Case law

Pompeian Mfg. Co. v. Commissioner

1 B.T.A. 825 · United States Board of Tax Appeals · Mar 18, 1925

Co. v. Commissioner Docket No. 573. … On motion duly made and seconded, the board ordered the net earnings of the company for the year 1907 to be disposed of as follows: to wit: That there first be paid to F. W.

First Nat'l Bank v. Commissioner

6 B.T.A. 816 · United States Board of Tax Appeals · Apr 13, 1927

FIRST NATIONAL BANK OF ROCK RAPIDS, IOWA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. First Nat'l Bank v. Commissioner Docket No. 687. … United States Board of Tax Appeals 6 B.T.A. 816 ; 1927 BTA LEXIS 3402 ; April 13, 1927 , Promulgated *3402 M. J. Holland, C.P.A., for the petitioner. L. C. Mitchell, esq., for the respondent.

Barth v. Commissioner

35 B.T.A. 546 · United States Board of Tax Appeals · Feb 26, 1937

In Mulqueen v. Commissioner, 65 Fed. (2d) 365, affirming 25 B. T. … Reviewed by the BoaRd. Decision will be entered for the respondent.

Conway v. Commissioner

9 B.T.A. 664 · United States Board of Tax Appeals · Dec 19, 1927

CONWAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Conway v. Commissioner Docket No. 1614. … United States Board of Tax Appeals 9 B.T.A. 664 ; 1927 BTA LEXIS 2537 ; December 19, 1927 , Promulgated *2537 March 1, 1913, value determined. Adrian C. Conway pro se. Brice Toole, Esq., for the respondent.

Colitz v. Commissioner

3 B.T.A. 947 · United States Board of Tax Appeals · Feb 19, 1926

Colitz v. Commissioner Docket No. 3004. United States Board of Tax Appeals 3 B.T.A. 947 ; 1926 BTA LEXIS 2533 ; February 19, 1926 , Decided Submitted June 9, 1925 . *2533 1. … for the year 1919 in connection with the department of his business conducted under the name and style of Colitz *2538 Metal & Refining Co., either for audit by the Commissioner or as evidence for the consideration of the Board

May Hosiery Mills, Inc. v. Commissioner

42 B.T.A. 646 · United States Board of Tax Appeals · Aug 29, 1940

MAY HOSIERY MILLS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. May Hosiery Mills, Inc. v. Commissioner Docket No. 99006. … They had no fixed date of maturity, see United States v. South Georgia Railway Co., 107 Fed.(2d) 3 . Cf. *976 Commissioner v.

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

Barkley v. Commissioner

19 B.T.A. 855 · United States Board of Tax Appeals · May 2, 1930

BARKLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. P. LINCOLN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Barkley v. Commissioner Docket Nos. 24352, 24354. … Under the circumstances they in reality received nothing, and we think the situation comes within the scope of the decision of this Board in . Judgment will be entered for the petitioners.

Denno v. Commissioner

16 B.T.A. 403 · United States Board of Tax Appeals · May 8, 1929

DENNO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CAROLINE R. PIERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Denno v. Commissioner Docket Nos. 2304, 2305, 33162. … United States Board of Tax Appeals 16 B.T.A. 403 ; 1929 BTA LEXIS 2592 ; May 8, 1929 , Promulgated *2592 Beneficiaries under a trust who were also the remaindermen held not entitled to a deduction from gross income for depletion

Otto v. Commissioner

37 B.T.A. 479 · United States Board of Tax Appeals · Mar 17, 1938

OTTO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Otto v. Commissioner Docket No. 81874. … Reviewed by the Board. Judgment will be entered for the respondent.

Fuller v. Evatt

43 Ohio Law. Abs. 441 · United States Board of Tax Appeals · Jul 6, 1945

The Board refers to the following Ohio cases involving personal property taxes. … In the case of Chisholm v Shields, Treas., 67 Oh St 374, 66 N.

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.

Lovett v. Commissioner

3 B.T.A. 192 · United States Board of Tax Appeals · Dec 1, 1925

Lovett v. Commissioner Docket No. 2940. United States Board of Tax Appeals 3 B.T.A. 192 ; 1925 BTA LEXIS 2008 ; December 1, 1925 , Decided Submitted July 1, 1925 . *2008 B. G. Simpich, Esq., for the Commissioner.

Scanlon v. Commissioner

21 B.T.A. 1120 · United States Board of Tax Appeals · Jan 13, 1931

. * * * In Skinner v. … Reviewed by the Board. Judgment will be entered for the respondent. SternhageN, Phillips, and Murdock concur in the result only. Trussell dissents.

Wood v. Commissioner

22 B.T.A. 535 · United States Board of Tax Appeals · Mar 4, 1931

WOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wood v. Commissioner Docket No. 35128. … Reviewed by the Board. Judgment will be entered for the petitioner. Murdock dissents.

Reliant Leasing Co. v. Commissioner

1 B.T.A. 728 · United States Board of Tax Appeals · Mar 9, 1925

Reliant Leasing Co. v. Commissioner Docket No. 256. … Hearing was had on the merits and from the evidence submitted the board makes the following FINDINGS OF FACT. 1. The taxpayer was a New York corporation with its principal place of business in New York City.

Eastern Building Corp. v. Commissioner

45 B.T.A. 188 · United States Board of Tax Appeals · Sep 25, 1941

Helv ering v. Northwest Steel Rolling Mills, Inc., 311 U. S. 46 . The three decisions which petitioner relies upon, G. B. R. Oil Cor poration, 40 B. T. A. 738; Joell Co., 41 B. T. … As was pointed out by the Board in the latter case, the terms “earnings and profits of the taxable year” do not have to be written into the contract; but in. all three of those cases the Board said that there must be some

Sunset Color Works v. Commissioner

21 B.T.A. 304 · United States Board of Tax Appeals · Nov 12, 1930

These and similar decisions of the Board are referred to with approval and are cited in the footnotes to the opinion in Lucas v. American Code Co., 280 U. S. 445 .

Zukor v. Commissioner

33 B.T.A. 324 · United States Board of Tax Appeals · Oct 30, 1935

Avery v. Commissioner, 292 U. S. 210 . … Avery v. Commissioner, supra.

Hermann v. Commissioner

20 B.T.A. 899 · United States Board of Tax Appeals · Sep 19, 1930

A. 99; Kornhauser v. United States, 276 U. S. 145 . Section 215 (a) of the same act provides against the deduction from gross income of “ personal expenses ” of taxpayers. … Reviewed by the Board. Decision will be entered for the respondent.