Case law

Karl Kiefer Machine Co. v. Commissioner

6 B.T.A. 348 · United States Board of Tax Appeals · Feb 28, 1927

KARL KIEFER MACHINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Karl Kiefer Machine Co. v. Commissioner Docket No. 8396. … United States Board of Tax Appeals 6 B.T.A. 348 ; 1927 BTA LEXIS 3539 ; February 28, 1927 , Promulgated *3539 1.

Cassidy Co. v. Commissioner

11 B.T.A. 190 · United States Board of Tax Appeals · Mar 23, 1928

CASSIDY COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cassidy Co. v. Commissioner Docket No. 9368. … United States Board of Tax Appeals 11 B.T.A. 190 ; 1928 BTA LEXIS 3857 ; March 23, 1928 , Promulgated *3857 Evidence examined and value of tangible property paid in for capital stock determined as of January 24, 1919, for

Apartment Corp. v. Commissioner

17 B.T.A. 876 · United States Board of Tax Appeals · Oct 11, 1929

Old Colony Trust Co. v. Blair, 279 U. S. 716 . We conclude that either separate returns or a consolidated return may be filed by affiliated corporations. … Reviewed by the Board. Decision will be entered under Rude 60. Smith, GreeN, and Love dissent.

Merrill Trust Co. v. Commissioner

21 B.T.A. 1395 · United States Board of Tax Appeals · Jan 28, 1931

AND MAINE REAL ESTATE TITLE CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Merrill Trust Co. v. Commissioner Docket No. 30151. … Reviewed by the Board. Judgment will be entered under Rule 50. SMITH dissents on the second and third points.

Greenspun v. Commissioner

15 B.T.A. 197 · United States Board of Tax Appeals · Feb 5, 1929

MORRIS GREENSPUN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Greenspun v. Commissioner Docket No. 11327. … United States Board of Tax Appeals 15 B.T.A. 197 ; 1929 BTA LEXIS 2900 ; February 5, 1929 , Promulgated *2900 The evidence does not establish that petitioner is entitled to a deduction from gross income for 1920, on account

Maltine Co. v. Commissioner

6 B.T.A. 153 · United States Board of Tax Appeals · Feb 18, 1927

Maltine Co. v. Commissioner Docket Nos. 2805, 3967. … United States Board of Tax Appeals 6 B.T.A. 153 ; 1927 BTA LEXIS 3579 ; February 18, 1927 , Promulgated *3579 Transaction involved herein held to be a purchase by the petitioner of the assets of its predecessor for its capital

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.

Hunter v. Commissioner

5 B.T.A. 1177 · United States Board of Tax Appeals · Jan 25, 1927

HUNTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hunter v. Commissioner Docket No. 8228. … United States Board of Tax Appeals 5 B.T.A. 1177 ; 1927 BTA LEXIS 3668 ; January 25, 1927 , Promulgated *3668 Hiram T. Hunter pro se. Bruce A. Low, Esq., for the respondent.

Mullins v. Commissioner

14 B.T.A. 426 · United States Board of Tax Appeals · Nov 24, 1928

United States v. Isham, 17 Wall. 496 . *434 Speaking generally, in determining what was actually done in any case, this Board- will regard substance rather than form. … See also Trust Company of Georgia v. Rose, 25 Fed. (2d) 997; aff'd., 28 Fed. (2d) 767.

Hardwick v. Commissioner

33 B.T.A. 249 · United States Board of Tax Appeals · Oct 22, 1935

A. 236; Budd v. Commissioner, 43 Fed. (2d) 509; Commissioner v. Van Vorst, 59 Fed. (2d) 677; Jones v. Helvering, 71 Fed. (2d) 214; certiorari denied, 293 U. S. 583 . … Reviewed by the Board. Decision will he entered wider Bule SO.

East Market Street Hotel Co. v. Commissioner

11 B.T.A. 796 · United States Board of Tax Appeals · Apr 24, 1928

EAST MARKET STREET HOTEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. East Market Street Hotel Co. v. Commissioner Docket No. 8664. … United States Board of Tax Appeals 11 B.T.A. 796 ; 1928 BTA LEXIS 3715 ; April 24, 1928 , Promulgated *3715 1.

Rogers v. Commissioner

25 B.T.A. 492 · United States Board of Tax Appeals · Feb 9, 1932

Duff v. Keaton, 33 Okla.; 92, 124 Pac. 291 ; Papoose Oil Co. v. Swindler, 95 Okla. 264 ; 221 Pac. 506 . … In Work v. United States, 261 U.

Haskell v. Commissioner

7 B.T.A. 697 · United States Board of Tax Appeals · Jul 22, 1927

In United States v. Flannery, 268 U. S. 98 ; 5 Am. Fed. Tax Rep. 5373; and McCaughn v. Luding ton, 268 U. S. 106 ; 5 Am. Fed. … Under subdivision (a) (8) of section 214, Revenue Act of 1918, any deduction upon such a basis must be disallowed upon authority of the decision of the Board in Manhattan Brewing Co., 6 B. T.

Mathews v. Commissioner

13 B.T.A. 496 · United States Board of Tax Appeals · Sep 24, 1928

JULIUS MATHEWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mathews v. Commissioner Docket No. 12935. … United States Board of Tax Appeals 13 B.T.A. 496 ; 1928 BTA LEXIS 3237 ; September 24, 1928 , Promulgated *3237 Cornelius F. Keating, Esq., for the petitioner. Philip M. Clark, Esq., for the respondent.

Edgar v. Commissioner

10 B.T.A. 110 · United States Board of Tax Appeals · Jan 23, 1928

EDGAR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Edgar v. Commissioner Docket No. 9354. … United States Board of Tax Appeals 10 B.T.A. 110 ; 1928 BTA LEXIS 4185 ; January 23, 1928 , Promulgated *4185 RESTORATION OF DEPRECIABLE ASSETS TO CAPITAL ACCOUNT. - Petitioner was a member of a copartnership which had prior

Blodget v. Commissioner

13 B.T.A. 1243 · United States Board of Tax Appeals · Oct 26, 1928

It has been established by numerous decisions of the Board, as well as of the courts, that for Federal income-tax purposes the executors of the estate of a decedent take over the assets of the decedent including choses in … A. 1071; Bankers’ Trust Co. v. Bowers, 23 Fed. (2d) 941; Nichols v. United States, 64 Ct. Cls. 241; writ of certiorari denied April 16, 1928, 277 U. S. 584 .

Kellogg v. Commissioner

42 B.T.A. 64 · United States Board of Tax Appeals · Jun 13, 1940

A recent case which is squarely in point is Warren Service Corporation v. … Reviewed by the Board. Decision of no deficiency will be entered.

Chapman v. Commissioner

19 B.T.A. 105 · United States Board of Tax Appeals · Feb 27, 1930

Sanders v. Soutter, 136 N. Y. 97 ; Vail v. Vail, 49 Conn. 52 ; Cook v. McDowell, 52 N. J. E. 351. … Reviewed by the Board. Judgment will he entered for the respondent.

Trost v. Commissioner

34 B.T.A. 24 · United States Board of Tax Appeals · Mar 4, 1936

Under the adjudicated cases in the Board and the courts we are of opinion, and hold, that the transactions in controversy do not fall within said exceptions. … The securities purchased by petitioner and sold for his account by the firm in 1930, were not held by petitioner as “stock in trade” or “primarily for sale in the course of his trade or business”, Taylor v.

Harmony Grove Mills, Inc. v. Commissioner

2 B.T.A. 75 · United States Board of Tax Appeals · Jun 17, 1925

Harmony Grove Mills, Inc. v. Commissioner Docket No. 2371. … United States Board of Tax Appeals 2 B.T.A. 75 ; 1925 BTA LEXIS 2552 ; June 17, 1925 , Decided Submitted April 27, 1925 . *2552 Where the cost of brick buildings and frame dwellings can not be separated, a combined rate for