Case law

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.

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.

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.

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

May v. Commissioner

20 B.T.A. 1211 · United States Board of Tax Appeals · Oct 9, 1930

TOM MAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. May v. Commissioner Docket No. 22528. … The petitioner cites a number of cases decided by this Board as sustaining his contention. We do not deem it necessary, however, to discuss in detail all the cases relied on by the petitioner.

W. H. Hartman Co. v. Commissioner

20 B.T.A. 302 · United States Board of Tax Appeals · Jul 22, 1930

HARTMAN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. H. Hartman Co. v. Commissioner Docket No. 40208. … The Board allowed the deduction thereof, having found they were related to the petitioner's business. Those opinions are not authority, therefore, for the respondent's determination in this proceeding.

Durabilt Steel Locker Co. v. Commissioner

5 B.T.A. 239 · United States Board of Tax Appeals · Oct 27, 1926

DURABILT STEEL LOCKER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Durabilt Steel Locker Co. v. Commissioner Docket No. 3121. … United States Board of Tax Appeals 5 B.T.A. 239 ; 1926 BTA LEXIS 2927 ; October 27, 1926 , Decided *2927 J. W. Fisher, Esq., for the respondent.

Donner v. Commissioner

16 B.T.A. 761 · United States Board of Tax Appeals · May 28, 1929

ERNEST DONNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Donner v. Commissioner Docket No 22523. … United States Board of Tax Appeals 16 B.T.A. 761 ; 1929 BTA LEXIS 2526 ; May 28, 1929 , Promulgated *2526 Phillip C. Donner, 16 B.T.A. 758 , followed. Frederick L. Pearce, Esq., and Edward R.

Fawkes v. Commissioner

25 B.T.A. 366 · United States Board of Tax Appeals · Jan 26, 1932

FAWKES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fawkes v. Commissioner Docket No. 21992. … United States Board of Tax Appeals 25 B.T.A. 366 ; 1932 BTA LEXIS 1532 ; January 26, 1932 , Promulgated *1532 Losses claimed as deductions from income in the years 1922 and 1923 disallowed. Clarence T.

Pelican Bay Lumber Co. v. Commissioner

9 B.T.A. 1024 · United States Board of Tax Appeals · Jan 3, 1928

PELICAN BAY LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pelican Bay Lumber Co. v. Commissioner Docket No. 6354. … The petitioner has cited several decisions of this Board in support of its petition but we do not consider that they are *4313 in point here and we deem it unnecessary to discuss them.

O'Toole v. Commissioner

12 B.T.A. 769 · United States Board of Tax Appeals · Jun 22, 1928

O'TOOLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. O'Toole v. Commissioner Docket No. 19402. … Reviewed by the Board. Judgment *3465 will be entered under Rule 50.

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.

Hedden v. Commissioner

37 B.T.A. 1082 · United States Board of Tax Appeals · Jun 21, 1938

Held, entire gain to H is recognized, following Groman v. Commissioner, 302 U.S. 82 ; Helvering v. Bashford, 302 U.S. 454 ; A. W. Mellon, 36 B.T.A. 977 . Schuh Trading Co. v. … The Board hereby finds that the facts are as stipulated.

Marks v. Commissioner

7 B.T.A. 895 · United States Board of Tax Appeals · Jul 30, 1927

BENJAMIN MARKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ISAAC MARKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Marks v. Commissioner Docket Nos. 10806, and 10875. … United States Board of Tax Appeals 7 B.T.A. 895 ; 1927 BTA LEXIS 3086 ; July 30, 1927 , Promulgated *3086 Bonuses were credited upon the books of a corporation to its principal stockholders, the petitioners, but were not