Case law

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

Atlas Plaster & Fuel Co. v. Commissioner

18 B.T.A. 1123 · United States Board of Tax Appeals · Feb 13, 1930

ATLAS PLASTER & FUEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Atlas Plaster & Fuel Co. v. Commissioner Docket No. 29862. … United States Board of Tax Appeals 18 B.T.A. 1123 ; 1930 BTA LEXIS 2518 ; February 13, 1930 , Promulgated *2518 1.

Altmayer v. Commissioner

10 B.T.A. 1091 · United States Board of Tax Appeals · Feb 29, 1928

Co. v. Edwards, 271 U. S. 109 ; Corn Exchange Bank, 6 B. T. A. 158. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

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.

Einstein v. Commissioner

10 B.T.A. 240 · United States Board of Tax Appeals · Jan 26, 1928

HERMAN EINSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Einstein v. Commissioner Docket No. 10706. … United States Board of Tax Appeals 10 B.T.A. 240 ; 1928 BTA LEXIS 4152 ; January 26, 1928 , Promulgated *4152 Where a man and wife filed a joint return and included therein the income of both, the tax liability became fixed

Lang v. Commissioner

12 B.T.A. 435 · United States Board of Tax Appeals · Jun 7, 1928

LANG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lang v. Commissioner Docket No. 14370. … United States Board of Tax Appeals 12 B.T.A. 435 ; 1928 BTA LEXIS 3527 ; June 7, 1928 , Promulgated *3527 Held, that the petitioner is entitled to a deduction in 1924 on account of stock becoming wholly worthless in that

Morsman v. Commissioner

14 B.T.A. 108 · United States Board of Tax Appeals · Nov 12, 1928

The respondent further contends that the allowance or disallowance of the credit authorised by section 301(b) of the Revenue Act of 1924 is a matter over which the Board has no jurisdiction. … Reviewed by the Board. Judgment will be entered under Bule 50. GreeN, dissenting: I am unable to agree with so much of the foregoing opinion as relies upon Nichols v. Coolidge, supra, as authority for its position.

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.

Hollenberg Music Co. v. Commissioner

6 B.T.A. 421 · United States Board of Tax Appeals · Mar 9, 1927

HOLLENBERG, MUSIC CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hollenberg Music Co. v. Commissioner Docket No. 14546. … United States Board of Tax Appeals 6 B.T.A. 421 ; 1927 BTA LEXIS 3506 ; March 9, 1927 , Promulgated *3506 Where the evidence fails to show that the disposition of an interest in real estate by a corporation to its stockholders

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.

La Salle Portland Cement Co. v. Commissioner

4 B.T.A. 438 · United States Board of Tax Appeals · Jul 27, 1926

La Salle Portland Cement Co. v. Commissioner Docket Nos. 5158-5159. … Item No. 1, only, remains for the consideration of the Board. This and the deficiency *2292 for 1919 involve the same questions of fact and law. FINDINGS OF FACT. 1.

Lutcher & Moore Cypress Lumber Co. v. Commissioner

19 B.T.A. 887 · United States Board of Tax Appeals · May 9, 1930

It cites Bowers v. New York & Albany Lighterage Co., 273 U. S. 346 , in support of this contention. … The facts in this proceeding are substantially the same as those considered by the Board in Friend M. Aiken, 10 B. T. A. 553, affirmed by the Circuit Court of Appeals for the Eighth Circuit, 35 Fed. (2d) 620.

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.

Meinrath Brokerage Co. v. Commissioner

12 B.T.A. 113 · United States Board of Tax Appeals · May 25, 1928

Ricaby Co. v. Nauts (D. C.), 19 Fed. (2d) 271; Alexander & Garrett v. United States, supra. … Louis Hilfer Co. v. Commissioner, 9 B. T. A. 1264. Beviewed by the Board. Judgment will be entered for the respondent.

Superior Service Asso. v. Commissioner

2 B.T.A. 1154 · United States Board of Tax Appeals · Nov 4, 1925

Superior Service Asso. v. Commissioner Docket No. 1002. … All of the facts presented to the Board were contained in written and verbal stipulations.

Amalgamated Products Co. v. Commissioner

12 B.T.A. 659 · United States Board of Tax Appeals · Jun 15, 1928

AMALGAMATED PRODUCTS CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Amalgamated Products Co. v. Commissioner Docket No. 11545. … (Signed) JAMES V. CONVERSE. In the meeting of the incorporators held on June 25, 1917, the offer of McCormack was referred to the board of directors for action.

L. Friedman Neckwear Corp. v. Commissioner

15 B.T.A. 61 · United States Board of Tax Appeals · Jan 25, 1929

FRIEDMAN NECKWEAR CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. Friedman Neckwear Corp. v. Commissioner Docket No. 19334. … Zolin was the latter's son-in-law, and those three men constituted the board of directors *2927 of petitioner which was a close corporation.

Farrelly-Walsh, Inc. v. Commissioner

13 B.T.A. 923 · United States Board of Tax Appeals · Oct 11, 1928

FARRELLY-WALSH, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Farrelly-Walsh, Inc. v. Commissioner Docket No. 10938. … United States Board of Tax Appeals 13 B.T.A. 923 ; 1928 BTA LEXIS 3142 ; October 11, 1928 , Promulgated *3142 Daniel J. Hannefin for the petitioner. James A. O'Callaghan, Esq., for the respondent.

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