Case law

Fuller v. Evatt

43 Ohio Law. Abs. 441 · United States Board of Tax Appeals · Jul 6, 1945

The Board refers to the following Ohio cases involving personal property taxes. … In the case of Chisholm v Shields, Treas., 67 Oh St 374, 66 N.

Tichenor v. Commissioner

39 B.T.A. 516 · United States Board of Tax Appeals · Mar 3, 1939

Tichenor, Sr., the Board may find the following deficiencies to be due for the year 1931: Charles O. Tichenor- $978.21 Ada L. Hesbacher- 1,066.78 Arthur H. … Emans v. Emans, supra.

Island Line Shipping Co. v. Commissioner

4 B.T.A. 1055 · United States Board of Tax Appeals · Sep 25, 1926

ISLAND LINE SHIPPING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Island Line Shipping Co. v. Commissioner Docket No. 3414. … United States Board of Tax Appeals 4 B.T.A. 1055 ; 1926 BTA LEXIS 2107 ; September 25, 1926 , Decided *2107 1. Value of certain property at March 1, 1913, determined from evidence. 2.

Helvetia Milk Condensing Co. v. Commissioner

5 B.T.A. 271 · United States Board of Tax Appeals · Oct 29, 1926

Suppose the petitioner had set up a reserve for such contingent liability: the decisions of the Board are uniformly to the effect that such reserves are not deductible, but that the deduction must be taken when the liability … Schuster & Co. v. Williams, 283 Fed. 115 . The statute recognized the accrual basis of making returns by providing for the deduction of expenses incurred but not paid.

Gould v. Commissioner

21 B.T.A. 824 · United States Board of Tax Appeals · Dec 19, 1930

EZRA GOULD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MERCHANTS BANK & TRUST CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gould v. Commissioner Docket Nos. 21727, 21728. … Cortez Oil Co., 20 B.T.A. 462 ; *828 Ambler v. Archer, 1 App.D.C. 94 ; Barron v. McKinnon, 196 Fed. 933 .

David Rodefer Oil Co. v. Commissioner

11 B.T.A. 782 · United States Board of Tax Appeals · Apr 23, 1928

In United States v. … The facts in this case are parallel to those considered by the Board in G. L. Ramsey, 11 B. T. A. 345. In accordance therewith the deficiency assessment is collectible.

MacManus v. Commissioner

44 B.T.A. 508 · United States Board of Tax Appeals · May 16, 1941

Without deciding, then, whether petitioner could otherwise succeed in the effort to apply in its favor such authorities as Helvering v. Clifford, supra, and sections 166 and 167, cf. Higgins v. Smith, 308 U. … Reviewed by the Board. Decision will be entered for the respondent. One of the father’s confidential advisers testified: * * I do know this : That Mr.

National Water Main Cleaning Co. v. Commissioner

16 B.T.A. 223 · United States Board of Tax Appeals · Apr 26, 1929

Loewer Realty Co. v. Anderson, 81 Fed. (2d) 288. … A. 1135; Blair Lumber Co. v. Ragley, 30 Fed. (2d) 683; Commissioner v. Pittsburgh Knife & Forage Co., 30 Fed. (2d) 522. The reduction of invested capital by the amount of taxes for prior years is correct.

Otto v. Commissioner

37 B.T.A. 479 · United States Board of Tax Appeals · Mar 17, 1938

OTTO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Otto v. Commissioner Docket No. 81874. … Reviewed by the Board. Judgment will be entered for the respondent.

Guarantee Constr. Co. v. Commissioner

2 B.T.A. 1145 · United States Board of Tax Appeals · Oct 30, 1925

Co. v. Commissioner Docket Nos. 1828, 1848. United States Board of Tax Appeals 2 B.T.A. 1145 ; 1925 BTA LEXIS 2162 ; October 30, 1925 , Decided Submitted April 28, 1925 . *2162 1. … At the hearing the taxpayer moved that the Board disapprove the deficiencies involved in the appeal because of the failure of the Commissioner to comply with a subpoena issued by the Board requiring him to produce certain

Farmers Feed Co. v. Commissioner

17 B.T.A. 507 · United States Board of Tax Appeals · Sep 26, 1929

The petitioner’s counsel, mindful of the decisions in Manhattan Brewing Co., supra, and Red Wing Malting Co. v. … Reviewed by the Board. Judgment will be entered under Rule 50.

Washington Whip Co. v. Commissioner

17 B.T.A. 1221 · United States Board of Tax Appeals · Nov 5, 1929

WASHINGTON WHIP CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Washington Whip Co. v. Commissioner Docket No. 25381. … United States Board of Tax Appeals 17 B.T.A. 1221 ; 1929 BTA LEXIS 2164 ; November 5, 1929 , Promulgated *2164 Walter Glasser, Esq., for the petitioner. L. A. Luce, Esq., for the respondent. ARUNDELL *1221 OPINION.

Two Ninety-Two Flatbush Ave. Corp. v. Commissioner

3 B.T.A. 830 · United States Board of Tax Appeals · Feb 17, 1926

Corp. v. Commissioner Docket No. 5189. … United States Board of Tax Appeals 3 B.T.A. 830 ; 1926 BTA LEXIS 2562 ; February 17, 1926 , Decided Submitted November 17, 1925 . *2562 A taxpayer making capital additions to leased premises, the life of which is greater

Denniston v. Commissioner

38 B.T.A. 1076 · United States Board of Tax Appeals · Nov 1, 1938

Judge Soper, discussing United States v. Wells in Tait v. … Reviewed by the Board.

Sokolow v. Commissioner

22 B.T.A. 349 · United States Board of Tax Appeals · Feb 25, 1931

IHMSEN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sokolow v. Commissioner Docket No. 29072. … United States Board of Tax Appeals 22 B.T.A. 349 ; 1931 BTA LEXIS 2132 ; February 25, 1931 , Promulgated *2132 1.

Marquette-Bailey Lumber Co. v. Commissioner

13 B.T.A. 922 · United States Board of Tax Appeals · Oct 11, 1928

MARQUETTE-BAILEY LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Marquette-Bailey Lumber Co. v. Commissioner Docket No. 12760. … United States Board of Tax Appeals 13 B.T.A. 922 ; 1928 BTA LEXIS 3140 ; October 11, 1928 , Promulgated *3140 George D. Wick, Esq., for the petitioner. J. B. Harlacher, Esq., for the respondent.

Semon Bache & Co. v. Commissioner

20 B.T.A. 275 · United States Board of Tax Appeals · Jul 21, 1930

SEMON BACHE & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Semon Bache & Co. v. Commissioner Docket No. 9744. … The opinion of the Board relating to the first hearing is reported in 15 B.T.A. 183 .

Nunn, Bush & Weldon Shoe Co. v. Commissioner

15 B.T.A. 918 · United States Board of Tax Appeals · Mar 18, 1929

NUNN, BUSH & WELDON SHOE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Nunn, Bush & Weldon Shoe Co. v. Commissioner Docket No. 7014. … United States Board of Tax Appeals 15 B.T.A. 918 ; 1929 BTA LEXIS 2765 ; March 18, 1929 , Promulgated *2765 In the determination of a value in use of amortizable facilities by a comparison of the maximum capacity of facilities

Eckstein v. Commissioner (A)

2 B.T.A. 19 · United States Board of Tax Appeals · Jun 10, 1925

ECKSTEIN ET AL. 1 Eckstein v. Commissioner (A) Docket Nos. 679, 904, 905, 989-994, 1171. … From the oral testimony, depositions, and exhibits introduced at the hearing the Board makes the following FINDINGS OF FACT.

Pompeian Mfg. Co. v. Commissioner

1 B.T.A. 825 · United States Board of Tax Appeals · Mar 18, 1925

Co. v. Commissioner Docket No. 573. … On motion duly made and seconded, the board ordered the net earnings of the company for the year 1907 to be disposed of as follows: to wit: That there first be paid to F. W.