Case law

Purdy v. Commissioner

36 B.T.A. 572 · United States Board of Tax Appeals · Sep 28, 1937

CHARLES WESLEY PURDY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Purdy v. Commissioner Docket No. 82421. … United States Board of Tax Appeals 36 B.T.A. 572 ; 1937 BTA LEXIS 690 ; September 28, 1937 , Promulgated *690 Where a taxpayer was regularly engaged in the business of buying and selling securities on his own account primarily

Klise v. Commissioner

10 B.T.A. 1234 · United States Board of Tax Appeals · Mar 8, 1928

ELMER KLISE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Klise v. Commissioner Docket No. 11318. … In , the Board discussed this situation fully, and the reasoning and decision in that case is here followed.

Cherokee Co. v. Commissioner

41 B.T.A. 1212 · United States Board of Tax Appeals · May 22, 1940

In United States v. Kirby Lumber Co., 284 U. S. 1 , and in Helvering v. American Chicle Co., 291 U. … Reviewed by the Board. Decision will be entered under Rule 50.

UNITED STATES TRUST CO. v. COMMISSIONER

13 B.T.A. 1074 · United States Board of Tax Appeals · Oct 16, 1928

United States v. Anderson, supra. The statute provides when they shall be deducted. … Although having some matters in common, the bases on which the two doctrines rest are so dissimilar that we have not felt it necessary in this opinion to discuss the court and Board decisions which deal with the power of

Mickel v. Commissioner

5 B.T.A. 979 · United States Board of Tax Appeals · Dec 30, 1926

Green: Counsel for the Commissioner contends that the journal entry of May 14, followed by the action of the board of directors on July 10 in correcting the minutes of the meeting of April 3, and the entry in the journal … Doyle v. Mitchell Bros. Co., 247 U. S. 179 ; Appeal of Huning Mercantile Co., 1 B. T. A. 130; Appeal of Chatham & Phenix National Bank, 1 B. T. A. 460; Krieg Tanning Co. v. Commissioner, 4 B. T. A. 1081.

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.

Stotzer Granite Co. v. Commissioner

1 B.T.A. 1170 · United States Board of Tax Appeals · May 21, 1925

Stotzer Granite Co. v. Commissioner Docket No. 281. United States Board of Tax Appeals 1 B.T.A. 1170 ; 1925 BTA LEXIS 2628 ; May 21, 1925 , decided Submitted May 8, 1925 . *2628 J.

Miller v. Commissioner

6 B.T.A. 94 · United States Board of Tax Appeals · Feb 9, 1927

MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Miller v. Commissioner Docket No. 3013. … United States Board of Tax Appeals 6 B.T.A. 94 ; 1927 BTA LEXIS 3599 ; February 9, 1927 , Promulgated *3599 A joint return of husband and wife having been filed for 1922, community property returns may not be subsequently

Klug & Smith Co. v. Commissioner

18 B.T.A. 966 · United States Board of Tax Appeals · Jan 31, 1930

KLUG & SMITH CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Klug & Smith Co. v. Commissioner Docket No. 5191. … United States Board of Tax Appeals 18 B.T.A. 966 ; 1930 BTA LEXIS 2552 ; January 31, 1930 , Promulgated *2552 Commissioner's disallowance of a deduction for officers' salaries reversed. A. T. Smith, Esq., and Virgil Y.

Rogers v. Commissioner

7 B.T.A. 450 · United States Board of Tax Appeals · Jun 21, 1927

WEB ROGERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rogers v. Commissioner Docket No. 5595. … United States Board of Tax Appeals 7 B.T.A. 450 ; 1927 BTA LEXIS 3174 ; June 21, 1927 , Promulgated *3174 A joint return of husband and wife having been filed for the calendar year 1922, separate returns may not be subsequently

Graham v. Commissioner

23 B.T.A. 144 · United States Board of Tax Appeals · May 11, 1931

GRAHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. M. K. GRAHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Graham v. Commissioner Docket Nos. 33695, 33696. … United States Board of Tax Appeals 23 B.T.A. 144 ; 1931 BTA LEXIS 1922 ; May 11, 1931 , Promulgated *1922 The respondent's determination of the amounts allowable as deductions for depletion approved. C. R.

Vista del Arroyo v. Commissioner

11 B.T.A. 893 · United States Board of Tax Appeals · Apr 30, 1928

VISTA DEL ARROYO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Vista del Arroyo v. Commissioner Docket No. 10231. … United States Board of Tax Appeals 11 B.T.A. 893 ; 1928 BTA LEXIS 3696 ; April 30, 1928 , Promulgated *3696 1.

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.

Accounting & Tabulating Machine Corp. v. Commissioner

21 B.T.A. 951 · United States Board of Tax Appeals · Dec 29, 1930

Ice Service Co. v. Commissioner, 30 Fed. (2d) 230; Commissioner v. Hirsch & Co., 30 Fed. (2d) 645; American Auto Trimming Co. v. Lucas, 37 Fed. (2d) 801. … Reviewed by the Board. Judgment will be entered under Bule 50.

Shapero v. Commissioner

5 B.T.A. 128 · United States Board of Tax Appeals · Oct 20, 1926

Shapero v. Commissioner Docket No. 6277. United States Board of Tax Appeals 5 B.T.A. 128 ; 1926 BTA LEXIS 2958 ; October 20, 1926 , Decided *2958 Arnold R. Baar, Esq., for the petitioner. F. O.

Pettit v. Commissioner

41 B.T.A. 264 · United States Board of Tax Appeals · Feb 6, 1940

CHARLES PETTIT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BERTIE PETTIT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pettit v. Commissioner Docket Nos. 94292, 94293, 94799, 94800. … Petitioners assigned another error, (h), in Docket Nos. 94292 and 94293, which the parties have stipulated "may be disregarded by the Board." On motion, the proceedings were consolidated. FINDINGS OF FACT.

American Tel. & Cable Co. v. Commissioner

2 B.T.A. 991 · United States Board of Tax Appeals · Oct 26, 1925

. & Cable Co. v. Commissioner Docket No. 2967. … Such being the case, the Board has no option but to disallow that portion of the deficiency which is predicated upon the payment of $58,535.50.

Arabol Mfg. Co. v. Commissioner

26 B.T.A. 1068 · United States Board of Tax Appeals · Sep 30, 1932

THE ARABOL MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Arabol Mfg. Co. v. Commissioner Docket No. 50489. … United States Board of Tax Appeals 26 B.T.A. 1068 ; 1932 BTA LEXIS 1194 ; September 30, 1932 , Promulgated *1194 In 1927 claim was filed against the petitioner for excessive commission charges paid under a contract for the

Dulin v. Commissioner

25 B.T.A. 1259 · United States Board of Tax Appeals · Apr 25, 1932

In Marshall v. Russell, 93 Tenn. 261 ( 25 S. … Minchin v. Merrill 2 Edw. Ch. 333 ; Neufville v. Thomson, 3 Edw. Ch. 92 ; Dresser v. Dresser, 46 Me. 48 ; Scott v. Lauman, 104 Pa. St. 593. See also the later case of Cates v. Baxter, 97 Tenn. 443 ; 37 S. W. 219 .

Brooks v. Commissioner

5 B.T.A. 128 · United States Board of Tax Appeals · Oct 20, 1926

Brooks v. Commissioner Docket No. 6279. United States Board of Tax Appeals 5 B.T.A. 128 ; 1926 BTA LEXIS 2957 ; October 20, 1926 , Decided *2957 Arnold R. Baar, Esq., for the petitioner. F. O.