Case law

Alworth v. Commissioner

38 B.T.A. 656 · United States Board of Tax Appeals · Sep 29, 1938

ALWORTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Alworth v. Commissioner Docket No. 91345. … United States Board of Tax Appeals 38 B.T.A. 656 ; 1938 BTA LEXIS 839 ; September 29, 1938 , Promulgated *839 Federal income and excess profits taxes paid in the following year held not deductible by corporations on the cash

Weiden v. Commissioner

31 B.T.A. 138 · United States Board of Tax Appeals · Aug 31, 1934

WEIDEN, AS EXECUTORS OF THE ESTATE OF ROBERT WEIDEN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Weiden v. Commissioner Docket No. 70763. … United States Board of Tax Appeals 31 B.T.A. 138 ; 1934 BTA LEXIS 1155 ; August 31, 1934 , Promulgated *1155 The value of real estate acquired by decedent and his wife as tenants by the entirety prior to 1916 is to be included

Haas Bldg. Co. v. Commissioner

22 B.T.A. 528 · United States Board of Tax Appeals · Mar 4, 1931

Cf. also United States v. Phellis, 257 U. S. 156 , and Taft v. Bowers, 278 U. S. 470 . … Reviewed by the Board. Judgment will be entered under Rule 50.

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.

Yale Brevda Paper Box Mfg. Co. v. Commissioner

2 B.T.A. 900 · United States Board of Tax Appeals · Oct 19, 1925

Co. v. Commissioner Docket No. 3353. United States Board of Tax Appeals 2 B.T.A. 900 ; 1925 BTA LEXIS 2219 ; October 19, 1925 , Decided Submitted June 1, 1925 . *2219 Herman Brevda for the taxpayer. Jas. T.

Webb v. Commissioner

5 B.T.A. 366 · United States Board of Tax Appeals · Oct 30, 1926

Webb v. Commissioner Docket No. 5591. United States Board of Tax Appeals 5 B.T.A. 366 ; 1926 BTA LEXIS 2896 ; October 30, 1926 , Decided *2896 1. … In the opinion of the Board, the Massachusetts income tax is a tax for the year in which it is assessed and becomes payable, in this case for the year 1920, and is measured by the income for the preceding calendar year. *

Buchanan v. Commissioner

20 B.T.A. 210 · United States Board of Tax Appeals · Jul 8, 1930

BUCHANAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Buchanan v. Commissioner Docket No. 17375. … United States Board of Tax Appeals 20 B.T.A. 210 ; 1930 BTA LEXIS 2182 ; July 8, 1930 , Promulgated *2182 1.

John F. McDonald Lumber Co. v. Commissioner

5 B.T.A. 731 · United States Board of Tax Appeals · Dec 8, 1926

MCDONALD LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. John F. McDonald Lumber Co. v. Commissioner Docket No. 5153. … United States Board of Tax Appeals 5 B.T.A. 731 ; 1926 BTA LEXIS 2788 ; December 8, 1926 , Promulgated *2788 Where petitioner keeps its books on the accrual basis, it may not deduct for the year 1919 officers' salaries voted

Shaw-Hayden Bldg. Co. v. Commissioner

18 B.T.A. 949 · United States Board of Tax Appeals · Jan 30, 1930

SHAW-HAYDEN BUILDING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Shaw-Hayden Bldg. Co. v. Commissioner Docket No. 13130. … United States Board of Tax Appeals 18 B.T.A. 949 ; 1930 BTA LEXIS 2559 ; January 30, 1930 , Promulgated *2559 Amounts paid by petitioner to secure removal of liens standing against property purchased at receiver's sale and

Dibblee v. Commissioner

29 B.T.A. 1070 · United States Board of Tax Appeals · Feb 13, 1934

In Murphy v. … This principle was nationalized by the Supreme Court in Brewster v. Gage, 280 U.S. 327 , and has been applied *1437 by the Board in many decisions.

Harriet Cotton Mills v. Commissioner

5 B.T.A. 734 · United States Board of Tax Appeals · Dec 8, 1926

Harriet Cotton Mills v. Commissioner Docket No. 6228. United States Board of Tax Appeals 5 B.T.A. 734 ; 1926 BTA LEXIS 2790 ; December 8, 1926 , Promulgated *2790 1. … So far as the instant case is concerned, the question of accrued tax liability for the year 1919 *2795 is a closed incident, but the Board, having now before it the redetermination of the tax liability for the year 1920,

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.

Herdling v. Commissioner

16 B.T.A. 100 · United States Board of Tax Appeals · Apr 22, 1929

HERDLING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Herdling v. Commissioner Docket No. 26553. … United States Board of Tax Appeals 16 B.T.A. 100 ; 1929 BTA LEXIS 2642 ; April 22, 1929 , Promulgated *2642 Henry Varay, Esq., for the petitioner. O. J. Tall, Esq., for the respondent.

Farmers & Planters' Tobacco Warehouse Co. v. Commissioner

22 B.T.A. 1331 · United States Board of Tax Appeals · Apr 28, 1931

FARMERS & PLANTERS TOBACCO WAREHOUSE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Farmers & Planters' Tobacco Warehouse Co. v. Commissioner Docket No. 16450. … Holton Key V.

Marbelite Corp. of America, Ltd. v. Commissioner

30 B.T.A. 311 · United States Board of Tax Appeals · Apr 4, 1934

MARBELITE CORPORATION OF AMERICA, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Marbelite Corp. of America, Ltd. v. Commissioner Docket Nos. 65942, 70552. … United States Board of Tax Appeals 30 B.T.A. 311 ; 1934 BTA LEXIS 1348 ; April 4, 1934 , Promulgated *1348 1.

Texas Chem. Co. v. Commissioner

11 B.T.A. 390 · United States Board of Tax Appeals · Apr 3, 1928

TEXAS CHEMICAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Texas Chem. Co. v. Commissioner Docket No. 6360. … United States Board of Tax Appeals 11 B.T.A. 390 ; 1928 BTA LEXIS 3813 ; April 3, 1928 , Promulgated *3813 1.

Blake v. Commissioner

23 B.T.A. 554 · United States Board of Tax Appeals · Jun 3, 1931

In Hughes v. … Bristol v. Austin, 40 Conn. 438 -447; Harper v, Phelps, 21 Conn. 257 -269; Gilbert v.

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.

Burnham v. Commissioner

33 B.T.A. 147 · United States Board of Tax Appeals · Oct 3, 1935

They cite Pinellas Ice & Cold Storage Co. v. Commissioner, 287 U. S. 462 , and Cortland Specialty Co. v. … Reviewed by the Board. Decision will he entered under Rule 60. VAN FossaN dissents.

John Hood & Co. v. Commissioner

3 B.T.A. 1106 · United States Board of Tax Appeals · Mar 31, 1926

John Hood & Co. v. Commissioner Docket No. 6496. … United States Board of Tax Appeals 3 B.T.A. 1106 ; 1926 BTA LEXIS 2484 ; March 31, 1926 , Decided Submitted March 3, 1926 . *2484 The profits tax of foreign corporations should be computed under the provisions of section