Case law

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.

Business Real Estate Trust v. Commissioner

25 B.T.A. 191 · United States Board of Tax Appeals · Jan 15, 1932

Other cases where a somewhat similar problem was treated by the Board are Charles B. Bretzfelder et al., Executors, 21 B. T. A. 789, and Rome Trust Co., 21 B. T. A. 1255. See also Douglas Properties, 21 B. T. A. 347. … A view similar to that expressed in article 142 will be found in Liberty Baking Co. v. Heiner, 34 Fed. (2d) 513, and 37 Fed. (2d) 703; and Parma Co., 18 B. T. A. 429. The respondent, in reliance on H. B.

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.

Albiani v. Commissioner

1 B.T.A. 565 · United States Board of Tax Appeals · Feb 10, 1925

Albiani v. Commissioner Docket No. 662. … United States Board of Tax Appeals 1 B.T.A. 565 ; 1925 BTA LEXIS 2875 ; February 10, 1925 , decided Submitted January 26, 1925 . *2875 No evidence having been introduced in support of the taxpayer's position, the determination

G. F. Heublein, Inc. v. Commissioner

13 B.T.A. 911 · United States Board of Tax Appeals · Oct 10, 1928

HEUBLEIN, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. G. F. Heublein, Inc. v. Commissioner Docket No. 13125. … United States Board of Tax Appeals 13 B.T.A. 911 ; 1928 BTA LEXIS 3160 ; October 10, 1928 , Promulgated *3160 The value of real estate as of March 1, 1913, determined. Benedict M. Holden, Esq., and T. J.

Madison Rys. v. Commissioner

36 B.T.A. 1106 · United States Board of Tax Appeals · Dec 8, 1937

The respondent submits that in United States v. Kirby Lumber Co., 284 U. … Bowers v. Kerbaugh-Empire Co., 271 U. S. 170 ; Meyer Jewelry Co., 3 B. T. A. 1319; Burnet v. John F. Campbell Co., 50 Fed. (2d) 487; Dallas Transfer & Terminal Warehouse Co. v.

Newport Co. v. Commissioner

22 B.T.A. 833 · United States Board of Tax Appeals · Mar 19, 1931

THE NEWPORT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Newport Co. v. Commissioner Docket No. 28200. … See Oklahoma Natural Gas Co. v. Oklahoma, 273 U.S. 257 .

Berkowitz Envelope Co. v. Commissioner

21 B.T.A. 685 · United States Board of Tax Appeals · Dec 15, 1930

BERKOWITZ ENVELOPE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Berkowitz Envelope Co. v. Commissioner Docket No. 25356. … The officers of the new company were V. W. Pratt, Walter J. Berkowitz, and E. B. Berkowitz, president, vice president and treasurer, respectively.

Jones Hollow Ware Co. v. Commissioner

12 B.T.A. 48 · United States Board of Tax Appeals · May 22, 1928

JONES HOLLOW WARE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Jones Hollow Ware Co. v. Commissioner Docket No. 14751. … United States Board of Tax Appeals 12 B.T.A. 48 ; 1928 BTA LEXIS 3613 ; May 22, 1928 , Promulgated *3613 Theodore B. Benson, Esq., for the petitioner. John F. Greaney, Esq., for the respondent.

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.

Garrison Co. v. Commissioner

17 B.T.A. 460 · United States Board of Tax Appeals · Sep 25, 1929

In Bank of Commerce v. Goolsby, 129 Ark. 416 ; 196 S. … Review by the Board. Judgment will be entered under Bule 50.

Butts v. Commissioner

1 B.T.A. 415 · United States Board of Tax Appeals · Jan 28, 1925

Butts v. Commissioner Docket No. 295. United States Board of Tax Appeals 1 B.T.A. 415 ; 1925 BTA LEXIS 2938 ; January 28, 1925 , decided Submitted January 8, 1925 . *2938 Clarence L. Newton, Esq., for the taxpayer. J.

Bradford Co. v. Commissioner

14 B.T.A. 339 · United States Board of Tax Appeals · Nov 19, 1928

THE BRADFORD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bradford Co. v. Commissioner Docket No. 8384. … and the date of final decision by said Board.

Carpinter & Baker, Inc. v. Commissioner

9 B.T.A. 165 · United States Board of Tax Appeals · Nov 18, 1927

CARPINTER & BAKER, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Carpinter & Baker, Inc. v. Commissioner Docket No. 7295. … Reviewed by the Board. Judgment will be entered for the respondent.

Sass v. Commissioner

12 B.T.A. 156 · United States Board of Tax Appeals · May 28, 1928

Tax Assessor, 14 Hawaii, 601 , and Queenan v. Palmer, 117 Ill. 619 ; 7 N. E. 613 , as to the accepted meaning of the word loss. … Reviewed by the Board. The deficiencies are in the amounts of $2,785.82 and $983.80 for the calendar years 1919 and 1921, respectively, and judgment will he entered accordingly.

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.

Perfection Co. v. Commissioner

14 B.T.A. 1147 · United States Board of Tax Appeals · Jan 10, 1929

PERFECTION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Perfection Co. v. Commissioner Docket No. 10762. … United States Board of Tax Appeals 14 B.T.A. 1147 ; 1929 BTA LEXIS 2980 ; January 10, 1929 , Promulgated *2980 O. C. Jonsson, for the petitioner. J. E. Marshall, Esq., and C. L. Lavender, Esq., for the respondent.

Green v. Commissioner

8 B.T.A. 730 · United States Board of Tax Appeals · Oct 10, 1927

In Widdall v. Garsed, 17 Atlantic 418, it was said: The “ transfer of the business ” is an uncertain, equivocal expression, and may mean property, or it may mean good will. … We are of the opinion, however, that had good will existed at the time the petitioner acquired the Parkway it could not possibly have been transferred to the Grant under the circumstances of this case because as this Board

Logue Bros. & Co. v. Commissioner

9 B.T.A. 584 · United States Board of Tax Appeals · Dec 12, 1927

LOGUE BROTHERS & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Logue Bros. & Co. v. Commissioner Docket No. 9931. … United States Board of Tax Appeals 9 B.T.A. 584 ; 1927 BTA LEXIS 2561 ; December 12, 1927 , Promulgated *2561 The evidence fails to establish that petitioner is entitled to classification as a personal service corporation

Stafford v. Commissioner

14 B.T.A. 1199 · United States Board of Tax Appeals · Jan 11, 1929

In United States v. … Reviewed by the Board. Judgment will be entered for the petitioner.