Case law

Hutchins Lumber & Storage Co. v. Commissioner

13 B.T.A. 956 · United States Board of Tax Appeals · Oct 12, 1928

HUTCHINS LUMBER & STORAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hutchins Lumber & Storage Co. v. Commissioner Docket No. 7129. … While the case involving 1919 was before the Board the petitioner raised no question as to the correctness of the opening inventory.

Anglo Cal. Trust Co. v. Commissioner

18 B.T.A. 468 · United States Board of Tax Appeals · Dec 11, 1929

MCCREERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Anglo Cal. Trust Co. v. Commissioner Docket No. 19247. … United States Board of Tax Appeals 18 B.T.A. 468 ; 1929 BTA LEXIS 2033 ; December 11, 1929 , Promulgated *2033 John C. Altman, Esq., for the petitioner. R. W. Wilson, Esq., for the respondent. STERNHAGEN *468 OPINION.

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.

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

Heldt v. Commissioner

16 B.T.A. 1035 · United States Board of Tax Appeals · Jun 12, 1929

HENRY HELDT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Heldt v. Commissioner Docket No. 29095. … Reviewed by the Board. Decision will be entered for the respondent.

Croop v. Commissioner

2 B.T.A. 174 · United States Board of Tax Appeals · Jun 26, 1925

Croop v. Commissioner Docket No. 2154. United States Board of Tax Appeals 2 B.T.A. 174 ; 1925 BTA LEXIS 2505 ; June 26, 1925 , Decided Submitted June 2, 1925 . *2505 Grace A. Croop pro se. J.

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.

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.

Craven v. Commissioner

6 B.T.A. 373 · United States Board of Tax Appeals · Mar 2, 1927

CRAVEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Craven v. Commissioner Docket No. 1995. … United States Board of Tax Appeals 6 B.T.A. 373 ; 1927 BTA LEXIS 3523 ; March 2, 1927 , Promulgated *3523 Gabe P. Allen, Esq., for the petitioner. Robert A. Littleton, 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

Hughes v. Commissioner

8 B.T.A. 206 · United States Board of Tax Appeals · Sep 22, 1927

HUGHES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hughes v. Commissioner Docket No. 9104. … Reviewed by the Board. The deficiency may be recomputed in accordance with the foregoing findings of fact and opinion upon 15 days' notice, pursuant to Rule 50, and judgment will be entered accordingly.

Neal v. Commissioner

7 B.T.A. 252 · United States Board of Tax Appeals · Jun 9, 1927

NEAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Neal v. Commissioner Docket No. 9333. … From a consideration of the entire record the Board is unable to find that petitioner sustained a deductible loss even if it were held that the corporation was finally dissolved in 1921.

Shapiro v. Commissioner

29 B.T.A. 1012 · United States Board of Tax Appeals · Feb 2, 1934

SAMUEL SHAPIRO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Shapiro v. Commissioner Docket No. 65158. … United States Board of Tax Appeals 29 B.T.A. 1012 ; 1934 BTA LEXIS 1445 ; February 2, 1934 , Promulgated *1445 The petitioner, a resident of Massachusetts, borrowed certain sums of money from his wife, also a resident of

Haute v. Commissioner

24 B.T.A. 197 · United States Board of Tax Appeals · Sep 29, 1931

The question of affiliation has been before this Board and the courts many times. … Commissioner v. Hirsch & Co., supra; United States v. Cleveland, P. & E. R. Co., supra; and Denunzio Fruit Co. v. Commissioner, supra.

Beadleston & Woerz, Inc. v. Commissioner

5 B.T.A. 165 · United States Board of Tax Appeals · Oct 21, 1926

Beadleston & Woerz, Inc. v. Commissioner Docket No. 6033. United States Board of Tax Appeals 5 B.T.A. 165 ; 1926 BTA LEXIS 2945 ; October 21, 1926 , Decided *2945 1. … LANSDON: We are of the opinion that the claim on account of reserve for unreturned bottles is covered by the Board's decision in the .

Conrades v. Commissioner

21 B.T.A. 213 · United States Board of Tax Appeals · Nov 6, 1930

CONRADES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Conrades v. Commissioner Docket No. 25622. … Reviewed by the Board. Judgment will be entered under Rule 50.

William Wilson Co. v. Commissioner

18 B.T.A. 1107 · United States Board of Tax Appeals · Feb 12, 1930

WILLIAM WILSON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. William Wilson Co. v. Commissioner Docket No. 14505. … Reviewed by the Board. Decision will be entered under Rule 62(c).

Ohio Cent. Tel. Co. v. Commissioner

28 B.T.A. 96 · United States Board of Tax Appeals · May 16, 1933

OHIO CENTRAL TELEPHONE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Ohio Cent. Tel. Co. v. Commissioner Docket No. 52723. … United States Board of Tax Appeals 28 B.T.A. 96 ; 1933 BTA LEXIS 1180 ; May 16, 1933 , Promulgated *1180 1.

Kile & Morgan Co. v. Commissioner

17 B.T.A. 1371 · United States Board of Tax Appeals · Nov 8, 1929

In Montana Mercantile Co. v. … Reviewed by the Board. Judgment will be entered for the resfondent.

Day v. Commissioner

1 B.T.A. 15 · United States Board of Tax Appeals · Oct 16, 1924

Day v. Commissioner Docket No. 17. … United States Board of Tax Appeals 1 B.T.A. 15 ; 1924 BTA LEXIS 278 ; October 16, 1924 , decided Submitted October 13, 1924 . *278 Appeal, being from claim for refund of tax paid before June 2, 1924, dismissed for lack of