Case law

Domenico Fante's Sons, Inc. v. Commissioner

2 B.T.A. 1098 · United States Board of Tax Appeals · Oct 30, 1925

Domenico Fante's Sons, Inc. v. Commissioner Docket No. 4468. United States Board of Tax Appeals 2 B.T.A. 1098 ; 1925 BTA LEXIS 2144 ; October 30, 1925 , Decided Submitted September 21, 1925 . *2144 Theodore B.

Estate of Hunt v. Commissioner

19 B.T.A. 624 · United States Board of Tax Appeals · Apr 16, 1930

See also Ewalt v. Ames, 6 Ohio App. 374 ; McCoy v. … Reviewed by the Board. Judgment will he entered under Rule 60.

Sackett v. Commissioner

4 B.T.A. 1074 · United States Board of Tax Appeals · Sep 27, 1926

SACKETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sackett v. Commissioner Docket No. 7577. … United States Board of Tax Appeals 4 B.T.A. 1074 ; 1926 BTA LEXIS 2066 ; September 27, 1926 , Decided *2066 Salary earned prior to marriage may be reported by the wife in her separate return. A. T. Sackett pro se. A.

O'Laughlin v. Commissioner

38 B.T.A. 1120 · United States Board of Tax Appeals · Nov 9, 1938

O'LAUGHLIN, DECEASED, FIRST NATIONAL BANK OF CHICAGO AS EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. O'Laughlin v. Commissioner Docket Nos. 84319, 86966. … United States Board of Tax Appeals 38 B.T.A. 1120 ; 1938 BTA LEXIS 784 ; November 9, 1938 , Promulgated *784 1.

Oppenheimer v. Commissioner

7 B.T.A. 1156 · United States Board of Tax Appeals · Aug 23, 1927

LEON OPPENHEIMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Oppenheimer v. Commissioner Docket No. 9977. … United States Board of Tax Appeals 7 B.T.A. 1156 ; 1927 BTA LEXIS 3004 ; August 23, 1927 , Promulgated *3004 Leon Oppenheimer pro se. Bruce A. Low, Esq., for the respondent.

Monarch Elec. & Wire Co. v. Commissioner

12 B.T.A. 158 · United States Board of Tax Appeals · May 28, 1928

MONARCH ELECTRIC & WIRE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Monarch Elec. & Wire Co. v. Commissioner Docket No. 13405. … Reviewed by the Board. Judgment will be entered under Rule 50.

Dibblee v. Commissioner

29 B.T.A. 1070 · United States Board of Tax Appeals · Feb 13, 1934

In Murphy v. … This principle was nationalized by the Supreme Court in Brewster v. Gage, 280 U.S. 327 , and has been applied *1437 by the Board in many decisions.

Perkins v. Commissioner

41 B.T.A. 1225 · United States Board of Tax Appeals · May 24, 1940

See White v. United States, 305 U. S. 281 ; Helvering v. Weaver Co., 305 U. S. 293 . … The question was whether that constituted a “sale or exchange,” and on the authority of Hale v. Helvering , 85 Fed. (2d) 819, the Board determined that it did not. And see discussion of the second issue, supra.

Rollins v. Commissioner

34 B.T.A. 319 · United States Board of Tax Appeals · Apr 14, 1936

United States v. Isham, 17 Wall. 496 ; Bullen v. State of Wisconsin, 240 U. S. 625 ; Gregory v. Helvering, 293 U. S. 465 ; Chisholm v. Commissioner, 79 Fed. (2d) 14. … Sawtell v.

McClure Pine Co. v. Commissioner

20 B.T.A. 560 · United States Board of Tax Appeals · Aug 13, 1930

MCCLURE PINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McClure Pine Co. v. Commissioner Docket Nos. 37009, 41314. … Hemphill to build a fully equipped sawmill with planers, dry kiln, etc., capable of manufacturing a million board feet of lumber a month.

Brawner v. Commissioner

15 B.T.A. 1122 · United States Board of Tax Appeals · Mar 27, 1929

A. 477; Rodenbough v. United States, 25 Fed. (2d) 13. Reviewed by the Board. Decision will be entered under Bule 50.

Biewener v. Commissioner

20 B.T.A. 808 · United States Board of Tax Appeals · Sep 15, 1930

BIEWENER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Biewener v. Commissioner Docket No. 30185. … United States Board of Tax Appeals 20 B.T.A. 808 ; 1930 BTA LEXIS 2028 ; September 15, 1930 , Promulgated *2028 Porter McLaughlin, Esq., for the petitioner. Frank T. Horner, Esq., for the respondent.

Brooks v. Commissioner

5 B.T.A. 127 · United States Board of Tax Appeals · Oct 20, 1926

Brooks v. Commissioner Docket No. 6278. United States Board of Tax Appeals 5 B.T.A. 127 ; 1926 BTA LEXIS 2956 ; October 20, 1926 , Decided *2956 Arnold R. Baar, Esq., for the petitioner. F. O.

Baldwin v. Commissioner

5 B.T.A. 131 · United States Board of Tax Appeals · Oct 20, 1926

Baldwin v. Commissioner Docket No. 6317. United States Board of Tax Appeals 5 B.T.A. 131 ; 1926 BTA LEXIS 2962 ; October 20, 1926 , Decided *2962 Arnold R. Baar, Esq., for the petitioner. B. G.

Northwest Equipment Co. v. Commissioner

34 B.T.A. 371 · United States Board of Tax Appeals · Apr 21, 1936

NORTHWEST EQUIPMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Northwest Equipment Co. v. Commissioner Docket No. 67534. … On May 6, 1929, at a special meeting of the board of directors of the petitioner, the following transpired, as shown by the minutes: C. A. Ross stated that D. R.

Diamond Shoe Co. v. Commissioner

15 B.T.A. 826 · United States Board of Tax Appeals · Mar 12, 1929

DIAMOND SHOE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Diamond Shoe Co. v. Commissioner Docket No. 3453. … Reviewed by the Board. Judgment will be entered under Rule 50. Footnotes 1. Not in existence Aug. to Dec. 31. ↩

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.

George D. Davidson Co. v. Commissioner

14 B.T.A. 91 · United States Board of Tax Appeals · Nov 12, 1928

DAVIDSON COMPANY OF CALIFORNIA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. George D. Davidson Co. v. Commissioner Docket No. 14659. … The principle has been followed by this Board in numerous decisions respecting other deductions allowed by the statute, and we are of opinion that the rule, in pari materia, should apply here.

Mayer v. Commissioner

36 B.T.A. 117 · United States Board of Tax Appeals · Jun 15, 1937

The courts and this Board have looked through form and regarded substance where the facts were peculiar. See North Jersey Title Insurance Co. v. Commissioner, 84 Fed. (2d) 898; 112 West 59th St. Corporation v. … Corporation v.

Cullinan v. Commissioner

19 B.T.A. 930 · United States Board of Tax Appeals · May 12, 1930

CULLINAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cullinan v. Commissioner Docket No. 29506. … United States Board of Tax Appeals 19 B.T.A. 930 ; 1930 BTA LEXIS 2303 ; May 12, 1930 , Promulgated *2303 1. In determining the profit on the sale of a certain lot the method of allocating cost used in J. S.