Case law

Consolidated Cos. v. Commissioner

15 B.T.A. 645 · United States Board of Tax Appeals · Feb 28, 1929

In Oklahoma Natural Gas Co. v. Oklahoma, 273 U. S. 257 , Mr. … showing jurisdiction-in the Board.”

Laster v. Commissioner

43 B.T.A. 159 · United States Board of Tax Appeals · Dec 27, 1940

United States Board of Tax Appeals 43 B.T.A. 159 ; 1940 BTA LEXIS 838 ; December 27, 1940 , Promulgated *838 1. … Issue V. E. C. Laster, Inc., and H. C. Miller each owned a one-half interest in a lease executed by J. T. Brown and his wife on 32 acres of land in Rusk County, Texas.

Accessories Mfg. Co. v. Commissioner

12 B.T.A. 467 · United States Board of Tax Appeals · Jun 7, 1928

This computation of time is in accordance with the Board’s decision in United Telephone Co., 1 B. T. A. 450. … A. 26; and Belmont Smokeless Goal Go. v. Board of Tax Appeals, decided by the Supreme Court of the District of Columbia, December 22, 1925. In Alfred G. Ruby, 2 B. T.

Produce Exchange Stock Clearing Asso. v. Commissioner

27 B.T.A. 1214 · United States Board of Tax Appeals · Apr 26, 1933

Manifestly the petitioner is not a chamber of commerce, real estate board, or board of trade, as those terms are ordinarily understood. … A. 362; affd., Northwestern Jobbers' Credit Bureau v. Commissioner, 37 Fed. (2d) 880; A —1 Cleaners & Dyers Co., 14 B. T. A. 1314; Growers Cold Storage Co., 17 B. T. A. 1279; Adjustment Bureau of St.

David Berg Industrial Alcohol Co. v. Commissioner

13 B.T.A. 1349 · United States Board of Tax Appeals · Nov 1, 1928

DAVID BERG INDUSTRIAL ALCOHOL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. David Berg Industrial Alcohol Co. v. Commissioner Docket No. 13102. … Brown, Esq., for the respondent. MARQUETTE *1349 This proceeding is for the redetermination of a deficiency in income and profits taxes asserted by the respondent for the year 1921 in the amount of $58,727.15.

Pitts v. Commissioner

26 B.T.A. 312 · United States Board of Tax Appeals · Jun 8, 1932

But this property is not the subject of the litigation before the Board and is not within our exclusive control. Cf. Foster Federal Practice, Sixth Edition, vol. 2, § 258g. Billings v. Aspen M. & S. Co., 51 Fed. 338 . … Reviewed by the Board.

Powers v. Commissioner

20 B.T.A. 753 · United States Board of Tax Appeals · Sep 10, 1930

The Supreme Court has characterized the right of appeal to the Board a “ valuable right.” Russell v. United States, 278 U. S. 181 . … Co. v. United States, 254 U. S. 141 .

Cruickshank v. Commissioner

13 B.T.A. 508 · United States Board of Tax Appeals · Sep 24, 1928

Brown, Esq., for the respondent. MILLIKEN *509 These proceedings were by motion made and granted consolidated for hearing and final decision and involve deficiencies in income tax. In the appeal of Florence V. … Such also has been the consistent holdings of the Board. See Samuel V. Woods, 5 B.T.A. 413 ; Fred W. Warner, 5 B.T.A. 963 ; Guy C. Earl, 10 B.T.A. 723 ; and H. A. Belcher, 11 B.T.A. 1294 . Cf. C. R.

O'Connor v. Commissioner

35 B.T.A. 402 · United States Board of Tax Appeals · Feb 5, 1937

This depends upon whether the petitioner was an officer or employee of the board of education or was merely an independent contractor. Metcalf & Eddy v. Mitchell, 269 U. S. 514 . … The instant proceeding is clearly distinguishable from such cases as Lucas v. Reed, 281 U. S. 699 , reversing Reed v. Commissioner, 34 Fed. (2d) 263; Lucas v. Howard, 280 U. S. 526 , reversing Howard v.

Bankers Realty Syndicate v. Commissioner

20 B.T.A. 612 · United States Board of Tax Appeals · Aug 27, 1930

The above named petitioners hereby petition for a redetermination of the deficiency set forth by the Commissioner of Internal Revenue in his notice of deficiency, IT: AR: B-l V. M. … Since a partnership may be an association taxable as a corportion (Burk-Waggoner Oil Assn. v. Hopkins, 269 U. S. 110 ), it may be a taxpayer *616 and in such case may be a petitioner before this Board.

Portage Silica Co. v. Commissioner

29 B.T.A. 881 · United States Board of Tax Appeals · Jan 23, 1934

at 49 Fed. (2d) 985, affirmed the decision of the Board. … Cromwell v. County of Sac, 94 U.S. 351, 352-353 ; Southern Pacific R.R. Co. v. United States, 168 U.S. 1, 48 ; United States v. Moser, 266 U.S. 236, 241 .

American Gas & Elec. Co. v. Commissioner

33 B.T.A. 471 · United States Board of Tax Appeals · Nov 15, 1935

The Circuit Court of Appeals for the Fourth Circuit reversed the Board in the Western Maryland Railway Co. case, supra. Western Maryland Railway Co. v. Commissioner, 33 Fed. (2d) 695. … The Court of Appeals for the Second Circuit has recently reversed a decision of the Board on the discount question. New York Central Railroad Co. v. Commissioner, 79 Fed. (2d) 247.

Hughes v. Commissioner

10 B.T.A. 1159 · United States Board of Tax Appeals · Mar 5, 1928

An example of the change wrought in our jurisdiction is found in the case of De Sabichi v. Commissioner, 4 B. T. A. 445, where, after filing a petition for redetermination, the petitioner paid the tax. … , and review of the board’s decision by the Circuit Court of Appeals.

Botts v. Commissioner

42 B.T.A. 977 · United States Board of Tax Appeals · Oct 15, 1940

Freuler v. Helvering, 291 U. S. 35 ; Blair v. Commissioner, 300 U. S. 5 ; Sharp v. Commissioner, 303 U. S. 624 ; reversing per curiam, 91 Fed. (2d) 802; Susan B. Armstrong, 38 B. T. A. 658; Estate of Frederick R. … Botts and cite the cases of Young v. Young, 126 Cal. App. 306 ; 14 Pac. (2d) 580 ; Williams v.

Trustees for Ohio & Big Sandy Coal Co. v. Commissioner

9 B.T.A. 617 · United States Board of Tax Appeals · Dec 17, 1927

Griffin v. American Gold Mining Co., 136 Fed. 69, 73 , citing Ross v. Reed, 1 Wheat. 482, 484 , and Gonzales v. Ross, 120 U. S. 605, 622 . In Erhardt v. … Bank of the United States v. Dandridge, 12 Wheat. 64, 70 ; Rankin v. Hoyt, 4 How. 327 ; Butler v. Maples, 9 Wall. 766 ; Weyauwega v. Ayling, 99 U. S. 112 ; Gonzales v. Ross, 120 U. S. 605 ; Callaghan v. Myers, 128 U.

Syracuse Food Prods. Corp. v. Commissioner

21 B.T.A. 865 · United States Board of Tax Appeals · Dec 23, 1930

Johnson v. United States, 44 Fed. (2d) 244. … The witness Brown, called by the petitioner and admitted by the respondent to be a highly qualified patent attorney, testified that the Merrell-Merrell-Gere process patent could not be operated by other than the owner of

Carter v. Commissioner

36 B.T.A. 60 · United States Board of Tax Appeals · Jun 8, 1937

In Bull v. … McKittrick v.

Rhodes v. Commissioner

44 B.T.A. 1315 · United States Board of Tax Appeals · Aug 29, 1941

Hulburd v. Commissioner, 296 U. S. 300 . … The fact that he recited in his petition before the Board that he was no longer executor of Mr.

Satovsky v. Commissioner

1 B.T.A. 22 · United States Board of Tax Appeals · Oct 24, 1924

(Hales v. Owen, 2 Salk., 625; Rex v. Elkins, 4 Burrows, 2130; Thayer v. Felt, 4 Pick., 354 .) … See, also, Blaffer v. New Orleans Water Supply Co., 160 Fed., 389 ; Meyer v. Hot Springs Improvement Co., 169 Fed., 628 ; Seigelschiffer v. Penn Mutual Life Ins. Co., 248 Fed., 226 ; Maresca et al. v.

Griffiths v. Commissioner

28 B.T.A. 380 · United States Board of Tax Appeals · Jun 15, 1933

People, etc. v. … The Commissioner acted upon them in sending out the deficiency letter later. * * * In Board v.