Case law

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 .

Bartles-Scott Oil Co. v. Commissioner

2 B.T.A. 16 · United States Board of Tax Appeals · Jun 10, 1925

Bartles-Scott Oil Co. v. Commissioner Docket No. 1214. United States Board of Tax Appeals 2 B.T.A. 16 ; 1925 BTA LEXIS 2575 ; June 10, 1925 , Decided Submitted May 19, 1925 . *2575 1. … From the pleadings and the stipulations filed at the hearing the Board makes the following FINDINGS OF FACT. 1. The taxpayer is a Minnesota corporation with its principal office at Willmar. 2.

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

L. Z. Dickey Grocery Co. v. Commissioner

1 B.T.A. 108 · United States Board of Tax Appeals · Nov 29, 1924

Dickey Grocery Co. v. Commissioner Docket No. 156. … Dickey, president of the taxpayer corporation, was sworn and testified as a witness on behalf of the taxpayer, and from the documentary and oral evidence the Board makes the following FINDINGS OF FACT. 1.

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.

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.

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.

Greenebaum v. Commissioner

12 B.T.A. 823 · United States Board of Tax Appeals · Jun 25, 1928

GOODMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Greenebaum v. Commissioner Docket No. 10124. … United States Board of Tax Appeals 12 B.T.A. 823 ; 1928 BTA LEXIS 3452 ; June 25, 1928 , Promulgated *3452 The value of certain securities involved herein owned by the decedent at the date of her death held to be a proper

Alvord v. Commissioner

2 B.T.A. 168 · United States Board of Tax Appeals · Jun 25, 1925

Alvord v. Commissioner Docket No. 2132. United States Board of Tax Appeals 2 B.T.A. 168 ; 1925 BTA LEXIS 2519 ; June 25, 1925 , Decided Submitted May 28, 1925 . *2519 M. N. Fisher, Esq., for the Commissioner.

Humphreys v. Commissioner

9 B.T.A. 246 · United States Board of Tax Appeals · Nov 22, 1927

HUMPHREYS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Humphreys v. Commissioner Docket No. 9335. … The decision of the Board in this respect applies with equal force to the Revenue Act of 1921 in determining gain or loss resulting from the sale of capital assets.

Bowman v. Commissioner

16 B.T.A. 1157 · United States Board of Tax Appeals · Jun 27, 1929

Ould v. Washington Hospital, 95 U. S. 303 ; Lederer v. Stockton, 260 U. S. 3 . … Reviewed by the Board. Judgment will be entered under Rule SO.

Moore v. Commissioner

19 B.T.A. 364 · United States Board of Tax Appeals · Mar 21, 1930

A. 328; Mellon v. United States, 279 Fed. 910 . … Co. v. Commissioner, 33 Fed. (2d) 695; Weiss v. Stearn, 265 U. S. 242 ; United States v. Phellis, 257 U. S. 156 ; Gulf Oil Corporation v. Lewellyn, 248 U. S. 71.

Heyn v. Commissioner

4 B.T.A. 1256 · United States Board of Tax Appeals · Sep 30, 1926

HEYN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Heyn v. Commissioner Docket No. 3788. … United States Board of Tax Appeals 4 B.T.A. 1256 ; 1926 BTA LEXIS 2025 ; September 30, 1926 , Decided *2025 Otto P. Heyn pro se. A. H. Murray, Esq., for the respondent.

Parrott v. Commissioner

7 B.T.A. 134 · United States Board of Tax Appeals · May 27, 1927

JOHN PARROTT, JR., ET AL., EXECUTORS, ESTATE OF MARY EMILIE PARROTT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Parrott v. Commissioner Docket No. 7947. … United States Board of Tax Appeals 7 B.T.A. 134 ; 1927 BTA LEXIS 3251 ; May 27, 1927 , Promulgated *3251 1.

West 80th Street Garage Co. v. Commissioner

12 B.T.A. 798 · United States Board of Tax Appeals · Jun 25, 1928

WEST 80TH STREET GARAGE CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. West 80th Street Garage Co. v. Commissioner Docket No. 13435. … United States Board of Tax Appeals 12 B.T.A. 798 ; 1928 BTA LEXIS 3445 ; June 25, 1928 , Promulgated *3445 For failure on the part of the petitioner to adduce sufficient evidence in support of its allegations in the petition

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

Howes Bros. Hide Co. v. Commissioner

17 B.T.A. 129 · United States Board of Tax Appeals · Aug 22, 1929

In view of the language used in numerous opinions of the Board and the courts, it is patent that, while friends, relatives, and business associates may concur in and work harmoniously with the management of the corporation … In our opinion these proceedings are governed by the principles laid down in the Hirsch case, supra, and in Ice Service Corporation v.

Auditorium Co. v. Commissioner

5 B.T.A. 163 · United States Board of Tax Appeals · Oct 21, 1926

AUDITORIUM COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Auditorium Co. v. Commissioner Docket No. 4483. … United States Board of Tax Appeals 5 B.T.A. 163 ; 1926 BTA LEXIS 2944 ; October 21, 1926 , Decided *2944 Deduction allowed for exhaustion, wear and tear and obsolescence of business property. H. H.