tax Appeals · Jul 27, 1939

BYNUM, PETITIONER, ET AL., 1 v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bynum v. Commissioner Docket Nos. 94378-94381, 94389, 94390. … United States Board of Tax Appeals 40 B.T.A. 336 ; 1939 BTA LEXIS 865 ; July 27, 1939 , Promulgated *865 The petitioners are stockholders of the Badger Oil Co., a Texas corporation with a capital stock of $112,500 divided

Rubenstein v. Commissioner

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

MAX RUBENSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rubenstein v. Commissioner Docket No. 12326. … United States Board of Tax Appeals 12 B.T.A. 407 ; 1928 BTA LEXIS 3556 ; June 5, 1928 , Promulgated *3556 Maurice Teich, C.P.A., for the petitioner. J. L. Deveney, Esq., for the respondent.

O'Neill Mach. Co. v. Commissioner

9 B.T.A. 567 · United States Board of Tax Appeals · Dec 12, 1927

O'NEILL MACHINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. O'Neill Mach. Co. v. Commissioner Docket No. 7922. … United States Board of Tax Appeals 9 B.T.A. 567 ; 1927 BTA LEXIS 2557 ; December 12, 1927 , Promulgated *2557 1.

Hill v. Commissioner

3 B.T.A. 761 · United States Board of Tax Appeals · Feb 15, 1926

Hill v. Commissioner Docket No. 1689. United States Board of Tax Appeals 3 B.T.A. 761 ; 1926 BTA LEXIS 2573 ; February 15, 1926 , Decided Submitted May 21, 1925 . *2573 1. … salaries at the annual meeting each year the directors took into consideration the fact that the assessment law of the State of Illinois would not permit of an increase in salaries after they had once been fixed by the board

Pillsbury v. Commissioner

19 B.T.A. 1229 · United States Board of Tax Appeals · May 28, 1930

Nichols v. Coolidge, 274 U. S. 531 , and Taft v. Bowers, 278 U. S. 470 . The purpose of the statute here involved was to prevent tax evasion and we find nothing unreasonable in its application to the case before us. … Reviewed by the Board. Judgment will be entered for the respondent.

Wilson v. Commissioner

15 B.T.A. 536 · United States Board of Tax Appeals · Feb 21, 1929

WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wilson v. Commissioner Docket No. 18157. … United States Board of Tax Appeals 15 B.T.A. 536 ; 1929 BTA LEXIS 2832 ; February 21, 1929 , Promulgated *2832 Ward Loveless, Esq., for the petitioner. Harold Allen, Esq., for the respondent.

Mesta v. Commissioner

42 B.T.A. 933 · United States Board of Tax Appeals · Oct 10, 1940

We think it is also in accord with the rationale of such cases as Douglas v. Willcuts, 296 U. S. 1 ; Commissioner v. Hyde, supra; Helvering v. Fuller, 310 U. S. 69 ; and Helvering v. Leonard, 310 U. S. 80 . … A., 8th Cir.); by the reasoning of the Supreme Court in Helvering v. Fuller, supra; and by analogy to the reasoning of the court in Glendinning v. Commissioner, 97 Fed. (2d) 51, which was followed in Dixon v.

Boston Drug Co. v. Commissioner

2 B.T.A. 298 · United States Board of Tax Appeals · Jul 11, 1925

Boston Drug Co. v. Commissioner Docket No. 1074. United States Board of Tax Appeals 2 B.T.A. 298 ; 1925 BTA LEXIS 2449 ; July 11, 1925 , Decided Submitted May 27, 1925 . *2449 1. … By resolution of the board of trustees, composed of J. C.

Morris & Co. v. Commissioner

1 B.T.A. 704 · United States Board of Tax Appeals · Feb 28, 1925

Morris & Co. v. Commissioner Docket No. 108. … On consideration by the Board, TRAMMELL dissents.

Bruce & H. Drug Co. v. Commissioner

1 B.T.A. 342 · United States Board of Tax Appeals · Jan 16, 1925

Drug Co. v. Commissioner Docket No. 129. … agent which is erroneous on its face, will be disallowed notwithstanding the rule of this Board that the taxpayer must bear the burden of proof on his appeal.

Kansas, O. & G. R. Co. v. Commissioner

42 B.T.A. 1128 · United States Board of Tax Appeals · Nov 1, 1940

KANSAS, OKLAHOMA AND GULF RAILWAY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kansas, O. & G. R. Co. v. Commissioner Docket Nos. 93526, 93527. … He was assistant to the president of the petitioner prior to June 1932, when he was elected chairman of the board and became its chief executive officer. He has held that position ever since.

Miller v. Commissioner

8 B.T.A. 857 · United States Board of Tax Appeals · Oct 17, 1927

MOSES MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Miller v. Commissioner Docket No. 12122. … United States Board of Tax Appeals 8 B.T.A. 857 ; 1927 BTA LEXIS 2793 ; October 17, 1927 , Promulgated *2793 Moses Miller pro se. W. F. Gibbs, Esq., for the respondent.

United Light & Power Co. v. Commissioner

38 B.T.A. 477 · United States Board of Tax Appeals · Sep 8, 1938

The most recent court and Board decisions support this contention of the Commissioner. … S. 611 ; Hazeltine Corporation v. Commissioner, 89 Fed. (2d) 513, affirming 32 B. T. A. 110, on this point; Schumacher Wall Board Corporation, 33 B. T. A. 1211; affd., 93 Fed. (2d) 79; Helvering v. Bashford, 302 U.

Saxman Coal & Coke Co. v. Commissioner

15 B.T.A. 447 · United States Board of Tax Appeals · Feb 15, 1929

SAXMAN COAL & COKE CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Saxman Coal & Coke Co. v. Commissioner Docket No. 19084. … The decision of the Board was adverse to the contentions of the taxpayer but no opinion was written in the case.

Fremont Canning Co. v. Commissioner

17 B.T.A. 484 · United States Board of Tax Appeals · Sep 25, 1929

The presumption that a letter placed in the mails will reach its destination in due course, Dunlop v. United States, 165 U. S. 486 ; *486 Schutz v. Jordan, 141 U. S. 213 ; Rosenthal v. Walker, 111 U. … Reviewed by the Board. Judgment will be entered for the respondent.

Kohn v. Commissioner

16 B.T.A. 662 · United States Board of Tax Appeals · May 24, 1929

Ed. 215 , Simpson v. United States, 252 U. S. 547 , 40 S. Ct. 367 , 64 L. Ed. 709 , and earlier cases. * * * See also Blood v. Kane, 130 N. Y. 514 , and Thomas v. Troy City National Bank, 19 Misc. (N. Y.) 470. … Reviewed by the Board. Judgment will he entered wider Bule 50.

Hansen v. Commissioner

6 B.T.A. 860 · United States Board of Tax Appeals · Apr 15, 1927

This Board, in holding that the compensation was deductible, said: There appears to be no provision in the statutes of the State of New York, or in the Federal tax laws, which can be urged as in any way preventing or defeating … Mead et al., Executors, v. Commissioner, 6 B. T. A. 752. This is not the case of a will or an estate which is to be administered or distributed within the time usually required for such purpose.