Case law

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.

Brinton v. Commissioner

28 B.T.A. 472 · United States Board of Tax Appeals · Jun 20, 1933

Farmer v. Zinn, 261 S.W. 1073 ; Heller v. Heller, 233 S.W. 870 ; Scaggs v. Deskin, 66 SW. 793; Smith v. Butler, supra. … Harbison, 26 B.T.A. 896 , the Board considered a question substantially the same as that here raised by respondent— whether distribution to the trustee (when there is a substantial equitable interest in the beneficiary) is

Vansant v. Commissioner

4 B.T.A. 58 · United States Board of Tax Appeals · Apr 22, 1926

Vansant v. Commissioner Docket No. 4274. … United States Board of Tax Appeals 4 B.T.A. 58 ; 1926 BTA LEXIS 2391 ; April 22, 1926 , Decided Submitted November 10, 1925 . *2391 The evidence is insufficient to support a redetermination of deficiency. E. H.

Penn v. Commissioner

39 B.T.A. 787 · United States Board of Tax Appeals · Apr 19, 1939

PENN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Penn v. Commissioner Docket No. 90760. … Clifford, Docket No. 89054, an unreported memorandum opinion of this Board entered September 26, 1938.

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.

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.

Dolenz v. Commissioner

41 B.T.A. 1091 · United States Board of Tax Appeals · May 8, 1940

Title Insurance & Trust Co. v. Ingersoll, 153 Cal. 1 ; 94 Pac. 94 ; Smith v. Smith, 47 Cal. App. 650 ; 191 Pac. 60 . … Reviewed by the Board. Decision will he entered wider Rule 60.

Crellin v. Commissioner

46 B.T.A. 1152 · United States Board of Tax Appeals · May 13, 1942

Crellin v. Commissioner Docket Nos. 106839, 109669. United States Board of Tax Appeals 46 B.T.A. 1152 ; 1942 BTA LEXIS 768 ; May 13, 1942 , Promulgated *768 1. … Richardson v. Commissioner, 126 Fed.(2d) 562 .

Rosseter v. Commissioner

12 B.T.A. 254 · United States Board of Tax Appeals · May 31, 1928

Reviewed by the Board. Judgment will be entered for the petitioner. Murdock, dissenting: The so-called “ gift ” received by Rosseter was, in the final analysis, compensation received for services. … Eisner v. Macomber, 252 U. S. 189 ; Bowers v. Kerbaugh Empire Co., 271 U. S. 170 ; Noel v. Parrott, 15 Fed. (2d) 669; and Cora B. Beatty, Executrix, 7 B. T. A. 726. SteRNI-iagen and Siefkin agree with this dissent.

Warren Co. v. Commissioner

46 B.T.A. 897 · United States Board of Tax Appeals · Apr 8, 1942

American National Co. v. United States, 274 U. S. 99; Bonded Mortgage Co. v. Commissioner, 70 Fed. (2d) 341. … Reviewed by the Board. Decisions will he entered wider Rule 50. SEC. 26. CREDITS OF CORPORATIONS.

St. Louis Tin & Sheet Metal Working Co. v. Commissioner

12 B.T.A. 723 · United States Board of Tax Appeals · Jun 21, 1928

LOUIS TIN & SHEET METAL WORKING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. St. Louis Tin & Sheet Metal Working Co. v. Commissioner Docket No. 11976. … United States Board of Tax Appeals 12 B.T.A. 723 ; 1928 BTA LEXIS 3463 ; June 21, 1928 , Promulgated *3463 Evidence held insufficient to overthrow respondent's determination. L. D. Slattery, Esq., for the petitioner.

Pacheco Creek Orchard Co. v. Commissioner

12 B.T.A. 1358 · United States Board of Tax Appeals · Jul 16, 1928

PACHECO CREEK ORCHARD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pacheco Creek Orchard Co. v. Commissioner Docket No. 13465. … United States Board of Tax Appeals 12 B.T.A. 1358 ; 1928 BTA LEXIS 3355 ; July 16, 1928 , Promulgated *3355 1.

Blease v. Commissioner

16 B.T.A. 972 · United States Board of Tax Appeals · Jun 10, 1929

Martin v. Wright, 13 Wend. 463 ; McRae v. McRae, 3 Bradf. Sur. 204 ; Patterson v. Patterson, 13 Johns. 379 ; Quackenbush v. Ehle, 5 Barb. 472 ; Robinson v. … Reviewed by the Board. Judgment will be entered for the respondent.

Rogers Recreation Co. of Connecticut v. Commissioner

37 B.T.A. 545 · United States Board of Tax Appeals · Mar 29, 1938

Wishon-Watson Co. v. Commissioner, 66 Fed. (2d) 52; Rubay Co., 9 B. T. A. 133; John M. Burdine Realty Co., 20 B. T. A. 54; Sydney M. Shoen berg, 30 B. T. A. 659; affd., 77 Fed. (2d) 446; certiorari denied, 296 U. … Reviewed by the Board. Decision will be entered for the respondent.

Deutsch v. Commissioner

2 B.T.A. 729 · United States Board of Tax Appeals · Sep 30, 1925

Deutsch v. Commissioner Docket No. 3005. United States Board of Tax Appeals 2 B.T.A. 729 ; 1925 BTA LEXIS 2298 ; September 30, 1925 , Decided Submitted July 6, 1925 . *2298 Ellis W.

Bell v. Commissioner

46 B.T.A. 484 · United States Board of Tax Appeals · Feb 27, 1942

Irwin v. Gavit, 268 U. S. 161 . … Hale v. Helvering (App. D. C.), 85 Fed. (2d) 819. Reviewed by the Board. Decision toill he entered wider Bule 50. SEC. 24. ITEMS NOT deductible.

Curtis v. Commissioner

39 B.T.A. 366 · United States Board of Tax Appeals · Feb 9, 1939

Metcalf & Eddy v. Mitchell, supra; Willcuts v. Bunn, 282 U. … Reviewed by the Board. Judgments will be entered under Rule 50.

Charlton & Co. v. Commissioner

6 B.T.A. 946 · United States Board of Tax Appeals · Apr 21, 1927

CHARLTON & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Charlton & Co. v. Commissioner Docket No. 7848. … United States Board of Tax Appeals 6 B.T.A. 946 ; 1927 BTA LEXIS 3371 ; April 21, 1927 , Promulgated *3371 William J. Smith, Esq., for the petitioner. Joseph K. Moyer, Esq., for the respondent.

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.

Georgia Grocery Co. v. Commissioner

5 B.T.A. 190 · United States Board of Tax Appeals · Oct 26, 1926

GEORGIA GROCERY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Georgia Grocery Co. v. Commissioner Docket No. 5828. … United States Board of Tax Appeals 5 B.T.A. 190 ; 1926 BTA LEXIS 2940 ; October 26, 1926 , Decided *2940 L. R. Christie for the petitioner. Henry Ravenel, Esq., for the respondent.