Case law

Baird Machine Co. v. Commissioner

2 B.T.A. 1089 · United States Board of Tax Appeals · Oct 28, 1925

Baird Machine Co. v. Commissioner Docket No. 201. United States Board of Tax Appeals 2 B.T.A. 1089 ; 1925 BTA LEXIS 2181 ; October 28, 1925 , Decided Submitted January 20, 1925 . *2181 1. … We are of the opinion that the "interests" involved here were "closely affiliated interests," within the meaning of the statute as construed by this Board in the .

William A. Brady Theatre Co. v. Commissioner

16 B.T.A. 939 · United States Board of Tax Appeals · Jun 7, 1929

BRADY THEATRE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. William A. Brady Theatre Co. v. Commissioner Docket No. 11555. … United States Board of Tax Appeals 16 B.T.A. 939 ; 1929 BTA LEXIS 2481 ; June 7, 1929 , Promulgated *2481 1. Held, the petitioner was not a personal service corporation during the taxable year. 2.

Franklin Mills v. Commissioner

7 B.T.A. 1290 · United States Board of Tax Appeals · Sep 7, 1927

FRANKLIN MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Franklin Mills v. Commissioner Docket No. 11423. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Vermont Hydro-Electric Corp. v. Commissioner

29 B.T.A. 1006 · United States Board of Tax Appeals · Feb 2, 1934

VERMONT HYDRO-ELECTRIC CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Vermont Hydro-Electric Corp. v. Commissioner Docket No. 59638. … United States Board of Tax Appeals 29 B.T.A. 1006 ; 1934 BTA LEXIS 1444 ; February 2, 1934 , Promulgated *1444 1.

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).

United Gas Improv. Co. v. Commissioner

25 B.T.A. 1382 · United States Board of Tax Appeals · Apr 30, 1932

In Lane County v. … Reviewed by the Board. Judgment will be entered wader Rule 50. Sea well dissents.

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.

Standard Oil Co. v. Commissioner

43 B.T.A. 973 · United States Board of Tax Appeals · Mar 18, 1941

The parties have agreed upon the facts with reference to the Burton Process patent and it remains only for the Board correctly to apply the law to those facts. Under these circumstances Helvering v. … Reviewed by the Board. Decision will he entered u/nder Bule 60.

Northern Nat'l Bank v. Commissioner

16 B.T.A. 608 · United States Board of Tax Appeals · May 21, 1929

NORTHERN NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Northern Nat'l Bank v. Commissioner Docket No. 16691. … Reviewed by the Board. Judgment will be entered under Rule 50

Whitelite Electric Co. v. Commissioner

18 B.T.A. 934 · United States Board of Tax Appeals · Jan 27, 1930

WHITELITE ELECTRIC CO., PETITIONER, v. . COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Whitelite Electric Co. v. Commissioner Docket No. 28472. … United States Board of Tax Appeals 18 B.T.A. 934 ; 1930 BTA LEXIS 2570 ; January 27, 1930 , Promulgated *2570 The Commissioner correctly included depreciated cost of certain patents in his determination of the basic cost

Railey v. Commissioner

36 B.T.A. 543 · United States Board of Tax Appeals · Sep 17, 1937

RAILEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Railey v. Commissioner Docket No. 81893. … Railey, petitioner's wife, were elected and thereafter constituted the board of directors.

Burlington Overall Mfg. Co. v. Commissioner

2 B.T.A. 143 · United States Board of Tax Appeals · Jun 24, 1925

Co. v. Commissioner Docket No. 2106. United States Board of Tax Appeals 2 B.T.A. 143 ; 1925 BTA LEXIS 2524 ; June 24, 1925 , Decided Submitted April 23, 1925 . *2524 Theodore B. Benson, Esq., for the taxpayer. Robert A. … The Board does not regard the exhibits annexed to the stipulation as a necessary part of its findings. DECISION.

Frey v. Commissioner

1 B.T.A. 338 · United States Board of Tax Appeals · Jan 16, 1925

Frey v. Commissioner Docket No. 391. … Final decision of the Board will be settled on consent or on seven days' notice in accordance with Rule 50. OPINION.

Malloy & Co. v. Commissioner

33 B.T.A. 1130 · United States Board of Tax Appeals · Feb 18, 1936

Osborn v. Arkansas Territorial Oil & Gas Co., 103 Ark. 175 ; 146 S. W. 122 . Furthermore, petitioner was required under the contract to extract and deliver the gas to the purchaser at its own expense. … Reviewed by the Board. Judgment will be entered imder Rule 50. Murdock dissents. Sec. 114.

California Canneries Co. v. Commissioner

2 B.T.A. 109 · United States Board of Tax Appeals · Jun 23, 1925

California Canneries Co. v. Commissioner Docket No. 2228. … No other evidence on this point is before the Board. We feel that we can not disregard such positive and uncontroverted testimony. This Board has heretofore recognized revised closing inventories made in good faith. .

Royal Wet Wash Laundry, Inc. v. Commissioner

14 B.T.A. 470 · United States Board of Tax Appeals · Nov 28, 1928

In Ladd v. Newell, 34 Minn. 107 ; 24 N. … Reviewed by the Board. Decision will be entered for the petitioner.

T. C. Tanke, Inc. v. Commissioner

10 B.T.A. 1111 · United States Board of Tax Appeals · Feb 29, 1928

LaBelle Iron Works v. United States, 256 U. S. 377 ; 3 Am. Fed. Tax Rep. 3114. Thus, if Eugene Tanke had sold the good will of T. C. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

Rentie v. Commissioner

21 B.T.A. 1230 · United States Board of Tax Appeals · Jan 16, 1931

ESTHER RENTIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rentie v. Commissioner Docket No. 33782. … United States Board of Tax Appeals 21 B.T.A. 1230 ; 1931 BTA LEXIS 2232 ; January 16, 1931 , Promulgated *2232 Charles P. Woodbury, Esq., for the petitioner. L. A. Luce, Esq., for the respondent. LANSDON *1230 OPINION.

Gate City Coffin Co. v. Commissioner

3 B.T.A. 226 · United States Board of Tax Appeals · Dec 21, 1925

Gate City Coffin Co. v. Commissioner Docket No. 4517. … United States Board of Tax Appeals 3 B.T.A. 226 ; 1925 BTA LEXIS 2005 ; December 21, 1925 , Decided Submitted October 3, 1925 . *2005 Basis for deduction on account of wear, tear, and exhaustion of assets determined. B.