Case law

Carter v. Commissioner

36 B.T.A. 60 · United States Board of Tax Appeals · Jun 8, 1937

In Bull v. … McKittrick v.

Rhodes v. Commissioner

44 B.T.A. 1315 · United States Board of Tax Appeals · Aug 29, 1941

Hulburd v. Commissioner, 296 U. S. 300 . … The fact that he recited in his petition before the Board that he was no longer executor of Mr.

Stamler v. Commissioner

40 B.T.A. 56 · United States Board of Tax Appeals · Jun 7, 1939

Kimberly v. Arms, 129 U. S. 512 . To the same effect are Metropolitan etc. Trust Co. v. Perry, 194 Ill. App. 271 , and Citizens State Bank v. Joplin, 198 S. W. 370, 372 . … Warwick, 108 Fed. 46 ; Harman v. Helvering, 90 Fed. (2d) 622; George H. Harrian, 30 B. T.

Satovsky v. Commissioner

1 B.T.A. 22 · United States Board of Tax Appeals · Oct 24, 1924

(Hales v. Owen, 2 Salk., 625; Rex v. Elkins, 4 Burrows, 2130; Thayer v. Felt, 4 Pick., 354 .) … See, also, Blaffer v. New Orleans Water Supply Co., 160 Fed., 389 ; Meyer v. Hot Springs Improvement Co., 169 Fed., 628 ; Seigelschiffer v. Penn Mutual Life Ins. Co., 248 Fed., 226 ; Maresca et al. v.

U S L Battery Corp. v. Commissioner

32 B.T.A. 810 · United States Board of Tax Appeals · Jun 21, 1935

McPherson v. Commissioner, 54 Fed. (2d) 751, affirming 22 B. T. A. 390; Helvering v. South Penn Oil Co., 68 Fed. (2d) 420; W. O. Menger, 17 B. T. A. 998; Continental Oil Co., 23 B. T. A. 311. … Board becomes final.

Griffiths v. Commissioner

28 B.T.A. 380 · United States Board of Tax Appeals · Jun 15, 1933

People, etc. v. … The Commissioner acted upon them in sending out the deficiency letter later. * * * In Board v.

Waggoner v. Commissioner

9 B.T.A. 629 · United States Board of Tax Appeals · Dec 17, 1927

See, also, Davis v. Fant (Tex. Civ. App.) 93 S. W. 193 ; Leonard v. King (Tex. Civ. App.) 164 S. W. 1110 ; Jones v. Taylor 7 Tex. 240 ; Roos v. Thigpen (Tex. Civ. App.) 140 S. W. 1180 ; Duniven v. Turner (Tex. Civ. … W. 267 ; Mathews v. Caldwell (Tex. Civ. App.) 258 S. W. 810 .

Shafer v. Commissioner

2 B.T.A. 640 · United States Board of Tax Appeals · Sep 28, 1925

Jacobs v. Hoitt, 119 Wash. 283 , was an action by a creditor to subject certain property to a judgment against Hoitt, collectible only *645 from his separate property. … Brown at the time of his marriage.”

French & Co. v. Commissioner

10 B.T.A. 665 · United States Board of Tax Appeals · Feb 13, 1928

Relfe v. Rundle, 103 U. S. 222, 226 ; Howarth v. Lombard, 175 Massachusetts, 570; Howarth v. Angle, 162 N. Y. 179, 182 . … Reviewed by the Board.

Tally v. Commissioner

22 B.T.A. 712 · United States Board of Tax Appeals · Mar 11, 1931

Brown, Esq., and E. H. Whitcombe, Esq., for the petitioner. C. H. Curl, Esq., for the respondent. … Reviewed by the Board. Judgment will be entered for the respondent.

Levy v. Commissioner

25 B.T.A. 1174 · United States Board of Tax Appeals · Apr 19, 1932

This view would reverse several of the Board decisions just cited, as well as subsume that in United States v. Provident Trust Co. of Pennsylvania, 281 U. … earlier decision of this Board.

Mitchell v. Commissioner

45 B.T.A. 822 · United States Board of Tax Appeals · Nov 25, 1941

See Mitchell v. Commissioner, 118 Fed. (2d) 308. … Griffiths v. Commissioner, 50 Fed. (2) 782 [ 2 USTC ¶766 ].

Schmalstig v. Commissioner

43 B.T.A. 433 · United States Board of Tax Appeals · Jan 28, 1941

United States v. … Reviewed by the Board. Sec. 307.

Goodenough v. Commissioner

30 B.T.A. 69 · United States Board of Tax Appeals · Mar 13, 1934

In its opinion the Board relied particularly upon the language of the Supreme Court in Knox v. McElligott, 258 U.S. 546 . … See Gwinn v. Commissioner, 287 U.S. 224 , and cases cited.

Zakon v. Commissioner

7 B.T.A. 687 · United States Board of Tax Appeals · Jul 22, 1927

See Tracy v. Ginzberg, 205 U. … United States v. Flannery, 268 U. S. 98 ; 5 Am. Fed. Tax Rep. 5373; McCaughn v. Ludington, 268 U. S. 106 ; 5 Am. Fed. Tax Rep. 5376. The license cost the petitioner $11,000 in 1911.

National Refining Co. v. Commissioner

1 B.T.A. 236 · United States Board of Tax Appeals · Dec 23, 1924

This it can not do Amy v. City of Watertown, 130 U. S. 301 ; Bank v. Kissane, 32 Fed. 429 . … Co. v. Ins. Co., 172 Fed. 364 , 97 C. C. A. 62 ; Portland & F. R. Co. v. Spillman, 23 Or. 587 , 32 Pac. 689 ; Bennecke v. Ins. Co., 105 U. S. 359 ; Cal. Southern Hotel Co. v.

Clarke v. Commissioner

22 B.T.A. 314 · United States Board of Tax Appeals · Feb 24, 1931

V. … V.

Scruggs v. Commissioner

29 B.T.A. 1102 · United States Board of Tax Appeals · Feb 14, 1934

Eisendrath et al., Executors, 28 B.T.A. 744 ; Burnet v. San Joaquin Fruit & Investment Co., 52 Fed. (2d) 123, reversing, in part, 16 B.T.A. 1290 . In the case of Commissioner v. … We hold that the Board has jurisdiction, and an order will be entered denying the petitioner’s motion to dismiss. Reviewed by the Board. Teammell, Mtordook, and GoodRich dissent.

Craig v. Commissioner

11 B.T.A. 193 · United States Board of Tax Appeals · Mar 26, 1928

CRAIG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Craig v. Commissioner Docket No. 9819. … See Donnelly v.

Northwest Utilities Sec. Corp. v. Commissioner

27 B.T.A. 524 · United States Board of Tax Appeals · Jan 9, 1933

Morgan v. Forbes, 236 Mass. 480 ; 128 N. E. 792 ; O'Brien v. Boland, 166 Mass. 481 ; 44 N. E. 602 ; Howe v. Hayward, 108 Mass. 54 ; Hunt v. Weir, 100 Ind. 501 . … Inasmuch as the property was not otherwise encumbered, this Board sustained that sale. In Iowa Bridge Co. v.