Case law

Briggs Hotel Co. v. Commissioner

1 B.T.A. 649 · United States Board of Tax Appeals · Feb 28, 1925

Briggs Hotel Co. v. Commissioner Docket No. 1068. United States Board of Tax Appeals 1 B.T.A. 649 ; 1925 BTA LEXIS 2825 ; February 28, 1925 , decided Submitted February 16, 1925 . *2825 John G.

Groves v. Commissioner

36 B.T.A. 14 · United States Board of Tax Appeals · Jun 4, 1937

Lucas v. Earl, 281 U. S. 111 . Therefore it was proper, despite the issuance of the shares to Wagegro, to tax Groves as if he had received them. Old Colony Trust Co. v. Commissioner, 279 U. S. 716 ; Corliss v. … Reviewed by the Board. Judgment will be entered under Rule 50.

Arguimbau v. Commissioner

31 B.T.A. 604 · United States Board of Tax Appeals · Nov 14, 1934

ARGUIMBAU, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Arguimbau v. Commissioner Docket No. 73614. … Reviewed by the Board. Judgment will be entered under Rule 50. GOODRICH concurs in the result. BLACK, SEAWELL, MATTHEWS, and ADAMS dissent.

Planters Gin Co. v. Commissioner

28 B.T.A. 22 · United States Board of Tax Appeals · May 4, 1933

Morris v. Owen, 143 S.W. 227 ; Stern v. Fenelon, 24 S.W. (2d) 1111 ; Johnson v. Smith, 35 S.W. (2d) 798 . … Reviewed by the Board. Decision will Toe entered, for the respondent. [Sec. 203 (b) (4).]

Schmid v. Commissioner

10 B.T.A. 1152 · United States Board of Tax Appeals · Mar 2, 1928

SCHMID, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Schmid v. Commissioner Docket No. 11714. … United States Board of Tax Appeals 10 B.T.A. 1152 ; 1928 BTA LEXIS 3950 ; March 2, 1928 , Promulgated *3950 John A. Schmid pro se. A. S. Lisenby, Esq., for the respondent.

Fred Fear & Co. v. Commissioner

9 B.T.A. 34 · United States Board of Tax Appeals · Nov 10, 1927

FRED FEAR & CO., INC., AND BOYCE EXTRACT CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fred Fear & Co. v. Commissioner Docket No. 9327. … At the board-of-directors meeting following the close of 1918 held by the Doxsee Co., the resume of the 1918 events was submitted.

U. S. Universal Joints Co. v. Commissioner

46 B.T.A. 111 · United States Board of Tax Appeals · Jan 20, 1942

The Board held that in fact a part of the “royalties” was compensation for services rendered by the licensor to the licensee in accordance with a provision of the agreement which was as follows: * * * “The licensor agrees … Noteman v. Welch, 108 Fed. (2d) 206; Logan Coal & Timber Association, 42 B. T. A. 529, and Lane-Wells Co., supra, are cases relied upon by the respondent. They are distinguishable upon their facts.

Dansard v. Commissioner

5 B.T.A. 130 · United States Board of Tax Appeals · Oct 20, 1926

Dansard v. Commissioner Docket No. 6318. United States Board of Tax Appeals 5 B.T.A. 130 ; 1926 BTA LEXIS 2960 ; October 20, 1926 , Decided *2960 Arnold R. Baar, Esq., for the petitioner. B. G.

Automatic Sprinkler Co. v. Commissioner

5 B.T.A. 479 · United States Board of Tax Appeals · Nov 12, 1926

Automatic Sprinkler Co. v. Commissioner Docket No. 4987. United States Board of Tax Appeals 5 B.T.A. 479 ; 1926 BTA LEXIS 2853 ; November 12, 1926 , Decided *2853 Irving Smith, Jr., Esq., for the petitioner. Thomas P.

Algoma Lumber Co. v. Commissioner

2 B.T.A. 511 · United States Board of Tax Appeals · Sep 8, 1925

Algoma Lumber Co. v. Commissioner Docket No. 841. United States Board of Tax Appeals 2 B.T.A. 511 ; 1925 BTA LEXIS 2366 ; September 8, 1925 , Decided Submitted July 10, 1925 . *2366 Frank G.

Bowles v. Commissioner

1 B.T.A. 584 · United States Board of Tax Appeals · Feb 12, 1925

Bowles v. Commissioner Docket No. 245. United States Board of Tax Appeals 1 B.T.A. 584 ; 1925 BTA LEXIS 2872 ; February 12, 1925 , decided Submitted January 29, 1925 . *2872 J. D.

Leggett & Platt Spring Bed Mfg. Co. v. Commissioner

18 B.T.A. 1012 · United States Board of Tax Appeals · Feb 3, 1930

In many decided cases this Board has held that a patent is a de-preciable asset, exhaustible ratably over the term for which it is issued. Union Metal Manufacturing Co., 1 B. T. A. 395; St. Louis Screw Co., 2 B. T. … Red Wing Malting Co. v. Willcuts, 15 Fed. (2d) 626; Manhattan Brewing Co., 6 B. T. A. 952. The evidence as to the second group of patents alleged to have been acquired in 1914 at cost of $95,000 is not clear.

Grimmer v. Commissioner

3 B.T.A. 313 · United States Board of Tax Appeals · Jan 14, 1926

Grimmer v. Commissioner Docket No. 3393. United States Board of Tax Appeals 3 B.T.A. 313 ; 1926 BTA LEXIS 2699 ; January 14, 1926 , Decided Submitted October 15, 1925 . *2699 Clyde H. Hunter, C.P.A., for the taxpayer.

Marsh v. Commissioner

12 B.T.A. 1376 · United States Board of Tax Appeals · Jul 17, 1928

MARSH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Marsh v. Commissioner Docket No. 8419. … United States Board of Tax Appeals 12 B.T.A. 1376 ; 1928 BTA LEXIS 3344 ; July 17, 1928 , Promulgated *3344 March 1, 1913, value of stock determined. J. W. Marsh pro se. F. R. Shearer, Esq., for the respondent.

McLean County Service Co. v. Commissioner

45 B.T.A. 1004 · United States Board of Tax Appeals · Dec 16, 1941

MCLEAN COUNTY SERVICE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHAMPAIGN COUNTY SERVICE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McLean County Service Co. v. … What was stated in United States v.

West Virginia Coal Co. v. Commissioner

16 B.T.A. 378 · United States Board of Tax Appeals · May 3, 1929

WEST VIRGINIA COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. West Virginia Coal Co. v. Commissioner Docket No. 14790. … United States Board of Tax Appeals 16 B.T.A. 378 ; 1929 BTA LEXIS 2598 ; May 3, 1929 , Promulgated *2598 1.

Bank of Rockingham v. Commissioner

3 B.T.A. 1137 · United States Board of Tax Appeals · Apr 1, 1926

Bank of Rockingham v. Commissioner Docket No. 4682. United States Board of Tax Appeals 3 B.T.A. 1137 ; 1926 BTA LEXIS 2468 ; April 1, 1926 , Decided Submitted October 2, 1925 . *2468 B. F.

Ayer v. Commissioner

37 B.T.A. 767 · United States Board of Tax Appeals · Apr 26, 1938

Not only that, but section 111, by its terms, is restricted in its application to sales or other dispositions, neither of which occurred here. *782 Therefore, there is no sound reason for this Board to disregard the explicit … Koshland v. Helvering, 298 U. S. 441 ; Helvering v. St. Louis Southwestern Railway Co., 84 Fed. (2d) 857; Helvering v. Owens, 95 Fed. (2d) 318.

Gladding v. Commissioner

27 B.T.A. 385 · United States Board of Tax Appeals · Dec 20, 1932

GLADDING, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gladding v. Commissioner Docket No. 31435. … Reviewed by the Board. Judgment will be entered for the petitioner.

Palmer v. Commissioner

1 B.T.A. 882 · United States Board of Tax Appeals · Mar 25, 1925

Palmer v. Commissioner Docket No. 1181. … United States Board of Tax Appeals 1 B.T.A. 882 ; 1925 BTA LEXIS 2763 ; March 25, 1925 , decided Submitted March 17, 1925 . *2763 Traveling expenses actually incurred by a taxpayer are deductible in computing net income under