Case law

Munson v. Commissioner

2 B.T.A. 174 · United States Board of Tax Appeals · Jun 26, 1925

Munson v. Commissioner Docket No. 2661. United States Board of Tax Appeals 2 B.T.A. 174 ; 1925 BTA LEXIS 2504 ; June 26, 1925 , Decided Submitted June 2, 1925 . *2504 William B. Gower, C.P.A., for the taxpayer. J.

Smith v. Commissioner

44 B.T.A. 104 · United States Board of Tax Appeals · Apr 8, 1941

HINCKLE SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Smith v. Commissioner Docket Nos. 93663, 102884. … du Pont, 308 U.S. 488 ; Higgins v.

Military Equipment Co. v. Commissioner

2 B.T.A. 36 · United States Board of Tax Appeals · Jun 11, 1925

Military Equipment Co. v. Commissioner Docket No. 1921. United States Board of Tax Appeals 2 B.T.A. 36 ; 1925 BTA LEXIS 2569 ; June 11, 1925 , Decided Submitted April 20, 1925 . *2569 1. … Depreciation of $995.53 allowed by the Commissioner is disallowed by the Board and the deficiency is increased accordingly.

Keeney v. Commissioner

17 B.T.A. 560 · United States Board of Tax Appeals · Sep 26, 1929

KEENEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Keeney v. Commissioner Docket No. 21916. … United States Board of Tax Appeals 17 B.T.A. 560 ; 1929 BTA LEXIS 2283 ; September 26, 1929 , Promulgated *2283 1. The petitioner is sustained in his contention that the gains here in question are capital net gains. 2.

Blease v. Commissioner

16 B.T.A. 972 · United States Board of Tax Appeals · Jun 10, 1929

Martin v. Wright, 13 Wend. 463 ; McRae v. McRae, 3 Bradf. Sur. 204 ; Patterson v. Patterson, 13 Johns. 379 ; Quackenbush v. Ehle, 5 Barb. 472 ; Robinson v. … Reviewed by the Board. Judgment will be entered for the respondent.

Penney & Long, Inc. v. Commissioner

15 B.T.A. 232 · United States Board of Tax Appeals · Feb 6, 1929

PENNEY & LONG, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Penney & Long, Inc. v. Commissioner Docket No. 17908. … United States Board of Tax Appeals 15 B.T.A. 232 ; 1929 BTA LEXIS 2896 ; February 6, 1929 , Promulgated *2896 The Commissioner's determination in respect of the value of a distributor's contract approved for lack of sufficient

Dudley v. Commissioner

39 B.T.A. 1170 · United States Board of Tax Appeals · May 31, 1939

S. 552 , and to trusts for the maintenance, support, and education of the settlor’s children, Helvering v. Schweitzer, 296 U. S. 551 ; Helvering v. Stokes, 296 U. S. 551 ; Commissioner v. Grosvenor, 85 Fed. (2d) 2. … Reviewed by the Board. Decision will be entered wnder Buie 50.

Rogers Recreation Co. of Connecticut v. Commissioner

37 B.T.A. 545 · United States Board of Tax Appeals · Mar 29, 1938

Wishon-Watson Co. v. Commissioner, 66 Fed. (2d) 52; Rubay Co., 9 B. T. A. 133; John M. Burdine Realty Co., 20 B. T. A. 54; Sydney M. Shoen berg, 30 B. T. A. 659; affd., 77 Fed. (2d) 446; certiorari denied, 296 U. … Reviewed by the Board. Decision will be entered for the respondent.

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.

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.

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.

Alabama Asphaltic Limestone Co. v. Commissioner

41 B.T.A. 324 · United States Board of Tax Appeals · Feb 14, 1940

In De Blois v. … Reviewed by the Board. Decision will be entered under Rule 50. Van Fossan and Leech dissent.

Regan Publishing Corp. v. Commissioner

10 B.T.A. 176 · United States Board of Tax Appeals · Jan 25, 1928

REGAN PUBLISHING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Regan Publishing Corp. v. Commissioner Docket No. 14085. … United States Board of Tax Appeals 10 B.T.A. 176 ; 1928 BTA LEXIS 4164 ; January 25, 1928 , Promulgated *4164 W. E. Powner, for the petitioner. James A. O'Callaghan, Esq., for the respondent.

Kyle v. Commissioner

15 B.T.A. 1247 · United States Board of Tax Appeals · Apr 4, 1929

A. 875; Southern Pacific Co. v. Lowe, 247 U. S. 830 ; United States v. Guinzburg, 278 Fed. 363 ; Park v. Gilligan, 293 Fed. 129 ; Ruth Iron Co. v. Commissioner of Internal Revenue, 26 Fed. (2d) 30; Platt v. … Reviewed by the Board. Judgment will be entered under Bule 50. Steknhagen dissents.

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

Mabel Elevator Co. v. Commissioner

2 B.T.A. 517 · United States Board of Tax Appeals · Sep 8, 1925

Mabel Elevator Co. v. Commissioner Docket No. 1110. … United States Board of Tax Appeals 2 B.T.A. 517 ; 1925 BTA LEXIS 2371 ; September 8, 1925 , Decided Submitted August 5, 1925 . *2371 The time within which deficiencies of tax under the 1918 Act must be assessed runs from

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.

Brengle v. Commissioner

1 B.T.A. 983 · United States Board of Tax Appeals · Apr 8, 1925

Brengle v. Commissioner Docket No. 1783. United States Board of Tax Appeals 1 B.T.A. 983 ; 1925 BTA LEXIS 2728 ; April 8, 1925 , decided Submitted March 26, 1925 . *2728 Mr. Henry G. Brengle, pro se. W.

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.