Case law

Ames v. Commissioner

27 B.T.A. 729 · United States Board of Tax Appeals · Feb 11, 1933

S. 410 ; Dalton v. Bowers, 287 U. S. 404 ; and Burnet v. Commonwealth Improvement Co., 287 U. S. 415 . The first two involved claims for net losses by stockholders. … Reviewed by the Board. Judgment will be entered for the respondent.

Hewinson v. Commissioner

1 B.T.A. 1080 · United States Board of Tax Appeals · Apr 29, 1925

Hewinson v. Commissioner Docket No. 1549. United States Board of Tax Appeals 1 B.T.A. 1080 ; 1925 BTA LEXIS 2676 ; April 29, 1925 , decided Submitted April 1, 1925 . *2676 Robert A.

Autenreith v. Commissioner

41 B.T.A. 319 · United States Board of Tax Appeals · Feb 13, 1940

See Scott v. Commissioner, 29 Fed. (2d) 472; Hill v. Commissioner, 38 Fed. (2d) 165; Corbett Investment Co. v. Helvering, 75 Fed. (2d) 525; Edwards v. Commissioner, 102 Fed. (2d) 757. In Scott v. … Reviewed by the Board. Decisions will be entered for the respondent.

Goodman v. Evatt

43 Ohio Law. Abs. 530 · United States Board of Tax Appeals · Jul 14, 1944

Railway v Naylor, 73 Oh St 115; Scheu v State, 83 Oh St 146; Sipe v State ex rel., Mansfield, 86 Oh St 80; Brewing Company v Schultz, Treas., 96 Oh St 27. … However, this Board has no authority to determine that question in this cause in view of the plain language of the statutes.

Felt v. Commissioner

44 B.T.A. 593 · United States Board of Tax Appeals · May 27, 1941

He is a member of the board of directors of the Felt & Tarrant Manufacturing Co. as a representative of Elizabeth *595 Felt, a stockholder in that company, and he has been on the board of directors since 1930. … The authorities are cited here and are followed: Bedell v. Commissioner, 30 Fed.(2d) 622 ; Higgins v. Commissioner, supra ; Foss v. Commissioner, supra ; Kane v. Commissioner, supra ; Miller v.

Swinehart Tire & Rubber Co. v. Commissioner

2 B.T.A. 223 · United States Board of Tax Appeals · Jun 30, 1925

Swinehart Tire & Rubber Co. v. Commissioner Docket No. 1436. … But the taxpayer has submitted no evidence which convinces the Board that the true inventory at August 31, 1917, was in excess of $941,180.57, the amount allowed by the Commissioner.

Clayburgh v. Commissioner

1 B.T.A. 573 · United States Board of Tax Appeals · Feb 10, 1925

Clayburgh v. Commissioner Docket No. 1031. … From certain admissions made by the Commissioner the Board makes the following FINDINGS OF FACT. (1) The taxpayers herein were members of the partnership of J.

Glendinning, McLeish & Co. v. Commissioner

24 B.T.A. 518 · United States Board of Tax Appeals · Oct 28, 1931

Botany Worsted Mills v. United States, 278 U. S. 282 ; Wickwire v. Reinecke, 275 U. S. 101 ; Avery v. Commissioner, 22 Fed. (2d) 6. … Iieviewed by the Board. Decision will he entered for the respondent.

Farmers Cooperative Asso. v. Commissioner

5 B.T.A. 61 · United States Board of Tax Appeals · Oct 13, 1926

Farmers Cooperative Asso. v. Commissioner Docket No. 4296. … United States Board of Tax Appeals 5 B.T.A. 61 ; 1926 BTA LEXIS 1992 ; October 13, 1926 , Decided *1992 The fixed payments made by a Kansas cooperative corporation to its stockholders upon the capital stock in accordance

McCoy-Brandt Mach. Co. v. Commissioner

8 B.T.A. 909 · United States Board of Tax Appeals · Oct 21, 1927

A. 684, and Popular Dry Goods Co. v. Commissioner, 6 B. T. A. 78. The respondent’s determination with respect to the last issue is approved upon the authority of Appeal of Russel Wheel & Foundry Co., 3 B. T. A. 1168. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50. Phillips and Sleekin' concur in the result.

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.

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.

Dunn v. Commissioner

1 B.T.A. 257 · United States Board of Tax Appeals · Dec 29, 1924

DUNN ET AL. 1 Dunn v. Commissioner Docket No. 312. … United States Board of Tax Appeals 1 B.T.A. 257 ; 1924 BTA LEXIS 197 ; December 29, 1924 , decided Submitted November 20, 1924 . *197 Evidence held insufficient to prove that actual value of accounts receivable and inventory

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

Elkhorn Coal Co. v. Commissioner

33 B.T.A. 995 · United States Board of Tax Appeals · Jan 28, 1936

ELKHORN COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. 1 WILLIAM C. ATWATER, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DAVID H. ATWATER, PETITIONER, v. … ATWATER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARGARET A. OLDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LENA C. HUTCHINS, PETITIONER, v.

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.