Case law

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.

Parkersburg Iron & Steel Co. v. Commissioner

17 B.T.A. 74 · United States Board of Tax Appeals · Aug 6, 1929

This action of the respondent is contrary to the decision of this Board in L. S. Ayers & Co., 1 B. T. A. 1135, and is in error. See, also, Commissioner v. Pittsburgh Knife & Forge Co., 30 Fed. (2d) 522; Blair v.

Boland v. Commissioner

21 B.T.A. 98 · United States Board of Tax Appeals · Oct 27, 1930

BOLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM P. BOLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HONOR B. ADAMS, PETITIONER, v. … ADAMS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Boland v. Commissioner Docket Nos. 25111, 25112, 25200, 30661.

Holden & Martin Lumber Co. v. Commissioner

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

Holden & Martin Lumber Co. v. Commissioner Docket No. 826. United States Board of Tax Appeals 2 B.T.A. 511 ; 1925 BTA LEXIS 2365 ; September 8, 1925 , Decided Submitted May 19, 1925 . *2365 L. E.

Adams v. Commissioner

39 B.T.A. 387 · United States Board of Tax Appeals · Feb 9, 1939

Likewise in Rossheim v. … In Omaha National Bank v.

Pleasant Valley Farming Co. v. Commissioner

2 B.T.A. 836 · United States Board of Tax Appeals · Oct 12, 1925

Pleasant Valley Farming Co. v. Commissioner Docket No. 1069. United States Board of Tax Appeals 2 B.T.A. 836 ; 1925 BTA LEXIS 2248 ; October 12, 1925 , Decided Submitted June 25, 1925 . *2248 S. M.

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.

Consolidated Coke Co. v. Commissioner

25 B.T.A. 345 · United States Board of Tax Appeals · Jan 25, 1932

CONSOLIDATED COKE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Consolidated Coke Co. v. Commissioner Docket No. 16353. … United States Board of Tax Appeals 25 B.T.A. 345 ; 1932 BTA LEXIS 1535 ; January 25, 1932 , Promulgated *1535 1.

Mack v. Commissioner

37 B.T.A. 1101 · United States Board of Tax Appeals · Jun 21, 1938

MACK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mack v. Commissioner Docket No. 86856. … Stratton, 5 B.T.A. 1025 . *954 Reviewed by the Board. Decision will be entered under Rule 50. Footnotes 1. SEC. 25.

Wheeler v. Commissioner

16 B.T.A. 96 · United States Board of Tax Appeals · Apr 22, 1929

Russell v. United States, 278 U. S. 181 . … The repeal of section 1106(a) by section 612 of the Revenue Act of 1928 did not revive the liability. *98 United States v. John Barth Co. (C. C. A.), 27 Fed. (2d) 782; Dobbins v.

Jacobs v. Commissioner

11 B.T.A. 496 · United States Board of Tax Appeals · Apr 11, 1928

JACOBS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Jacobs v. Commissioner Docket No. 10742. … United States Board of Tax Appeals 11 B.T.A. 496 ; 1928 BTA LEXIS 3790 ; April 11, 1928 , Promulgated *3790 William M. Jacobs pro se. Frank S. Easby-Smith, Esq., for the respondent.

Bristol v. Commissioner

42 B.T.A. 263 · United States Board of Tax Appeals · Jun 28, 1940

The amendment so made has been held to be “declaratory of the law as it existed in the act of 1926 * * Empire Trust Co. v. Commissioner, 94 Fed. (2d) 307, affirming 35 B. T. A. 866. See also Sheets v. … Reviewed by the Board. Decision will be entered under Bule 50.

Vanco Mills, Inc. v. Commissioner

12 B.T.A. 557 · United States Board of Tax Appeals · Jun 13, 1928

VANCO MILLS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Vanco Mills, Inc. v. Commissioner Docket No. 13276. … United States Board of Tax Appeals 12 B.T.A. 557 ; 1928 BTA LEXIS 3505 ; June 13, 1928 , Promulgated *3505 Petitioner's inventory approved. J. H. Bridgers, Esq., for the petitioner. T. M.

Wilson Trust v. Commissioner

20 B.T.A. 549 · United States Board of Tax Appeals · Aug 13, 1930

Flint v. Stone Tracy Co., 220 U. S. 107 . … Zonne v. Minneapolis Syndicate, 220 U. S. 187 , U. S. v. Emery, etc., 237 U. S. 28 . ****** * The difference between the respondent and the Massachusetts Trusts considered in Hecht v. Malley, supra, is very marlted.

Earl v. Commissioner

10 B.T.A. 723 · United States Board of Tax Appeals · Feb 14, 1928

In the case of Blair v. … United States v. Robbins, 269 U. S. 315 . In view of the foregoing, it is our opinion that the amounts received by the petitioner as salary, fees, etc., should be taxable to him. Reviewed by the Board.

Barnard v. Commissioner

18 B.T.A. 1022 · United States Board of Tax Appeals · Feb 5, 1930

Under such circumstances the decisions of this Board in Alice M. Hastings, et al., 8 B. T. A. 670; E. C. Huffman, 1 B. T. A. 52; F. D. Keim, 4 B. T. A. 1240, and the decision of the court in Langstaff v.

Conway v. Commissioner

9 B.T.A. 664 · United States Board of Tax Appeals · Dec 19, 1927

CONWAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Conway v. Commissioner Docket No. 1614. … United States Board of Tax Appeals 9 B.T.A. 664 ; 1927 BTA LEXIS 2537 ; December 19, 1927 , Promulgated *2537 March 1, 1913, value determined. Adrian C. Conway pro se. Brice Toole, Esq., for the respondent.

Atterbury v. Commissioner

1 B.T.A. 169 · United States Board of Tax Appeals · Dec 11, 1924

Atterbury v. Commissioner Docket No. 195. … Final decision of the Board will be settled on consent or on seven days' notice. OPINION.

Fidelia Inv. Co. v. Commissioner

2 B.T.A. 512 · United States Board of Tax Appeals · Sep 8, 1925

Co. v. Commissioner Docket No. 983. United States Board of Tax Appeals 2 B.T.A. 512 ; 1925 BTA LEXIS 2367 ; September 8, 1925 , Decided Submitted July 14, 1925 . *2367 Claude I. Parker, Esq., and H. H.

Madison & Kedzie State Bank v. Commissioner

1 B.T.A. 922 · United States Board of Tax Appeals · Mar 30, 1925

Madison & Kedzie State Bank v. Commissioner Docket No. 1127. … From the testimony presented at the hearing the Board makes the following FINDINGS OF FACT.