Case law

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.

Arguimbau v. Commissioner

31 B.T.A. 604 · United States Board of Tax Appeals · Nov 14, 1934

ARGUIMBAU, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Arguimbau v. Commissioner Docket No. 73614. … Reviewed by the Board. Judgment will be entered under Rule 50. GOODRICH concurs in the result. BLACK, SEAWELL, MATTHEWS, and ADAMS dissent.

Levy v. Commissioner

46 B.T.A. 1145 · United States Board of Tax Appeals · May 13, 1942

Disney: Upon the authority of Spreckels v. Helvering, 315 U. … Reviewed by the Board. Decision will be entered wnder Rule 50.

Starr v. Commissioner

1 B.T.A. 681 · United States Board of Tax Appeals · Feb 28, 1925

Starr v. Commissioner Docket No. 101. … A hearing was *682 held and the case submitted on the pleadings and the evidence, from which the Board makes the following FINDINGS OF FACT. In the month of August, 1916, Theodore B.

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.

Kanawha Drug Co. v. Commissioner

7 B.T.A. 683 · United States Board of Tax Appeals · Jul 21, 1927

KANAWHA DRUG CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kanawha Drug Co. v. Commissioner Docket No. 7948. … United States Board of Tax Appeals 7 B.T.A. 683 ; 1927 BTA LEXIS 3123 ; July 21, 1927 , Promulgated *3123 David E. Howard, Esq., for the petitioner. Philip M. Clark, Esq., for the respondent.

Coen v. Commissioner

18 B.T.A. 1274 · United States Board of Tax Appeals · Feb 20, 1930

Decisions of the courts and of the Board in which it was merely held that the individual taxpayer was engaged in business or was in fact, in his own behalf, and not merely by reason of his investment in a corporation or association … Such are Bryce v. Keith, 257 Fed. 133 ; Mente v. Eisner, 266 Fed. 161 ; Oscar K. Eysen bach, 10 B. T. A. 716; cited by petitioner.

Buchanan v. Commissioner

20 B.T.A. 210 · United States Board of Tax Appeals · Jul 8, 1930

BUCHANAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Buchanan v. Commissioner Docket No. 17375. … United States Board of Tax Appeals 20 B.T.A. 210 ; 1930 BTA LEXIS 2182 ; July 8, 1930 , Promulgated *2182 1.

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.

Lain v. Commissioner

3 B.T.A. 1157 · United States Board of Tax Appeals · Apr 3, 1926

Lain v. Commissioner Docket No. 5968. United States Board of Tax Appeals 3 B.T.A. 1157 ; 1926 BTA LEXIS 2458 ; April 3, 1926 , Decided Submitted January 13, 1926 . *2458 W.

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

Sanborn v. Commissioner

33 B.T.A. 1120 · United States Board of Tax Appeals · Feb 14, 1936

Helvering v. Pardee, 290 U. S. 365 . Cf. Irwin v. Gavit, 268 U. S. 161 . The instant case, in our opinion, falls within the rule laid down in Burnet v. Whitehouse and Helvering v. Pardee, supra. … Reviewed by the Board. Decision will he entered, for the respondent. Sec. 162.

Hoover v. Commissioner

42 B.T.A. 289 · United States Board of Tax Appeals · Jun 28, 1940

HOOVER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hoover v. Commissioner Docket No. 90974. United States Board of Tax Appeals 42 B.T.A. 289 ; 1940 BTA LEXIS 1022 ; June 28, 1940 , Promulgated *1022 1. … While the motion was pending and after argument thereon this Board issued an order setting down the motion for further argument on March 27, 1940, in view of the decisions in the cases of Helvering v.

Gladding v. Commissioner

27 B.T.A. 385 · United States Board of Tax Appeals · Dec 20, 1932

GLADDING, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gladding v. Commissioner Docket No. 31435. … Reviewed by the Board. Judgment will be entered for the petitioner.

Mallery v. Commissioner

40 B.T.A. 778 · United States Board of Tax Appeals · Oct 19, 1939

MALLERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mallery v. Commissioner Docket No. 91535. … Peter V. D. Voorhees, Esq., Tracy S. Voorhees, Esq., and Howard H. Yocum, Esq., for the petitioner. Paul E. Waring, Esq., for the respondent.

Rosenstock v. Commissioner

41 B.T.A. 635 · United States Board of Tax Appeals · Mar 21, 1940

ROSENSTOCK, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rosenstock v. Commissioner Docket No. 91686. … United States Board of Tax Appeals 41 B.T.A. 635 ; 1940 BTA LEXIS 1159 ; March 21, 1940 , Promulgated *1159 1.

Ayer v. Commissioner

37 B.T.A. 767 · United States Board of Tax Appeals · Apr 26, 1938

Not only that, but section 111, by its terms, is restricted in its application to sales or other dispositions, neither of which occurred here. *782 Therefore, there is no sound reason for this Board to disregard the explicit … Koshland v. Helvering, 298 U. S. 441 ; Helvering v. St. Louis Southwestern Railway Co., 84 Fed. (2d) 857; Helvering v. Owens, 95 Fed. (2d) 318.

Standard Silk Dyeing Co. v. Commissioner

9 B.T.A. 648 · United States Board of Tax Appeals · Dec 19, 1927

STANDARD SILK DYEING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Standard Silk Dyeing Co. v. Commissioner Docket No. 11694. … United States Board of Tax Appeals 9 B.T.A. 648 ; 1927 BTA LEXIS 2532 ; December 19, 1927 , Promulgated *2532 Salaries held to be reasonable and deductible as a business expense. Paul F. Myers, Esq., for the petitioner.