Case law

LCKELHEIMER v. COMMISSIONER

45 B.T.A. 478 · United States Board of Tax Appeals · Oct 24, 1941

PAULINE LCKELHEIMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LCKELHEIMER v. COMMISSIONER Docket No. 103425. … Reviewed by the Board. Decision will be entered under Rule 50. STERNHAGEN, MELLOTT, ARNOLD, TYSON, and OPPER dissent. Footnotes 1. SEC. 301. DISALLOWED DEDUCTIONS.

Goldman v. Commissioner

6 B.T.A. 940 · United States Board of Tax Appeals · Apr 21, 1927

LIZZIE GOLDMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Goldman v. Commissioner Docket No. 5039. … United States Board of Tax Appeals 6 B.T.A. 940 ; 1927 BTA LEXIS 3368 ; April 21, 1927 , Promulgated *3368 Frank Reagan, Esq., for the petitioner. W. Frank Gibbs, Esq., for the respondent.

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).

Huff v. Commissioner

20 B.T.A. 516 · United States Board of Tax Appeals · Aug 7, 1930

HUFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. E. B. HUFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Huff v. Commissioner Docket Nos. 24594, 24595. … An advisory board was created for protecting and safeguarding the interests of such subscribers, but this board took no active supervision until about the close of 1920.

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.

Kohn v. Commissioner

16 B.T.A. 662 · United States Board of Tax Appeals · May 24, 1929

Ed. 215 , Simpson v. United States, 252 U. S. 547 , 40 S. Ct. 367 , 64 L. Ed. 709 , and earlier cases. * * * See also Blood v. Kane, 130 N. Y. 514 , and Thomas v. Troy City National Bank, 19 Misc. (N. Y.) 470. … Reviewed by the Board. Judgment will he entered wider Bule 50.

Holt v. Commissioner

14 B.T.A. 564 · United States Board of Tax Appeals · Dec 5, 1928

In support of his contention the respondent relies upon Sizer v. United States, decided April T6, 1928, by the Court of Claims. … Reviewed by the Board. Judgment will be entered u/nder Rule 50. Smith, Phillips, Milliken, and MuRdock concur in the result.

FRAZIER v. COMMISSIONER

9 B.T.A. 1317 · United States Board of Tax Appeals · Jan 16, 1928

FRAZIER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRAZIER v. COMMISSIONER Docket No. 10836. … United States Board of Tax Appeals 9 B.T.A. 1317 ; 1928 BTA LEXIS 4244 ; January 16, 1928 , Promulgated *4244 Fred J. Wolfson, Esq., and Al LeBrecht, Esq., for the petitioner. P. M. Clark, Esq., for the respondent.

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 .

Extension Oil Co. v. Commissioner

16 B.T.A. 1028 · United States Board of Tax Appeals · Jun 12, 1929

See Baldwin v. Miller & Lux, 152 Calif. 454; 92 Pac. 1030 . … Reviewed by the Board. Judgment will he entered for the petitioner. ÁRttndell concurs in the result.

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

Bach v. Commissioner

9 B.T.A. 1404 · United States Board of Tax Appeals · Jan 18, 1928

BACH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. D. MILLAR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. H. ELLIOTT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. … CUMMINGS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. GALUMBECK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bach v. Commissioner Docket Nos. 10637-10641.

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.

Ettinger v. Commissioner

36 B.T.A. 264 · United States Board of Tax Appeals · Jun 30, 1937

ETTINGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ettinger v. Commissioner Docket No. 76248. … United States Board of Tax Appeals 36 B.T.A. 264 ; 1937 BTA LEXIS 745 ; June 30, 1937 , Promulgated *745 The petitioner paid almost the full current market price of securities transferred to him by a brother's partnership

Independent Oil Co. v. Commissioner

35 B.T.A. 32 · United States Board of Tax Appeals · Nov 5, 1936

INDEPENDENT OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Independent Oil Co. v. Commissioner Docket No. 67700. … Reviewed by the Board. Decision will be entered under Rule 50. TURNER dissents.

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.

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.

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.

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.