Case law

Blumenthal v. Commissioner

21 B.T.A. 901 · United States Board of Tax Appeals · Dec 26, 1930

BLUMENTHAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Blumenthal v. Commissioner Docket No. 42374. … United States Board of Tax Appeals 21 B.T.A. 901 ; 1930 BTA LEXIS 1768 ; December 26, 1930 , Promulgated *1768 1.

Fisher v. Commissioner

45 B.T.A. 958 · United States Board of Tax Appeals · Dec 9, 1941

This issue is decided in favor of the respondent upon authority of Guggenheim v. Rasquin, 312 U. S. 254 . … Reviewed by the Board. Decision will Toe entered under Rule 50.

Central Market St. Co. v. Commissioner

25 B.T.A. 499 · United States Board of Tax Appeals · Feb 10, 1932

CENTRAL MARKET STREET COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Central Market St. Co. v. Commissioner Docket No. 24837. … In its appeal to the Board the petitioner captioned its petition "Central Market Street Company (and Subsidiaries), v.

Parish v. Commissioner

9 B.T.A. 1236 · United States Board of Tax Appeals · Jan 13, 1928

The accountant, who reconstructed the books, does not appear to have relied on any book entries made in said years, since the boobs which recorded items of this character were lost, but on the resolution of the board of directors … Eisner v. Macomber, 252 U. S. 189 ; 3 Am. Fed. Tax Hep. 3020, and Michaels v. McLaughlin, 20 Fed. (2d) 959; 6 Am. Fed. Tax Rep. 6892.

Ellis v. Commissioner

40 B.T.A. 735 · United States Board of Tax Appeals · Oct 18, 1939

ELLIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ellis v. Commissioner Docket No. 95133. … Reviewed by the Board. Decision will be entered for the respondent. *817

Doerschuck v. Commissioner

17 B.T.A. 1123 · United States Board of Tax Appeals · Oct 31, 1929

In Frew v. Bowers, 12 Fed. (2d) 625, the court said: But, further, what is meant by the phrase “take effect in possession or enjoyment at or after” the death of the trust creator? … A. 438, the Board said: From the agreed facts we consider the gift of $20,000 to the decedent’s daughter to have been full and complete on June 2, 1922.

H. S. Crocker Co. v. Commissioner

5 B.T.A. 537 · United States Board of Tax Appeals · Nov 16, 1926

Crocker Co. v. Commissioner Docket No. 4581. United States Board of Tax Appeals 5 B.T.A. 537 ; 1926 BTA LEXIS 2848 ; November 16, 1926 , Decided *2848 1. … The effect of consolidation, in the language of congressional committees quoted in other decisions of the Board relating to affiliations, is to treat that as an economic unit which really is an economic unit.

Fisher v. Commissioner

28 B.T.A. 1164 · United States Board of Tax Appeals · Aug 18, 1933

Co. v. Minn. … Reviewed by the Board. Judgment will be entered for the respondent.

Gillen v. Commissioner

2 B.T.A. 75 · United States Board of Tax Appeals · Jun 17, 1925

Gillen v. Commissioner Docket No. 1785. United States Board of Tax Appeals 2 B.T.A. 75 ; 1925 BTA LEXIS 2551 ; June 17, 1925 , Decided Submitted April 29, 1925 . *2551 J.

Illinois Agricultural Holding Co. v. Commissioner

46 B.T.A. 1 · United States Board of Tax Appeals · Jan 2, 1942

ILLINOIS AGRICULTURAL HOLDING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Illinois Agricultural Holding Co. v. Commissioner Docket No. 104247. … Respondent affirmatively alleges also, in the alternative, that, if the claimed deductions are allowed by the Board, then the amount thereof must be excluded from the dividends paid credit.

Virginia Iron, Coal & Coke Co. v. Commissioner

29 B.T.A. 1087 · United States Board of Tax Appeals · Feb 13, 1934

VIRGINIA IRON, COAL AND COKE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Virginia Iron, Coal & Coke Co. v. Commissioner Docket No. 51576. … The same conclusion was reached by the Board in , in which the bonds in question were issued in 1898. Judgment will be entered under Rule 50.

Skinner v. Commissioner

47 B.T.A. 624 · United States Board of Tax Appeals · Aug 21, 1942

SKINNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Skinner v. Commissioner Docket No. 106733. … United States Board of Tax Appeals 47 B.T.A. 624 ; 1942 BTA LEXIS 669 ; August 21, 1942 , Promulgated *669 In 1937 petitioner sold his tire retreading and repairing plant to his brother at less than its depreciated net value

Heyn v. Commissioner

4 B.T.A. 1256 · United States Board of Tax Appeals · Sep 30, 1926

HEYN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Heyn v. Commissioner Docket No. 3788. … United States Board of Tax Appeals 4 B.T.A. 1256 ; 1926 BTA LEXIS 2025 ; September 30, 1926 , Decided *2025 Otto P. Heyn pro se. A. H. Murray, Esq., for the respondent.

Bell v. Commissioner

46 B.T.A. 484 · United States Board of Tax Appeals · Feb 27, 1942

Irwin v. Gavit, 268 U. S. 161 . … Hale v. Helvering (App. D. C.), 85 Fed. (2d) 819. Reviewed by the Board. Decision toill he entered wider Bule 50. SEC. 24. ITEMS NOT deductible.

Hencken v. Commissioner

2 B.T.A. 167 · United States Board of Tax Appeals · Jun 25, 1925

Hencken v. Commissioner Docket No. 2465. United States Board of Tax Appeals 2 B.T.A. 167 ; 1925 BTA LEXIS 2518 ; June 25, 1925 , Decided Submitted May 28, 1925 . *2518 M. N. Fisher, Esq., for the Commissioner.

George v. Commissioner

6 B.T.A. 124 · United States Board of Tax Appeals · Feb 10, 1927

MIKE GEORGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. George v. Commissioner Docket No. 5774. … United States Board of Tax Appeals 6 B.T.A. 124 ; 1927 BTA LEXIS 3595 ; February 10, 1927 , Promulgated *3595 Mike George pro se. A. R. Marrs, Esq., for the respondent.

Gauley Mountain Coal Co. v. Commissioner

3 B.T.A. 655 · United States Board of Tax Appeals · Feb 9, 1926

Gauley Mountain Coal Co. v. Commissioner Docket No. 1463. … United States Board of Tax Appeals 3 B.T.A. 655 ; 1926 BTA LEXIS 2609 ; February 9, 1926 , Decided Submitted October 9, 1925 . *2609 Where the taxpayer agreed to sell coal to a railway company at 25 cents per ton less than

Braly-Ferguson Gin Co. v. Commissioner

5 B.T.A. 1290 · United States Board of Tax Appeals · Jan 31, 1927

BRALY-FERGUSON GIN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Braly-Ferguson Gin Co. v. Commissioner Docket No. 5399. … United States Board of Tax Appeals 5 B.T.A. 1290 ; 1927 BTA LEXIS 3631 ; January 31, 1927 , Promulgated *3631 A. S. Walker, Esq., for the petitioner. S. S. Faulkner, Esq., for the respondent.

Aaron Furniture Co. v. Commissioner

2 B.T.A. 486 · United States Board of Tax Appeals · Sep 8, 1925

Aaron Furniture Co. v. Commissioner Docket No. 3798. … Argument, unsupported by facts, can not sustain the burden of proof which is placed upon the taxpayer in coming before this Board. ARUNDELL not participating.

Wallace v. Commissioner

20 B.T.A. 862 · United States Board of Tax Appeals · Sep 16, 1930

MATTIE BELLE WALLACE, ADMINISTRATRIX, ESTATE OF ROBERT WALLACE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wallace v. Commissioner Docket No. 30120. … United States Board of Tax Appeals 20 B.T.A. 862 ; 1930 BTA LEXIS 2024 ; September 16, 1930 , Promulgated *2024 Alan C. Van Fleet, Esq., for the petitioner. Frank T. Horner, Esq., for the respondent.