Case law

Pomeroy v. Commissioner

2 B.T.A. 228 · United States Board of Tax Appeals · Jun 30, 1925

Pomeroy v. Commissioner Docket No. 3161. United States Board of Tax Appeals 2 B.T.A. 228 ; 1925 BTA LEXIS 2484 ; June 30, 1925 , Decided Submitted June 17, 1925 . *2484 C. J. McGuire, Esq., and Wallace C.

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.

Frank v. Commissioner

2 B.T.A. 905 · United States Board of Tax Appeals · Oct 19, 1925

Frank v. Commissioner Docket No. 3165. United States Board of Tax Appeals 2 B.T.A. 905 ; 1925 BTA LEXIS 2221 ; October 19, 1925 , Decided Submitted July 18, 1925 . *2221 Harry A. Fellows, Esq., for the taxpayer. F. O.

Mosher Mfg. Co. v. Commissioner

7 B.T.A. 187 · United States Board of Tax Appeals · Jun 7, 1927

MOSHER MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mosher Mfg. Co. v. Commissioner Docket No. 1886. … United States Board of Tax Appeals 7 B.T.A. 187 ; 1927 BTA LEXIS 3228 ; June 7, 1927 , Promulgated *3228 1.

Automobile Underwriters, Inc. v. Commissioner

19 B.T.A. 1160 · United States Board of Tax Appeals · May 27, 1930

Ricaby Co. v. Nauts, 19 Fed. (2d) 271. … V. Green Co., 5 B. T. A. 442, this action of the respondent was correct.

Lickumovitz v. Commissioner

4 B.T.A. 1181 · United States Board of Tax Appeals · Sep 29, 1926

MORRIS LICKUMOVITZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lickumovitz v. Commissioner Docket No. 6842. … United States Board of Tax Appeals 4 B.T.A. 1181 ; 1926 BTA LEXIS 2045 ; September 29, 1926 , Decided *2045 Meyer Bernstein, Esq., for the petitioner. Thomas P. Dudley, Jr., 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.

H. Maimin Co. v. Commissioner

1 B.T.A. 1255 · United States Board of Tax Appeals · May 26, 1925

Maimin Co. v. Commissioner Docket No. 1393. United States Board of Tax Appeals 1 B.T.A. 1255 ; 1925 BTA LEXIS 2606 ; May 26, 1925 , decided Submitted April 27, 1925 . *2606 Edward M. Hyans, C.P.A., for the taxpayer. M.

Employes' Benefit Ass'n of American Steel Foundries v. Commissioner

14 B.T.A. 1166 · United States Board of Tax Appeals · Jan 11, 1929

See United States v. Boston Insurance Co., 269 U. … Reviewed by the Board. Judgment will be entered for the resfondent. Smith and Trussell dissent. Sternhagen did not participate.

American Cigar Co. v. Commissioner

21 B.T.A. 464 · United States Board of Tax Appeals · Nov 29, 1930

United States v. Anderson, supra. See also William v. Ostheimer, 1 B. T. A. 18; Uvalde Co., 1 B. T. A. 932. On the authority of its earlier decisions the Board decided in M. I. Stewart & Co., 2 B. T. … Reviewed by the Board. Judgment will 5e entered under Rule 50. Thttssell dissents.

Urbauer v. Commissioner

7 B.T.A. 846 · United States Board of Tax Appeals · Jul 29, 1927

A. 158; New York Life Insurance Co. v. Edwards, 271 U. S. 109 . Reviewed by the Board. Judgment will be entered for the respondent.

Moberly Fuel & Transfer Co. v. Commissioner

17 B.T.A. 1242 · United States Board of Tax Appeals · Nov 6, 1929

MOBERLY FUEL & TRANSFER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Moberly Fuel & Transfer Co. v. Commissioner Docket No. 27862. … Reviewed by the Board. Decision will be entered under Rule 50.

Hoffman v. Commissioner

5 B.T.A. 129 · United States Board of Tax Appeals · Oct 20, 1926

Hoffman v. Commissioner Docket No. 6351. United States Board of Tax Appeals 5 B.T.A. 129 ; 1926 BTA LEXIS 2959 ; October 20, 1926 , Decided *2959 Arnold R. Baar, Esq., for the petitioner. B. G.

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.

Great N. Ry. v. Commissioner

8 B.T.A. 225 · United States Board of Tax Appeals · Sep 22, 1927

V. … Eisner v. Macomber, 252 U.S. 189 ; Merchants' Loan & Trust Co. v. Smietanka, 255 U.S. 509 ; United States v. Phellis, 257 U.S. 156 ; Edwards v. Cuba Railroad Co., 268 U.S. 628 ; Bowers v.

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.

Glide v. Commissioner

27 B.T.A. 1264 · United States Board of Tax Appeals · Apr 26, 1933

United States Board of Tax Appeals 27 B.T.A. 1264 ; 1933 BTA LEXIS 1224 ; April 26, 1933 , Promulgated *1224 1. … Alexander, 51 Fed.(2d) 56 ; certiorari denied, 284 U.S. 666 ; Palmer v. Bender, 287 U.S. 551 ; United States v. Dakota-Montana Oil Co., 288 U.S. 459 ; United States v. Ludey, 247 U.S. 295 ; Burnet v.

Jacobs v. Commissioner

13 B.T.A. 1258 · United States Board of Tax Appeals · Oct 26, 1928

JACOBS, EXECUTRIX, ESTATE OF ROBERT JACOBS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Jacobs v. Commissioner Docket No. 12188. … United States Board of Tax Appeals 13 B.T.A. 1258 ; 1928 BTA LEXIS 3084 ; October 26, 1928 , Promulgated *3084 Arthur H. Shoemaker, Esq., for the petitioner. Arthur H. Murray, Esq., for the respondent.

Life Sav. Devices Co. v. Commissioner

2 B.T.A. 308 · United States Board of Tax Appeals · Jul 11, 1925

Devices Co. v. Commissioner Docket No. 2235. United States Board of Tax Appeals 2 B.T.A. 308 ; 1925 BTA LEXIS 2454 ; July 11, 1925 , Decided Submitted May 25, 1925 . *2454 Harry F. R. Dolan, Esq., for the taxpayer.