Case law

Best v. Commissioner

26 B.T.A. 1070 · United States Board of Tax Appeals · Sep 30, 1932

BEST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Best v. Commissioner Docket No. 36746. … United States Board of Tax Appeals 26 B.T.A. 1070 ; 1932 BTA LEXIS 1195 ; September 30, 1932 , Promulgated *1195 W. M. Whitney, Esq., for the petitioner. T. M. Mather, Esq., for the respondent.

Phipps v. Commissioner

43 B.T.A. 790 · United States Board of Tax Appeals · Feb 28, 1941

In Guggenheim v. … Guggenheim v. Rasquin, supra; United States v. Ryerson, supra.

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

Eggink v. Commissioner

7 B.T.A. 152 · United States Board of Tax Appeals · May 28, 1927

HENRY EGGINK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Eggink v. Commissioner Docket No. 6413. … United States Board of Tax Appeals 7 B.T.A. 152 ; 1927 BTA LEXIS 3240 ; May 28, 1927 , Promulgated *3240 March 1, 1913, value of a one-half interest in certain real estate acquired in 1909, and the purchase price of the other

Star Sporting Goods Co. v. Commissioner

1 B.T.A. 1266 · United States Board of Tax Appeals · May 27, 1925

Star Sporting Goods Co. v. Commissioner Docket No. 1832. United States Board of Tax Appeals 1 B.T.A. 1266 ; 1925 BTA LEXIS 2593 ; May 27, 1925 , decided Submitted April 21, 1925 . *2593 W.

Coca-Cola Bottling Co. v. Commissioner

6 B.T.A. 1333 · United States Board of Tax Appeals · May 13, 1927

COCA-COLA BOTTLING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Coca-Cola Bottling Co. v. Commissioner Docket No. 9387. … Upon the facts the Board is of the opinion that the Commissioner correctly denied the deduction for each of the years involved of one-tenth of the cost of the contract.

Bloomfield v. Commissioner

6 B.T.A. 298 · United States Board of Tax Appeals · Feb 24, 1927

FREDERICK BLOOMFIELD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bloomfield v. Commissioner Docket No. 6501. … United States Board of Tax Appeals 6 B.T.A. 298 ; 1927 BTA LEXIS 3550 ; February 24, 1927 , Promulgated *3550 Theodore B. Benson, Esq., for the petitioner. L. C. Mitchell, Esq., for the respondent.

Calumet Steel Co. v. Commissioner

9 B.T.A. 174 · United States Board of Tax Appeals · Nov 18, 1927

Calumet Steel Co. v. Commissioner Docket No. 6673. … The respondent's action in reducing invested capital by the amount of the bad debt is approved Reviewed by the Board. Judgment will be entered for the Commissioner.

Curry v. Commissioner

17 B.T.A. 282 · United States Board of Tax Appeals · Sep 17, 1929

His argument is predicated on Marr v. United States, 268 U. … Miles v. Safe Deposit Co., 259 U. S. 247 .

Sutcliffe Co. v. Commissioner

41 B.T.A. 1009 · United States Board of Tax Appeals · May 1, 1940

Schlemmer v. United States, 94 Fed. (2d) 77; Chapman et al. v. Critchet, 95 S. W. (2d) 360 ; Weger v. Robinson Nash Motor Co., 340 Ill. 81 ; 172 N. E. 7. The evidence is to the contrary. … Reviewed by the Board. Decision will be entered under Ride 50.

Ortiz v. Commissioner

42 B.T.A. 173 · United States Board of Tax Appeals · Jun 21, 1940

Miller v. Commissioner, 102 Fed. (2d) 476. … A 223; modified and affirmed, 104 *186 Fed. (2d) 649; Eugene Higgins, supra; Foss v. Commissioner, 75 Fed. (2d) 326; Winmill v. Commissioner, supra; Miller v. Commissioner, supra; Kales v.

Miller v. Commissioner

29 B.T.A. 1061 · United States Board of Tax Appeals · Feb 13, 1934

Cortland Specialty Co. v. Commissioner, 60 Fed. (2d) 937. … Reviewed by the Board. Judgment in Docket No. 60689 will be entered for the respondent. Judgment in Docket No. 60690 will be under Rule 50.

SAEGER v. COMMISSIONER

9 B.T.A. 890 · United States Board of Tax Appeals · Dec 27, 1927

In Eisner v. Macomber, 252 U. … Eeviewed by the Board. Judgment will Toe entered for the petitioner on 10 days’ notice, under Bule 50.

Dickinson v. Commissioner

18 B.T.A. 790 · United States Board of Tax Appeals · Jan 14, 1930

DICKINSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dickinson v. Commissioner Docket No. 29208. … United States Board of Tax Appeals 18 B.T.A. 790 ; 1930 BTA LEXIS 2587 ; January 14, 1930 , Promulgated *2587 In 1919 the decedent sold a cotton plantation and transferred title by deed to the purchaser.

Chalmers Liquor Co. v. Commissioner

1 B.T.A. 49 · United States Board of Tax Appeals · Nov 8, 1924

Chalmers Liquor Co. v. Commissioner Docket No. 148. … The matter was presented on the pleadings and oral stipulations of counsel, from which the Board makes the following *50 FINDINGS OF FACT.

Kremer v. Commissioner

31 B.T.A. 566 · United States Board of Tax Appeals · Nov 12, 1934

Metcalf & Eddy v. Mitchell, 269 U. S. 514 ; Burnet v. Livezey, 48 Fed. (2d) 159. … Reviewed by the Board. Decision will be entered for the respondent.

Cleveland Trust Co. v. Commissioner

39 B.T.A. 429 · United States Board of Tax Appeals · Feb 14, 1939

Regulations have been promulgated by the respondent, and much has been said by the courts and the Board about the pertinent meaning and application of the term. … See also Helvering v. Coleman-Gilbert Associates, 296 U. S. 369 ; Helvering v. Combs, 296 U. S. 365 ; and Swanson v. Commissioner, 296 U. S. 362 .

Stacy v. Commissioner

43 B.T.A. 91 · United States Board of Tax Appeals · Dec 13, 1940

The petitioner’s dual position as an individual and as a guardian must be kept clear, Van Wart v. Commissioner, 295 U. S. 112 . … It is still true, as the Board said in the earlier proceeding covering; 1931 and 1932, that the Commissioner’s concept of the petitioner’s-relation to the income and expenses of her wards is incorrect.

Jenks v. Commissioner

3 B.T.A. 596 · United States Board of Tax Appeals · Feb 4, 1926

Jenks v. Commissioner Docket No. 3392. United States Board of Tax Appeals 3 B.T.A. 596 ; 1926 BTA LEXIS 2618 ; February 4, 1926 , Decided Submitted November 11, 1925 . *2618 Isaac C. Jenks pro se. George G.

Independent Life Ins. Co. v. Commissioner

17 B.T.A. 757 · United States Board of Tax Appeals · Oct 4, 1929

Reviewed by the Board. Judgment will be entered under Rule 50. … , and that the Board is without power to approach such a question.