Case law

Christensen Machine Co. v. Commissioner

18 B.T.A. 256 · United States Board of Tax Appeals · Nov 19, 1929

CHRISTENSEN MACHINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Christensen Machine Co. v. Commissioner Docket No. 23168. … United States Board of Tax Appeals 18 B.T.A. 256 ; 1929 BTA LEXIS 2086 ; November 19, 1929 , Promulgated *2086 1. Cost of a contract and an exhaustion allowance based thereon determined. 2. Ira L.

Fidelity-Bankers Trust Co. v. Commissioner

37 B.T.A. 142 · United States Board of Tax Appeals · Jan 21, 1938

Swanson v. Commissioner, 296 U. S. 362 . … Keviewed by the Board. Decision will be entered under Rule 50.

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.

Green v. Commissioner

8 B.T.A. 730 · United States Board of Tax Appeals · Oct 10, 1927

In Widdall v. Garsed, 17 Atlantic 418, it was said: The “ transfer of the business ” is an uncertain, equivocal expression, and may mean property, or it may mean good will. … We are of the opinion, however, that had good will existed at the time the petitioner acquired the Parkway it could not possibly have been transferred to the Grant under the circumstances of this case because as this Board

Stafford v. Commissioner

14 B.T.A. 1199 · United States Board of Tax Appeals · Jan 11, 1929

In United States v. … Reviewed by the Board. Judgment will be entered for the petitioner.

William H. Jackson Co. v. Commissioner

2 B.T.A. 411 · United States Board of Tax Appeals · Sep 7, 1925

Jackson Co. v. Commissioner Docket No. 2662. … On reference to the Board, ARUNDELL took no part in the consideration.

Inspiration Consol. Copper Co. v. Commissioner

11 B.T.A. 1425 · United States Board of Tax Appeals · May 16, 1928

United States Board of Tax Appeals 11 B.T.A. 1425 ; 1928 BTA LEXIS 3626 ; May 16, 1928 , Promulgated *3626 1. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

McColgan v. Commissioner

10 B.T.A. 958 · United States Board of Tax Appeals · Feb 23, 1928

MCCOLGAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McColgan v. Commissioner Docket No. 3147. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Schinebro, Inc. v. Commissioner

45 B.T.A. 580 · United States Board of Tax Appeals · Nov 5, 1941

SCHINEBRO, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Schinebro, Inc. v. Commissioner Docket No. 101545. … Reviewed by the Board. Decision will be entered for the respondent.

Atlantic Coast Line R.R. v. Commissioner

2 B.T.A. 892 · United States Board of Tax Appeals · Oct 16, 1925

Atlantic Coast Line R.R. v. Commissioner Docket No. 2505. … The first issue has been determined by the Board in the . That decision is fully controlling in this case and decisive of this issue. The second point presents a new and distinct issue to the Board.

Newberry v. Commissioner

39 B.T.A. 1123 · United States Board of Tax Appeals · May 26, 1939

Doric Apartment Co. v. Commissioner, 94 Fed. (2d) 985; United States v. New River Collieries, 262 U. S. 341 ; Ithaca Trust Co. v. United States, 279 U. S. 151 ; Andrews v. Commissioner, 38 Fed. (2d) 55; Grant Co. v. … Crowell v. Commissioner, supra; Tracy v. Commissioner, supra.

Oppenheimer v. Commissioner

16 B.T.A. 993 · United States Board of Tax Appeals · Jun 11, 1929

LEO OPPENHEIMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Oppenheimer v. Commissioner Docket No. 18816. … This Board has had occasion to pass upon this question in numerous appeals.

Roe Stephens Manufacturing Co. v. Commissioner

12 B.T.A. 1254 · United States Board of Tax Appeals · Jul 10, 1928

The Supreme Court of the United States in Burk-Waggoner Oil Association v. Hopkins, 269 U. … Reviewed by the Board. Judgment will be entered under Buie 50.

Woods Lumber Co. v. Commissioner

44 B.T.A. 88 · United States Board of Tax Appeals · Apr 8, 1941

Burnet v. Clark, 287 U. S. 410 ; Dalton v. Bowers, 287 U. S. 404 ; and Burnet v. Commonwealth Improvement Co., 287 U. S. 415 . … See New Colonial Ice Co. v. Helvering, 292 U. S. 435 ; Southern Pacific Co. v. Lowe, 247 U. S. 330 ; Gulf Oil Corporation v. Lewellyn, 248 U. S. 71 ; North Jersey Title Insurance Co. v.

Chicago & N. W. R. Co. v. Commissioner

39 B.T.A. 661 · United States Board of Tax Appeals · Mar 30, 1939

MEGAN, TRUSTEE OF THE PROPERTY OF THE CHICAGO AND NORTH WESTERN RAILWAY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chicago & N. W. R. Co. v. Commissioner Docket No. 61703. … United States Board of Tax Appeals 39 B.T.A. 661 ; 1939 BTA LEXIS 996 ; March 30, 1939 , Promulgated *996 1.

Roe Stephens Mfg. Co. v. Commissioner

12 B.T.A. 1254 · United States Board of Tax Appeals · Jul 10, 1928

The Supreme Court of the United States in Burk-Waggoner Oil Association v. Hopkins, 269 U. … Reviewed by the Board. Judgment will be entered under Buie 50.

Hind v. Commissioner

26 B.T.A. 431 · United States Board of Tax Appeals · Jun 15, 1932

HIND, INDIVIDUALLY AND AS A FORMER MEMBER OF, AND ON BEHALF OF THE PARTNERSHIP OF HIND, ROLPH & COMPANY, NOW DISSOLVED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hind v. Commissioner Docket No. 19167. … Reviewed by the Board. Judgment will be entered for the respondent.

Newman v. Commissioner

15 B.T.A. 369 · United States Board of Tax Appeals · Feb 12, 1929

FAY CARR, EXECUTORS UNDER THE WILL OF LOUIS NEWMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LILLIAN D. NEWMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Newman v. … V.

Fifth Ave. Bank v. Commissioner

32 B.T.A. 208 · United States Board of Tax Appeals · Mar 7, 1935

SHEPHERD, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fifth Ave. Bank v. Commissioner Docket No. 69166. … Vanderbilt, the settlor, was alive November 6, 1931, and was still alive at the hearing of this matter before a division of the Board.

Farmers Coop. Ass'n v. Commissioner

7 B.T.A. 657 · United States Board of Tax Appeals · Jul 13, 1927

FARMERS CO-OPERATIVE ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Farmers Coop. Ass'n v. Commissioner Docket No. 654. … United States Board of Tax Appeals 7 B.T.A. 657 ; 1927 BTA LEXIS 3136 ; July 13, 1927 , Promulgated *3136 Net income determined from the evidence. Isidor Zeigler, Esq., M. J. Holland, Esq., and F. W.