Case law

Boeing v. Commissioner

47 B.T.A. 5 · United States Board of Tax Appeals · Jun 2, 1942

In its opinion, see Commissioner v. … United States v. Pelzer, supra, page 404.

Mills v. Commissioner

1 B.T.A. 199 · United States Board of Tax Appeals · Dec 18, 1924

, or require this Board to take a similar beneficent attitude that Congress has not seen fit to give the Board power to take. … That has very recently been decided by the Supreme Court of the United States in the case of the New York Central v.

Sweeney & James Co. v. Commissioner

10 B.T.A. 966 · United States Board of Tax Appeals · Feb 23, 1928

SWEENEY & JAMES CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sweeney & James Co. v. Commissioner Docket Nos. 10266, 19783. … Reviewed by the Board. Judgment will be entered for the petitioner. *4007

Guild v. Commissioner

19 B.T.A. 1186 · United States Board of Tax Appeals · May 28, 1930

Kuhn v. Fairmont Coal Co., 215 U. S. 349 ; Black & White Taxicab Co. v. Brown & Yellow Taxicab Co., 276 U. S. 518 . … Reviewed by the Board. Judgment will be entered for the respondent.

Collateral Mortg. & Inv. Co. v. Commissioner

37 B.T.A. 630 · United States Board of Tax Appeals · Apr 12, 1938

COLLATERAL MORTGAGE AND INVESTMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Collateral Mortg. & Inv. Co. v. Commissioner Docket No. 88991. … JOHN ARTHUR BROWN. J. HOWARD REBER. By W. L. STOUGH NOLL. SN C *633 Thereafter the Philadelphia Co. for Guaranteeing Mortgages took possession of the property.

Stern v. Commissioner

14 B.T.A. 444 · United States Board of Tax Appeals · Nov 27, 1928

See Fitchie v. Brown, 211 U. S. 321 . This duty is one imposed upon the trustee and is to be discharged by him in the exercise of powers conferred by the will. … Reviewed by the Board. Judgment will be entered for the respondent. Phillips concurs in the result.

Underwriters' Laboratories, Inc. v. Commissioner

46 B.T.A. 464 · United States Board of Tax Appeals · Feb 26, 1942

The petitioner was not “organized and operated exclusively to feed” the National Board. See Roche's Beach, Inc. v. … Retailers Credit Association v. Commissioner, supra; Northwestern Municipal Association, Inc. v. United States, supra.

Sappington v. Commissioner

25 B.T.A. 1385 · United States Board of Tax Appeals · Apr 30, 1932

School District v. Gage, 30 Mich. 484 ; Sullivan v. School District, 191 N.W. 1020 ; Anderson v. Board, 190 N.W. 806 ; Board v. McHenry, 106 Ohio Statutes 357; 140 N.E. 169 ; *1402 Kimare v. City, 171 Ill. 332 ; Hill v. … Board of Education, 165 N.Y. 431 ; 59 N.E. 300 ; Wiley v. Board of Education, 225 Mich. 237 ; 196 N.W. 417 ; Hartigan v. Board of Regents of W. Va. University, 49 W.Va. 14 ; 38 S.E. 698 ; cf. Burnet v.

Stevens v. Commissioner

31 B.T.A. 1035 · United States Board of Tax Appeals · Jan 15, 1935

McGovney v. Village of Melrose Park, 89 N. E. (Ill.) 264. This case is cited with approval in Koons v. Richardson, supra, and Koons v. City of Mt. Vernon, supra. In this proceeding it appears that the village of. … Haight v. Commissioner, 52 Fed. (2d) 779, affirming George I. Haight, 14 B. T. A. 844. *1041 See also Lucas v. Howard, 280 U. S. 526 ; Lucas v. Reed, 281 U. S. 699 ; Burnet v. Jones, 50 Fed. (2d) 14; Burnet v.

Wood v. Commissioner

33 B.T.A. 806 · United States Board of Tax Appeals · Dec 31, 1935

Shoenberg v. Commissioner, supra, affirming 30 B. T. A. 659; Rand Co., 29 B.T.A. 467 ; affd., 77 Fed. (2d) 450; Dyer v. Commissioner, supra; Esperson v. … Reviewed by the Board. Decision will be entered wnder Rule 50. AST. 604.

Fifth Ave. Bank v. Commissioner

32 B.T.A. 701 · United States Board of Tax Appeals · Jun 6, 1935

Moise v. Burnet, 52 Fed. (2d) 1071. … In Alameda Park Co. v. Lucas, 37 Fed. (2d) 805, and *705 Geuder, Paeschke & Frey Co. v. Commissioner, 41 Fed. (2d) 308, the motion to amend was filed before the opinion of the Board was handed down.

Uihlein v. Commissioner

31 B.T.A. 932 · United States Board of Tax Appeals · Dec 21, 1934

In Lucas v. … See Fiorite v. Clyde Equipment Co., 2 Fed. (2d) 807, and Stephenson v. National Bank of Winter Haven, 39 Fed. (2d) 16.

Guaranty State Bank v. Commissioner

12 B.T.A. 543 · United States Board of Tax Appeals · Jun 11, 1928

Russell v. Place, 94 U. S. 606, 608 ; Last Chance Mining Co. v. Tyler Mining Co., 157 U. S. 683, 688 , et seq.; Baker v. Cummings, 181 U. S. 117, 124-130 ; Rational Foundry & Pipe Works v. … In Orr v. Hadley, 36 N.

Eastman Gardiner Naval Stores Co. v. Commissioner

4 B.T.A. 242 · United States Board of Tax Appeals · Jun 25, 1926

Alexander v. Pendleton, 8 Cranch, 462, 470 ; Young v. Mackall, 4 Maryland, 367 ; Wood on Limitations, 293, and cases cited. See also an extensive discussion of this subject by Mr. Justice White in Union Pacifie Ry. … Co. v. Wyler, 158 U. S. 285, 296-298 . There is a duty in the Board, imposed by statute, to hear and determine proceedings regularly and properly brought before it.

Sugerman v. Commissioner

20 B.T.A. 960 · United States Board of Tax Appeals · Sep 24, 1930

SUGERMAN, EXECUTOR, ESTATE OF PHILIP SUGERMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sugerman v. Commissioner Docket No. 39415. … Reviewed by the Board. Judgment will be *2008 entered for the respondent.

Edwards v. Commissioner

39 B.T.A. 735 · United States Board of Tax Appeals · Apr 7, 1939

See Wessell v. United States, 49 Fed. (2d) 137; Commissioner v. Brier Hill Collieries, 50 Fed. (2d) 777. … Reviewed by the Board. Decision will he entered under Rule 50.

Parker v. Commissioner

30 B.T.A. 342 · United States Board of Tax Appeals · Apr 10, 1934

In Reinecke v. … Nichols v. Coolidge, supra; Reinecke v. Northern Trust Co., supra; Levy's Estate v. Commissioner, supra. Reviewed by the Board. Judgment will ~be entered u/nder Bule 50, Sec. 302.

Laster v. Commissioner

43 B.T.A. 159 · United States Board of Tax Appeals · Dec 27, 1940

United States Board of Tax Appeals 43 B.T.A. 159 ; 1940 BTA LEXIS 838 ; December 27, 1940 , Promulgated *838 1. … Issue V. E. C. Laster, Inc., and H. C. Miller each owned a one-half interest in a lease executed by J. T. Brown and his wife on 32 acres of land in Rusk County, Texas.

Accessories Mfg. Co. v. Commissioner

12 B.T.A. 467 · United States Board of Tax Appeals · Jun 7, 1928

This computation of time is in accordance with the Board’s decision in United Telephone Co., 1 B. T. A. 450. … A. 26; and Belmont Smokeless Goal Go. v. Board of Tax Appeals, decided by the Supreme Court of the District of Columbia, December 22, 1925. In Alfred G. Ruby, 2 B. T.

Produce Exchange Stock Clearing Asso. v. Commissioner

27 B.T.A. 1214 · United States Board of Tax Appeals · Apr 26, 1933

Manifestly the petitioner is not a chamber of commerce, real estate board, or board of trade, as those terms are ordinarily understood. … A. 362; affd., Northwestern Jobbers' Credit Bureau v. Commissioner, 37 Fed. (2d) 880; A —1 Cleaners & Dyers Co., 14 B. T. A. 1314; Growers Cold Storage Co., 17 B. T. A. 1279; Adjustment Bureau of St.