Case law

Parrott v. Commissioner

7 B.T.A. 134 · United States Board of Tax Appeals · May 27, 1927

JOHN PARROTT, JR., ET AL., EXECUTORS, ESTATE OF MARY EMILIE PARROTT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Parrott v. Commissioner Docket No. 7947. … United States Board of Tax Appeals 7 B.T.A. 134 ; 1927 BTA LEXIS 3251 ; May 27, 1927 , Promulgated *3251 1.

Grunbaum v. Commissioner

44 B.T.A. 810 · United States Board of Tax Appeals · Jun 25, 1941

The date of acquisition of property determines its character as separate or community property, In re Brown’s Estate, 214 Pac. 10 (Washington); and cases therein cited. … And the date of acquisition taken is that when the equitable interest arises and not when the legal title is transferred, Guye v. Guye, supra; Ahern v. Ahern, 71 Pac. 1023 (Washington); Forker v.

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.

American Nat'l Realty Co. v. Commissioner

47 B.T.A. 653 · United States Board of Tax Appeals · Sep 8, 1942

See Beckridge Corporation v. Commissioner, 129 Fed. (2d) 318. i We think that decision is controlling here as to the point raised by petitioner witli particular reference to 1936 depletion. … The petitioner contends, however, that the Board erred in the Bechridge case, and that the court laid down the correct rule in Pittsburgh Brewing Co. v.

Coca Cola Bottling Co. v. Commissioner

44 B.T.A. 1110 · United States Board of Tax Appeals · Jul 29, 1941

Helvering v. Northwest Steel Rolling Mills, Inc., 311 U. S. 46 ; Crane Johnson Co., 38 B. T. A. 1355; affd., 311 U. S. 54 . … Reviewed by the Board. Decision will be entered* for the respondent. ÁRuNdell and Smith dissent. SEC. 26. CREDITS OF CORPORATIONS.

Bluthenthal v. Commissioner

1 B.T.A. 173 · United States Board of Tax Appeals · Dec 11, 1924

Bluthenthal v. Commissioner Docket No. 329. … United States Board of Tax Appeals 1 B.T.A. 173 ; 1924 BTA LEXIS 231 ; December 11, 1924 , decided Submitted November 20, 1924 . *231 An individual taxpayer, making returns on a cash receipts and disbursements basis, can

Atlanta-Southern Dental College v. Commissioner

15 B.T.A. 1325 · United States Board of Tax Appeals · Apr 10, 1929

Metropolitan Business College v. Blair (C. C. A.), 24 Fed. (2d) 176, affirming 5 B. T. A. 10; Infant Incubator Co., 12 B. T. A. 449; Strayer's Business College, Inc., 10 B. T. … Reviewed by the Board. Decision will be entered for the respondent. Trussell dissents.

Carleton Dry Goods Co. v. Commissioner

22 B.T.A. 790 · United States Board of Tax Appeals · Mar 18, 1931

CARLETON DRY GOODS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Carleton Dry Goods Co. v. Commissioner Docket No. 32312. … The parent company signed a waiver of its right to appeal to the *792 United States Board of Tax Appeals from a deficiency determination on this basis for the calendar year 1922.

Los Angeles Towel Serv. Co. v. Commissioner

9 B.T.A. 665 · United States Board of Tax Appeals · Dec 19, 1927

LOS ANGELES TOWEL SERVICE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Los Angeles Towel Serv. Co. v. Commissioner Docket Nos. 8866, 23391. … United States Board of Tax Appeals 9 B.T.A. 665 ; 1927 BTA LEXIS 2538 ; December 19, 1927 , Promulgated *2538 Depreciation rate determined. Harry Kahan, Esq., for the petitioner. Brice Toole, Esq., for the respondent.

Munson v. Commissioner

18 B.T.A. 232 · United States Board of Tax Appeals · Nov 18, 1929

The question of the deductibility of such an expenditure as that under consideration comes closely within the decision of the Supreme Court in Kornhauser v. United States, 276 U. … A. 481, the Board of Tax Appeals held that a legal expenditure made in defending a suit for an accounting and damages resulting from an alleged patent infringement was deductible as a business expense.

Hadaway v. Commissioner

13 B.T.A. 986 · United States Board of Tax Appeals · Oct 12, 1928

HADAWAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hadaway v. Commissioner Docket No. 12717. … United States Board of Tax Appeals 13 B.T.A. 986 ; 1928 BTA LEXIS 3136 ; October 12, 1928 , Promulgated *3136 Loss. - Where ground is prepared and planted for the raising of cranberries and where its value is completely destroyed

Foster v. Commissioner

2 B.T.A. 180 · United States Board of Tax Appeals · Jun 26, 1925

Foster v. Commissioner Docket No. 3063. United States Board of Tax Appeals 2 B.T.A. 180 ; 1925 BTA LEXIS 2509 ; June 26, 1925 , Decided Submitted May 21, 1925 . *2509 Richard R. Martin, Esq., for the taxpayer.

Anglo Cal. Trust Co. v. Commissioner

18 B.T.A. 468 · United States Board of Tax Appeals · Dec 11, 1929

MCCREERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Anglo Cal. Trust Co. v. Commissioner Docket No. 19247. … United States Board of Tax Appeals 18 B.T.A. 468 ; 1929 BTA LEXIS 2033 ; December 11, 1929 , Promulgated *2033 John C. Altman, Esq., for the petitioner. R. W. Wilson, Esq., for the respondent. STERNHAGEN *468 OPINION.

Langley & Michaels Co. v. Commissioner

9 B.T.A. 1020 · United States Board of Tax Appeals · Jan 3, 1928

LANGLEY & MICHAELS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Langley & Michaels Co. v. Commissioner Docket No. 6420. … United States Board of Tax Appeals 9 B.T.A. 1020 ; 1928 BTA LEXIS 4305 ; January 3, 1928 , Promulgated *4305 Warren Olney, Jr., Esq., and Edwin S. Pillsbury, Esq., for the petitioner. T. M.

Catlett v. Commissioner

7 B.T.A. 213 · United States Board of Tax Appeals · Jun 7, 1927

CATLETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Catlett v. Commissioner Docket No. 12032. … United States Board of Tax Appeals 7 B.T.A. 213 ; 1927 BTA LEXIS 3233 ; June 7, 1927 , Promulgated *3233 Reuben Ragland, Esq., for the petitioner. Henry Ravenel, Esq., for the respondent.

Monk v. Commissioner

29 B.T.A. 556 · United States Board of Tax Appeals · Dec 14, 1933

(See Lynch v. Hornby, 247 U.S. 339, 344-346 , and Langstaff v. … In Tootle v.

Frank v. Commissioner

19 B.T.A. 915 · United States Board of Tax Appeals · May 12, 1930

Had the wife pressed the petitioner’s suit to 1 trial, at this time and under countercharges, such as she later sustained in her own action, she would have been successful in obtaining a divorce from “ bed and board ” as … Nor can the payment to the wife be treated as deductible, Gould v. Gould, 245 U. S. 151 . The action of the respondent is sustained. Decision will be entered for the respondent.

Lovejoy v. Commissioner

18 B.T.A. 1179 · United States Board of Tax Appeals · Feb 14, 1930

Upon further thought, we regard American National Co. v. United States, 274 U. S. 99 , and United States v. Anderson, 269 U. … Reviewed by the Board. Judgment will be entered under Rule 50.

Croop v. Commissioner

2 B.T.A. 174 · United States Board of Tax Appeals · Jun 26, 1925

Croop v. Commissioner Docket No. 2154. United States Board of Tax Appeals 2 B.T.A. 174 ; 1925 BTA LEXIS 2505 ; June 26, 1925 , Decided Submitted June 2, 1925 . *2505 Grace A. Croop pro se. J.

Roth v. Commissioner

17 B.T.A. 1330 · United States Board of Tax Appeals · Nov 8, 1929

Petitioner cites Earl v. Commissioner, 30 Fed. (2d) 898, as overruling and establishing a contrary doctrine to that announced in Blair v. Both, sufra. … The Board of Tax Appeals and the government seem to rely principally on the decision of this court in Blair v. Roth, (22 Fed. 2d, 932).