Case law

Rosenberg v. Commissioner

32 B.T.A. 618 · United States Board of Tax Appeals · May 17, 1935

On January 25, 1935, the Clerk of the Board received through the mail and filed as No. 78410, a petition captioned “ I. J. Rosenberg, Transferee, Bankers Security Co., Transferor, Petitioner, v. … Reviewed by the Board.

New York Trust Co. v. Commissioner

20 B.T.A. 162 · United States Board of Tax Appeals · Jun 26, 1930

Since the Board is a body of limited jurisdiction, all requirements of the statute giving it jurisdiction must be strktly complied with. See Monks v. Duffle, 259 S. W. 735 , and Keal v. Rhydderck, 148 N. … Reviewed by the Board.

American Laundry Machinery Co. v. Commissioner

32 B.T.A. 793 · United States Board of Tax Appeals · Jun 17, 1935

THE AMERICAN LAUNDRY MACHINERY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Laundry Machinery Co. v. Commissioner Docket No. 75721. … Brown Co., 8 B.T.A. 112 ; Crown Willamette Paper Co., 14 B.T.A. 133 ; Arcade Department Store, Inc., 18 B.T.A. 1172 .

The Evergreens v. Commissioner

47 B.T.A. 815 · United States Board of Tax Appeals · Oct 7, 1942

Tait v. Western Maryland Ry. Co., 289 U. S. 620 . … Reviewed by the Board. Decision will be entered, wider Bule 50. Elmhurst Cemetery Co. of Joliet v. Commissioner, 300 U. S. 37 .

Rieck v. Commissioner

35 B.T.A. 1178 · United States Board of Tax Appeals · May 28, 1937

It has been held that the question of what constitutes a “petition” is one for the Board to determine. Continental Petroleum Co. v. United States, (Dist. Ct., W. D. … Bonwit Teller & Co. v. United States, 283 U. S. 258 , 51 S. Ct. 395 , 75 L. Ed. 1018 . Reviewed by the Board.

Coley v. Commissioner

45 B.T.A. 405 · United States Board of Tax Appeals · Oct 22, 1941

COLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Coley v. Commissioner Docket No. 99322. … Cohen Trust v. Commissioner, 121 Fed.(2d) 689 , followed. John E. McClure, Esq., for the petitioner. L. W. Creason, Esq., for the respondent.

Pitcher v. Commissioner

31 B.T.A. 957 · United States Board of Tax Appeals · Dec 28, 1934

Register v. Commissioner, 69 Fed. (2d) 607; Kreipke v. Commissioner, 32 Fed. (2d) 694, affirming 7 B. T. A. 777; Burnet v. Livezey, 48 Fed. (2d) 159; Harry D. Kremer, 31 B. T. A. 566. … Such facts were present in Burnet v. Livezey, supra, and United States v. Butler, 49 Fed. (2d) 52, cases in which the compensation was Held to be exempt *961 from tax.

Nicholson v. Commissioner

32 B.T.A. 977 · United States Board of Tax Appeals · Jul 19, 1935

In Helvering v. Gregory, 69 Fed. (2d) 809; affirmed in Gregory v. Helvering, 293 U. … A. 1014; affirmed in Commissioner v. Kerbaugh, supra, the Board stated: * * * A charge of fraud has always been regarded as a serious matter in the law.

Retailers Credit Asso. v. Commissioner

33 B.T.A. 1166 · United States Board of Tax Appeals · Feb 25, 1936

In connection with the third condition, it is obvious petitioner was neither a chamber of commerce, real estate board, or board of trade. … Trinidad v. Sagrada Orden 263 U. S. 578, 581 .

Providence Mill Supply Co. v. Commissioner

2 B.T.A. 791 · United States Board of Tax Appeals · Oct 5, 1925

Providence Mill Supply Co. v. Commissioner Docket No. 3261. United States Board of Tax Appeals 2 B.T.A. 791 ; 1925 BTA LEXIS 2264 ; October 5, 1925 , Decided Submitted July 3, 1925 . *2264 1. … Other corporations in the same line of business as the Providence Co. are Brown Brothers Co., the Hope Mill Supply Co., and the United States Oil & Supply Co., all of providence, R.I. DECISION.

Wood v. Commissioner

31 B.T.A. 1141 · United States Board of Tax Appeals · Jan 29, 1935

[Citing cases.] * * * In Helvering v. … On its material facts this case is not distinguishable from Blair v. Mathews, 29 Fed. (2d) 892, and United States v. Butler, 49 Fed. (2d) 52. We sustain the contentions of the petitioner. Reviewed by the Board.

Denholm & McKay Co. v. Commissioner

41 B.T.A. 986 · United States Board of Tax Appeals · Apr 30, 1940

A. 56, and notwithstanding the reversal of the Board’s decision in the Rieck case in Commissioner v. … Reviewed by the Board. Decision will he entered under Bule 50.

Missouri P. R. Co. v. Commissioner

30 B.T.A. 587 · United States Board of Tax Appeals · May 1, 1934

Bray, 225 U.S. 205, 217 , as quoted with approval by the same Court in New York v. … Reviewed by the Board.

Nash-Breyer Motor Co. v. Commissioner

20 B.T.A. 577 · United States Board of Tax Appeals · Aug 21, 1930

In Draper v. Davis, 102 U. … In Simpson v.

Anderson v. Commissioner

31 B.T.A. 197 · United States Board of Tax Appeals · Sep 26, 1934

Again quoting from Noel v. … Garey, and Noel v. Parrott, supra, the board of directors, as such, voted this payment to the petitioner.

Shanley v. Commissioner

7 B.T.A. 521 · United States Board of Tax Appeals · Jun 24, 1927

The question presented is governed by the opinions of the Board in Appeal of New York Trust Co. et al., Executors, 3 B. T. A. 583, and E. L. Harris v. Commissioner, 5 B. T. A. 1026. … Harris v. Commissioner, supra, presented facts which are the converse of those presented in the instant case.

Cincinnati Gas & Electric Co. v. Commissioner

36 B.T.A. 1122 · United States Board of Tax Appeals · Dec 9, 1937

THE CINCINNATI GAS & ELECTRIC COMPANY, PETITIONER, ET AL., 1 v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cincinnati Gas & Electric Co. v. Commissioner Docket Nos. 44351, 44352, 44353, 46903, 49614, 50424. … Brown, C.P.A., for the petitioners. Philip M. Clark, Esq., and Stanley B. Pierson, Esq., for the respondent. HILL *1122 OPINION.

Coosa Land Co. v. Commissioner

29 B.T.A. 389 · United States Board of Tax Appeals · Nov 23, 1933

McMillan Metal Co., 2 B.T.A. 797 ; General Water Heater Co., 14 B.T.A. 4 ; Atlas Plaster & Fuel Co., 18 B.T.A. 1123; Brown & Haley, 21 B.T.A. 752 ; Barto Co., 21 B.T.A. 1197 ; Gray & Co. v. … Roberts, 19 B.T.A. 351 ; Dawkins Lumber Co. v. Row, 276 S.W. 493 ; Duncan v. Gage, 250 S.W. 647 ; Boggs & Buhl v. Commissioner , 34 Fed. (2d) 859. Decision will be entered u/nder Rule 50. Sec. 284.

Appeal of the Northwestern Mutual Life Insurance

1 B.T.A. 767 · United States Board of Tax Appeals · Mar 16, 1925

The relief which he was denied in court he in effect was given through an appeal to the Board. … San Mateo County v. Southern Pacific R. R. Co., 116 U. S. 138 ; Little v. Bowers 134 U. S. 547 ; Mills v. Green, 159 U. S. 651 .

Jaffee v. Commissioner

17 B.T.A. 675 · United States Board of Tax Appeals · Sep 28, 1929

That similar principles would apply to the board of directors of a New York corporation when in voluntary dissolution is shown by the following statement from Security Trust Co. v. Pritchard, 201 App. Div. 142 ; 194 N. … Also Liberty Baking Co. v.