Case law

McKee v. Commissioner

11 B.T.A. 1381 · United States Board of Tax Appeals · May 15, 1928

The situation here is parallel to that before the court in United States v. Mitchell, 271 U. S. 9 , in which the court stated: * * * The return shows that it was made on the basis of income actually received in 1919. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

Merrill Trust Co. v. Commissioner

21 B.T.A. 1395 · United States Board of Tax Appeals · Jan 28, 1931

AND MAINE REAL ESTATE TITLE CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Merrill Trust Co. v. Commissioner Docket No. 30151. … Reviewed by the Board. Judgment will be entered under Rule 50. SMITH dissents on the second and third points.

Emerit E. Baker, Inc. v. Commissioner

40 B.T.A. 555 · United States Board of Tax Appeals · Sep 13, 1939

and public lectures upon useful subjects; to contribute to the Community Chest fund of Kewanee, Illinois; and to support and render financial aid to any institution, corporation or movement which, in the judgment of the Board … In Lederer v. Stockton, 260 U.

Shurtleff Ice Cream Co. v. Commissioner

1 B.T.A. 1168 · United States Board of Tax Appeals · May 21, 1925

Shurtleff Ice Cream Co. v. Commissioner Docket No. 423. United States Board of Tax Appeals 1 B.T.A. 1168 ; 1925 BTA LEXIS 2625 ; May 21, 1925 , decided Submitted May 7, 1925 . *2625 H. D.

Holt v. Commissioner

14 B.T.A. 564 · United States Board of Tax Appeals · Dec 5, 1928

In support of his contention the respondent relies upon Sizer v. United States, decided April T6, 1928, by the Court of Claims. … Reviewed by the Board. Judgment will be entered u/nder Rule 50. Smith, Phillips, Milliken, and MuRdock concur in the result.

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.

W. H. Tompkins Co. v. Commissioner

47 B.T.A. 292 · United States Board of Tax Appeals · Jul 10, 1942

Old Colony Railroad Co. v. Commissioner, 284 U. S. 552 . … Co. v. Commissioner , 52 F. (2d) 372; certiorari denied, post, p. 676. Compare Chicagor R. I. & P. Ry. Co. v. Commissioner , 13 B. T. A. 988, 1027; Fall River Electric Light Co. v. Commissioner , 23 B. T. A. 168.

Stern v. Commissioner

46 B.T.A. 416 · United States Board of Tax Appeals · Feb 24, 1942

Stern v. Commissioner Docket Nos. 105438, 105439, 105440. United States Board of Tax Appeals 46 B.T.A. 416 ; 1942 BTA LEXIS 874 ; February 24, 1942 , Promulgated *874 1. … Welch v. Henry, supra ; United States v. Hudson, 299 U.S. 498 ; Milliken v. United States, 283 U.S. 15 .

Edgar v. Commissioner

10 B.T.A. 110 · United States Board of Tax Appeals · Jan 23, 1928

EDGAR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Edgar v. Commissioner Docket No. 9354. … United States Board of Tax Appeals 10 B.T.A. 110 ; 1928 BTA LEXIS 4185 ; January 23, 1928 , Promulgated *4185 RESTORATION OF DEPRECIABLE ASSETS TO CAPITAL ACCOUNT. - Petitioner was a member of a copartnership which had prior

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.

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.

Barnhart-Morrow Consol. v. Commissioner

47 B.T.A. 590 · United States Board of Tax Appeals · Aug 20, 1942

Elliott v. Garvin, 166 Fed. 278 Brownfield v. Holland, 63 Wash. 86 ; 114 Pac. 890 . His estate was insolvent when the debt came into existence. … Under North American Oil Consolidated v. Burnet, 286 U.

Monarch Elec. & Wire Co. v. Commissioner

12 B.T.A. 158 · United States Board of Tax Appeals · May 28, 1928

MONARCH ELECTRIC & WIRE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Monarch Elec. & Wire Co. v. Commissioner Docket No. 13405. … Reviewed by the Board. Judgment will be entered under Rule 50.

Norfolk S. R. Co. v. Commissioner

25 B.T.A. 925 · United States Board of Tax Appeals · Mar 21, 1932

NORFOLK SOUTHERN RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Norfolk S. R. Co. v. Commissioner Docket No. 40024. … United States Board of Tax Appeals 25 B.T.A. 925 ; 1932 BTA LEXIS 1451 ; March 21, 1932 , Promulgated *1451 The taxpayer realized income upon the purchase of its bonds at a price less than the amount received upon the issuance

Rogers v. Commissioner

7 B.T.A. 450 · United States Board of Tax Appeals · Jun 21, 1927

WEB ROGERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rogers v. Commissioner Docket No. 5595. … United States Board of Tax Appeals 7 B.T.A. 450 ; 1927 BTA LEXIS 3174 ; June 21, 1927 , Promulgated *3174 A joint return of husband and wife having been filed for the calendar year 1922, separate returns may not be subsequently

Mullins v. Commissioner

14 B.T.A. 426 · United States Board of Tax Appeals · Nov 24, 1928

United States v. Isham, 17 Wall. 496 . *434 Speaking generally, in determining what was actually done in any case, this Board- will regard substance rather than form. … See also Trust Company of Georgia v. Rose, 25 Fed. (2d) 997; aff'd., 28 Fed. (2d) 767.

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

McClure Pine Co. v. Commissioner

20 B.T.A. 560 · United States Board of Tax Appeals · Aug 13, 1930

MCCLURE PINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McClure Pine Co. v. Commissioner Docket Nos. 37009, 41314. … Hemphill to build a fully equipped sawmill with planers, dry kiln, etc., capable of manufacturing a million board feet of lumber a month.