Case law

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.

Gladding Dry Goods Co. v. Commissioner

2 B.T.A. 336 · United States Board of Tax Appeals · Jul 14, 1925

Gladding Dry Goods Co. v. Commissioner Docket No. 2225. … From that determination the taxpayer duly filed its appeal with this Board. DECISION. The determination of the Commissioner is approved. OPINION.

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.

Penney & Long, Inc. v. Commissioner

15 B.T.A. 232 · United States Board of Tax Appeals · Feb 6, 1929

PENNEY & LONG, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Penney & Long, Inc. v. Commissioner Docket No. 17908. … United States Board of Tax Appeals 15 B.T.A. 232 ; 1929 BTA LEXIS 2896 ; February 6, 1929 , Promulgated *2896 The Commissioner's determination in respect of the value of a distributor's contract approved for lack of sufficient

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.

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.

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.

Burgio v. Commissioner

4 B.T.A. 4 · United States Board of Tax Appeals · Apr 21, 1926

Burgio v. Commissioner Docket No. 4232. United States Board of Tax Appeals 4 B.T.A. 4 ; 1926 BTA LEXIS 2393 ; April 21, 1926 , Decided Submitted October 12, 1925 . *2393 A. E. Burgio pro se. W. F. … V. Victorius & Co., a corporation with its principal place of business at 370 Broadway, New York City.

Keeney v. Commissioner

17 B.T.A. 560 · United States Board of Tax Appeals · Sep 26, 1929

KEENEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Keeney v. Commissioner Docket No. 21916. … United States Board of Tax Appeals 17 B.T.A. 560 ; 1929 BTA LEXIS 2283 ; September 26, 1929 , Promulgated *2283 1. The petitioner is sustained in his contention that the gains here in question are capital net gains. 2.

Appeal of Younker Bros.

8 B.T.A. 333 · United States Board of Tax Appeals · Sep 27, 1927

Compare also, Carter Music Co. v. … Petitioner cites and relies upon the decision of the Board in the Appeal of Manville Jenckes Co., 4 B. T.

Manhattan Life Ins. Co. v. Commissioner

28 B.T.A. 129 · United States Board of Tax Appeals · May 17, 1933

In Bonwit Teller & Co. v. … Reviewed by the Board. Decision will be entered under Bule 50. Sternhagen dissents.

Estate of Holland v. Commissioner

47 B.T.A. 807 · United States Board of Tax Appeals · Oct 6, 1942

As the Board said in Mary H. … S. 39, 48 , but challenged by Helvering v. Hallock .

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 .

Illinois Rural Credit Ass'n v. Commissioner

3 B.T.A. 1178 · United States Board of Tax Appeals · Apr 3, 1926

Illinois Rural Credit Ass'n v. Commissioner Docket No. 5058. … United States Board of Tax Appeals 3 B.T.A. 1178 ; 1926 BTA LEXIS 2466 ; April 3, 1926 , Decided Submitted December 11, 1925 . *2466 Subscribers to capital stock, after making partial payment on their subscriptions, defaulted

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.

Dothan Oil Mill Co. v. Commissioner

19 B.T.A. 933 · United States Board of Tax Appeals · May 13, 1930

DOTHAN OIL MILL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dothan Oil Mill Co. v. Commissioner Docket No. 25565. … United States Board of Tax Appeals 19 B.T.A. 933 ; 1930 BTA LEXIS 2294 ; May 13, 1930 , Promulgated *2294 The petitioner reported income and paid taxes for a portion of 1921 and for 1922 on a calendar year basis, but kept

Trust U/W of White v. Commissioner

40 B.T.A. 664 · United States Board of Tax Appeals · Oct 11, 1939

Foss v. Commissioner, 75 Fed. (2d) 326. See also Washburn v. Commissioner, 51 Fed. (2d) 949; Kales v. Commissioner, 101 Fed. (2d) 35. … Reviewed by the Board. Decision will he entered for respondent.

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.

Udylite Process Co. v. Commissioner

29 B.T.A. 288 · United States Board of Tax Appeals · Nov 2, 1933

UDYLITE PROCESS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Udylite Process Co. v. Commissioner Docket No. 59133. … United States Board of Tax Appeals 29 B.T.A. 288 ; 1933 BTA LEXIS 962 ; November 2, 1933 , Promulgated *962 A member of an affiliated group is not entitled to pyramid net losses for successive taxable periods in determining

H. S. Crocker Co. v. Commissioner

5 B.T.A. 537 · United States Board of Tax Appeals · Nov 16, 1926

Crocker Co. v. Commissioner Docket No. 4581. United States Board of Tax Appeals 5 B.T.A. 537 ; 1926 BTA LEXIS 2848 ; November 16, 1926 , Decided *2848 1. … The effect of consolidation, in the language of congressional committees quoted in other decisions of the Board relating to affiliations, is to treat that as an economic unit which really is an economic unit.