Case law

Frost v. Commissioner

38 B.T.A. 1402 · United States Board of Tax Appeals · Dec 16, 1938

United States v. Phellis, 257 U. S. 156 ; Davidson v. Commissioner, 305 U. S. 44 . … Eeviewed by the Board. Decision will be entered under Bule SO. Leech concurs only in the result.

Koen Bros., Inc. v. Commissioner

1 B.T.A. 417 · United States Board of Tax Appeals · Jan 28, 1925

Koen Bros., Inc. v. Commissioner Docket No. 712. … United States Board of Tax Appeals 1 B.T.A. 417 ; 1925 BTA LEXIS 2940 ; January 28, 1925 , decided Submitted January 20, 1925 . *2940 The deficiency is determined in accordance with stipulation filed by counsel. A. W.

Clay v. Commissioner

40 B.T.A. 562 · United States Board of Tax Appeals · Sep 15, 1939

ZAIDA CLAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Clay v. Commissioner Docket No. 93356. … Pacific National Co. v. Welch, supra.

Massachusetts Fire & Marine Ins. Co. v. Commissioner

16 B.T.A. 625 · United States Board of Tax Appeals · May 23, 1929

But if it needs an answer, no more effective one could be made than that of the United States Supreme Court in Maryland Casualty Co. v. United States, 251 U. … Reviewed by the Board. Judgment will he entered for the respondent.

Holden v. Commissioner

27 B.T.A. 530 · United States Board of Tax Appeals · Jan 9, 1933

HOLDEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Holden v. Commissioner Docket Nos. 55486, 62198. … United States Board of Tax Appeals 27 B.T.A. 530 ; 1933 BTA LEXIS 1348 ; January 9, 1933 , Promulgated *1348 The petitioner leased for a period of 100 years a residential apartment in a building owned by the lessor corporation

Kenilworth Plantation, Inc. v. Commissioner

7 B.T.A. 109 · United States Board of Tax Appeals · May 26, 1927

KENILWORTH PLANTATION, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kenilworth Plantation, Inc. v. Commissioner Docket No. 6541. … United States Board of Tax Appeals 7 B.T.A. 109 ; 1927 BTA LEXIS 3257 ; May 26, 1927 , Promulgated *3257 Isom J. Guillory, Esq., and E. Barrett Prettyman, Esq., for the petitioner. J.

Crowell & Little Constr. Co. v. Commissioner

3 B.T.A. 829 · United States Board of Tax Appeals · Feb 17, 1926

Co. v. Commissioner Docket No. 3658. United States Board of Tax Appeals 3 B.T.A. 829 ; 1926 BTA LEXIS 2561 ; February 17, 1926 , Decided Submitted November 21, 1925 . *2561 Edward T. Quigley, Esq., for the taxpayer. A.

Helms Bakeries v. Commissioner

46 B.T.A. 308 · United States Board of Tax Appeals · Feb 11, 1942

Helms Bakeries v. Commissioner Docket Nos. 102603, 102604, 102602. United States Board of Tax Appeals 46 B.T.A. 308 ; 1942 BTA LEXIS 881 ; February 11, 1942 , Promulgated *881 1. … Koshland v. Helvering, 298 U.S. 441 ; Sprouse v. Commissioner, 122 Fed.(2d) 973 . It, therefore, is not within the rule recognized by the Board in Paraport Theatre Leasing Corporation, 44 B.T.A. 108 . Cf.

Orth v. Commissioner

9 B.T.A. 249 · United States Board of Tax Appeals · Nov 22, 1927

ORTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Orth v. Commissioner Docket No. 5588. … United States Board of Tax Appeals 9 B.T.A. 249 ; 1927 BTA LEXIS 2637 ; November 22, 1927 , Promulgated *2637 Frank L. Orth pro se. James V. O'Callahan, Esq., for the respondent.

Gardner & Adams Co. v. Commissioner

2 B.T.A. 611 · United States Board of Tax Appeals · Sep 28, 1925

Gardner & Adams Co. v. Commissioner Docket No. 1008. United States Board of Tax Appeals 2 B.T.A. 611 ; 1925 BTA LEXIS 2309 ; September 28, 1925 , Decided Submitted May 18, 1925 . *2309 Walter G.

Russell v. Commissioner

45 B.T.A. 397 · United States Board of Tax Appeals · Oct 22, 1941

Corliss v. Bowers, 281 *402 U. S. 376 ; Burnet v. Wells, 289 U. S. 670 ; DuPont v. Commissioner, 289 U. S. 685 ; Helvering v. Clifford, 309 U. S. 331 ; Lehman v. Commissioner , 109 Fed. (2d) 99, affirming 39 B. T. … Reviewed by the Board. Decision will be entered under Bule SO. Murdock dissents.

Lehmann v. Commissioner

21 B.T.A. 664 · United States Board of Tax Appeals · Dec 12, 1930

A. 1008; affd., Blair v. Barton, 26 Fed. (2d) 765; Elizabeth S. Sprague, 8 B. T. A. 173; A. W. Henn, Trustee, 8 B. T. A. 190; John D. Rogers, Trustee, 16 B. T. A. 368; Ordway v. … Willcuts, 12 Fed. (2d) 105; 19 Fed. (2d) 917; Crocker v. Nichols, 21 Fed. (2d) 598.

Canyon Lumber Co. v. Commissioner

1 B.T.A. 473 · United States Board of Tax Appeals · Jan 31, 1925

Canyon Lumber Co. v. Commissioner Docket No. 238. … United States Board of Tax Appeals 1 B.T.A. 473 ; 1925 BTA LEXIS 2889 ; January 31, 1925 , decided Submitted November 24, 1924 . *2889 The Canyon Lumber Company in 1917 owned 50 per cent of the stock of the Johnson-Dean Lumber

W. W. Sheane Auto Co. v. Commissioner

9 B.T.A. 1317 · United States Board of Tax Appeals · Jan 16, 1928

SHEANE AUTO CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. W. Sheane Auto Co. v. Commissioner Docket No. 5187. … United States Board of Tax Appeals 9 B.T.A. 1317 ; 1928 BTA LEXIS 4245 ; January 16, 1928 , Promulgated *4245 Matthew W. Hill, Esq., and A. G. Elder, Esq., for the petitioner. Henry Ravenel, Esq., for the respondent.

J. B. Carr Biscuit Co. v. Commissioner

6 B.T.A. 1294 · United States Board of Tax Appeals · May 11, 1927

CARR BISCUIT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. B. Carr Biscuit Co. v. Commissioner Docket No. 8988. … United States Board of Tax Appeals 6 B.T.A. 1294 ; 1927 BTA LEXIS 3288 ; May 11, 1927 , Promulgated *3288 John S. Lloyd, C.P.A., for the petitioner. J. E. Marshall, Esq., for the respondent.

Eastern Bldg. Corp. v. Commissioner

16 B.T.A. 138 · United States Board of Tax Appeals · Apr 23, 1929

EASTERN BUILDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Eastern Bldg. Corp. v. Commissioner Docket No. 20746. … United States Board of Tax Appeals 16 B.T.A. 138 ; 1929 BTA LEXIS 2637 ; April 23, 1929 , Promulgated *2637 In determining whether net income is in excess of $25,000 and whether the credit of $2,000 is to be allowed, the

United States Varnish Tile Co. v. Commissioner

15 B.T.A. 1366 · United States Board of Tax Appeals · Apr 11, 1929

UNITED STATES VARNISH TILE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. United States Varnish Tile Co. v. Commissioner Docket No. 15069. … United States Board of Tax Appeals 15 B.T.A. 1366 ; 1929 BTA LEXIS 2677 ; April 11, 1929 , Promulgated *2677 1. The value of certain engraved copper rolls at December 31, 1919, was $18,000. 2.

Union Guardian Trust Co. v. Commissioner

32 B.T.A. 996 · United States Board of Tax Appeals · Jul 19, 1935

The petitioner, citing no case precisely in point, says' that the question involved herein has never been decided by the Board or any court. See, however, Commissioner v. Strauss, 77 Fed. (2d) 401. … Buck v. Helvering, 73 Fed. (2d) 760), nor did it say “ allowed by a court ” (cf. James D. Bronson et al., Trustees, 7 B. T. A. 127; affd., 32 Fed. (2d) 112); and 0ormrdssioner v. Strauss, supra.

Grover v. Commissioner

3 B.T.A. 508 · United States Board of Tax Appeals · Jan 30, 1926

As this Board has said heretofore, in the Appeal of Converse & Co., 1 B. T. … Sigua Iron Co. v. Greene, 88 Fed. 207 ; O’Shea v. New York, C. & St. L. R. Co., 105 Fed. 559 ; Mitchell v. McShane Lumber Co., 220 Fed. 878 .

Atlanta-Southern Dental College v. Commissioner

15 B.T.A. 1325 · United States Board of Tax Appeals · Apr 10, 1929

Metropolitan Business College v. Blair (C. C. A.), 24 Fed. (2d) 176, affirming 5 B. T. A. 10; Infant Incubator Co., 12 B. T. A. 449; Strayer's Business College, Inc., 10 B. T. … Reviewed by the Board. Decision will be entered for the respondent. Trussell dissents.