Case law

Fifth Ave. Bank v. Commissioner

32 B.T.A. 208 · United States Board of Tax Appeals · Mar 7, 1935

SHEPHERD, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fifth Ave. Bank v. Commissioner Docket No. 69166. … Vanderbilt, the settlor, was alive November 6, 1931, and was still alive at the hearing of this matter before a division of the Board.

Lennox v. Commissioner

5 B.T.A. 279 · United States Board of Tax Appeals · Oct 30, 1926

LENNOX, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lennox v. Commissioner Docket No. 1737. United States Board of Tax Appeals 5 B.T.A. 279 ; 1926 BTA LEXIS 2876 ; October 30, 1926 , Decided *2876 C.

Boyle Ice Co. v. Commissioner

33 B.T.A. 420 · United States Board of Tax Appeals · Nov 8, 1935

BOYLE ICE COMPANY OF DELAWARE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Boyle Ice Co. v. Commissioner Docket Nos. 51777, 62092, 69294, 73851. … United States Board of Tax Appeals 33 B.T.A. 420 ; 1935 BTA LEXIS 756 ; November 8, 1935 , Promulgated *756 Where a contract is acquired solely in exchange for all of its stock, the basis of such contract in the hands of

Joplin Nat'l Bank v. Commissioner

1 B.T.A. 586 · United States Board of Tax Appeals · Feb 10, 1925

Joplin Nat'l Bank v. Commissioner Docket No. 888. United States Board of Tax Appeals 1 B.T.A. 586 ; 1925 BTA LEXIS 2882 ; February 10, 1925 , decided Submitted January 28, 1925 . *2882 Mr. A. H.

Morrow-Hutton Co. v. Commissioner

10 B.T.A. 246 · United States Board of Tax Appeals · Jan 26, 1928

MORROW-HUTTON CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Morrow-Hutton Co. v. Commissioner Docket No. 21404. … United States Board of Tax Appeals 10 B.T.A. 246 ; 1928 BTA LEXIS 4156 ; January 26, 1928 , Promulgated *4156 Eustace LeMaster, C.P.A., for the petitioner. J. E. Marshall, Esq., for the respondent.

Berolzheimer v. Commissioner

40 B.T.A. 645 · United States Board of Tax Appeals · Oct 6, 1939

S. 1 ; Helvering v. Schweitzer, 296 U. S. 551 ; Helvering v. Blu menthal, 296 U. S. 552 ; Commissioner v. Grosvenor, 85 Fed. (2d) 2; and Hill v. Commissioner, 88 Fed. (2d) 941. … Keviewed by the Board. Decisions will be entered under Rule 50.

Block v. Commissioner

41 B.T.A. 830 · United States Board of Tax Appeals · Apr 12, 1940

The petitioner cites Wyeth v. Crane, 342 Ill. 545 , and McKibben v. Pioneer Trust & Savings Bank, 365 Ill. 369 , for the proposition that *832 under the trust instrument Joseph L. Block, Leigh B. Block, Babette R. … The parties have stipulated the amount of the deficiency in the event the Board should reach the conclusion stated above. Decision will be entered in accordance with the stipulation.

Catlin v. Commissioner

25 B.T.A. 834 · United States Board of Tax Appeals · Mar 11, 1932

Court in Stoddard v. … Decision will be entered v/nder Rule 50.

Brickell v. Commissioner

17 B.T.A. 711 · United States Board of Tax Appeals · Sep 30, 1929

MAUDE ENELLA BRICKELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Brickell v. Commissioner Docket No. 14321. … Reviewed by the Board. Judgment will be entered under Rule 50.

GREENEBAUM v. COMMISSIONER

27 B.T.A. 889 · United States Board of Tax Appeals · Mar 7, 1933

Carroll v. Ballance, 26 Ill. 9 ; Bond v. Moore, 236 Ill. 576 ; 86 N. E. 386, 391 ; Hill v. Hill, 264 Ill. 219 ; 106 N. E. 262 , 265. … Reviewed by the Board. Judgment will be entered for the responderá.

Scher v. Commissioner

2 B.T.A. 991 · United States Board of Tax Appeals · Oct 26, 1925

Scher v. Commissioner Docket No. 3492. United States Board of Tax Appeals 2 B.T.A. 991 ; 1925 BTA LEXIS 2200 ; October 26, 1925 , Decided Submitted June 24, 1925 . *2200 Harry Scher pro se. Arthur H.

Webb v. Commissioner

20 B.T.A. 274 · United States Board of Tax Appeals · Jul 21, 1930

WEBB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Webb v. Commissioner Docket No. 41613. … United States Board of Tax Appeals 20 B.T.A. 274 ; 1930 BTA LEXIS 2163 ; July 21, 1930 , Promulgated *2163 Respondent's action in exhausting commission paid for securing a 99-year lease ratably over the life of the lease

Sweeten v. Commissioner

3 B.T.A. 37 · United States Board of Tax Appeals · Nov 14, 1925

Sweeten v. Commissioner Docket No. 4331. United States Board of Tax Appeals 3 B.T.A. 37 ; 1925 BTA LEXIS 2055 ; November 14, 1925 , Decided Submitted October 6, 1925 . *2055 P. J. Daly, C.P.A., for the taxpayer. F. O.

Bradstreet Co. of Maine v. Commissioner

23 B.T.A. 1093 · United States Board of Tax Appeals · Jul 13, 1931

See United States v. Anderson, 269 U. S. 422 ; Aluminum Castings Co. v. Routzahn, 282 TJ. S. 92; and Burnet v. Sanford & Brooks Co., 282 U. S. 359 . … V. Greene Co., 5 B. T. A. 442; United States v. Boston Providence Railroad Corporation, 37 Fed. (2d) 670; Thomas Cronin Co. v. Lewellyn, 9 Fed. (2d) 974. Cf. Uvalde Co., 1 B. T. A. 932; Douglas Properties, Inc., 21 B.

George Wiedemann Brewing Co. v. Commissioner

9 B.T.A. 792 · United States Board of Tax Appeals · Dec 22, 1927

In the first issue, the petitioners claimed the right to a deduction from income for obsolescence of intangibles, but, making brief reference to Red Wing Malting Co. v. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, wider Rule 50.

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.

Carso Paper Co. v. Commissioner

3 B.T.A. 28 · United States Board of Tax Appeals · Nov 12, 1925

Carso Paper Co. v. Commissioner Docket No. 4930. United States Board of Tax Appeals 3 B.T.A. 28 ; 1925 BTA LEXIS 2072 ; November 12, 1925 , Decided Submitted October 13, 1925 . *2072 William M.

Kurtz v. Commissioner

8 B.T.A. 679 · United States Board of Tax Appeals · Oct 10, 1927

MAX KURTZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROBERT KURTZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kurtz v. Commissioner Docket Nos. 11411, 11412, 15959, 15960. … United States Board of Tax Appeals 8 B.T.A. 679 ; 1927 BTA LEXIS 2807 ; October 10, 1927 , Promulgated *2807 1.

Warren v. Commissioner

45 B.T.A. 379 · United States Board of Tax Appeals · Oct 17, 1941

In Helvering v. Elias (C. C. … Reviewed by the Board. Decision will be entered under Rule 50. Kern concurs only in the result. Aeundell dissents.

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.