Case law

Moore v. Commissioner

19 B.T.A. 364 · United States Board of Tax Appeals · Mar 21, 1930

A. 328; Mellon v. United States, 279 Fed. 910 . … Co. v. Commissioner, 33 Fed. (2d) 695; Weiss v. Stearn, 265 U. S. 242 ; United States v. Phellis, 257 U. S. 156 ; Gulf Oil Corporation v. Lewellyn, 248 U. S. 71.

Farmers Feed Co. v. Commissioner

17 B.T.A. 507 · United States Board of Tax Appeals · Sep 26, 1929

The petitioner’s counsel, mindful of the decisions in Manhattan Brewing Co., supra, and Red Wing Malting Co. v. … Reviewed by the Board. Judgment will be entered under Rule 50.

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.

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.

Amsterdam Theatres Corp. v. Commissioner

24 B.T.A. 1161 · United States Board of Tax Appeals · Dec 17, 1931

AMSTERDAM THEATRES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Amsterdam Theatres Corp. v. Commissioner Docket No. 43624. … United States Board of Tax Appeals 24 B.T.A. 1161 ; 1931 BTA LEXIS 1530 ; December 17, 1931 , Promulgated *1530 1.

Lynes v. Commissioner

7 B.T.A. 1085 · United States Board of Tax Appeals · Aug 15, 1927

LYNES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SAMUEL LYNES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lynes v. Commissioner Docket Nos. 7089, 7090. … United States Board of Tax Appeals 7 B.T.A. 1085 ; 1927 BTA LEXIS 3026 ; August 15, 1927 , Promulgated *3026 Louis Goldschmidt, Esq., for the petitioners. Donald D. Shepard, Esq., for the respondent.

Robinson v. Commissioner

12 B.T.A. 1195 · United States Board of Tax Appeals · Jul 6, 1928

ROBINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Robinson v. Commissioner Docket No. 14924. … United States Board of Tax Appeals 12 B.T.A. 1195 ; 1928 BTA LEXIS 3389 ; July 6, 1928 , Promulgated *3389 John H. Burnett, Esq., for the petitioner. T. M. Mather, Esq., for the respondent.

Perry & Dorminey v. Commissioner

1 B.T.A. 995 · United States Board of Tax Appeals · Apr 13, 1925

Perry & Dorminey v. Commissioner Docket No. 852. United States Board of Tax Appeals 1 B.T.A. 995 ; 1925 BTA LEXIS 2714 ; April 13, 1925 , decided Submitted March 31, 1925 . *2714 George M.

Anderson v. Commissioner

10 B.T.A. 241 · United States Board of Tax Appeals · Jan 26, 1928

ANDERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Anderson v. Commissioner Docket No 5625. … United States Board of Tax Appeals 10 B.T.A. 241 ; 1928 BTA LEXIS 4153 ; January 26, 1928 , Promulgated *4153 H. L. Washington, Esq., for the petitioner. O. Bennett, 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

Perine v. Commissioner

22 B.T.A. 201 · United States Board of Tax Appeals · Feb 18, 1931

PERINE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARTHA E. FUERTEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GUS AND JOSEPHINE HOLTER, PETITIONERS, v. … AND MARTHA FUERTEL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Perine v. Commissioner Docket Nos. 29410, 29430, 29431, 34097.

Cochran v. Commissioner

30 B.T.A. 1115 · United States Board of Tax Appeals · Jun 29, 1934

In Weyl v. … Reviewed by the Board. Judgment will be entered under Rióle 50. Murdock, McMahoN, and Goodrich concur in the result.

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.

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. .