Case law

Rainbow Royalty Co. v. Commissioner

3 B.T.A. 71 · United States Board of Tax Appeals · Nov 18, 1925

Rainbow Royalty Co. v. Commissioner Docket No. 3619. United States Board of Tax Appeals 3 B.T.A. 71 ; 1925 BTA LEXIS 2043 ; November 18, 1925 , Decided Submitted November 2, 1925 . *2043 W. B.

Willson v. Commissioner

44 B.T.A. 583 · United States Board of Tax Appeals · May 27, 1941

A. 798, where the Board held the grantor taxable. … A. 7th Cir.), 117 Fed. (2d) 247, the Board said : “Section 167, unlike 166, deals with the interest of a grantor in trust income.

O. S. Stapley Co. v. Commissioner

13 B.T.A. 557 · United States Board of Tax Appeals · Sep 26, 1928

STAPLEY CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. O. S. Stapley Co. v. Commissioner Docket No. 7685. … Reviewed by the Board. Judgment will be entered under Rule 50.

John Hiltz & Sons Co. v. Commissioner

4 B.T.A. 989 · United States Board of Tax Appeals · Sep 24, 1926

John Hiltz & Sons Co. v. Commissioner Docket No. 5395. United States Board of Tax Appeals 4 B.T.A. 989 ; 1926 BTA LEXIS 2112 ; September 24, 1926 , Decided *2112 John Holt Richardson, Esq., for the petitioner. M. N.

Great N. Ry. v. Commissioner

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

Phillips v. United States, 12 Fed. (2d) 598. … Eisner v. Macomber, 252 U. S. 189 ; Merehants’ 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. Kerbaugh-Empire Co., 271 U.

DuPont v. Commissioner

33 B.T.A. 643 · United States Board of Tax Appeals · Dec 5, 1935

S. 589 ; McDonald v. Com missioner, 52 Fed. (2d) 920. … No timely appeal to this Board was taken by the Air Reduction Co. from the respondent’s determination. Thereafter the respondent made an assessment of the deficiency against the Air Reduction Co.

Brenneman v. Commissioner

10 B.T.A. 544 · United States Board of Tax Appeals · Feb 6, 1928

Appeal of Follmer, 37 Pa. 121 ; Hagerty v. Albright, 52 Pa. 274 . … Reviewed by the Board. Judgment will he entered on IS days' notice, under Bule SO. AruNdell dissents.

O'Donnell v. Commissioner

35 B.T.A. 251 · United States Board of Tax Appeals · Jan 12, 1937

O'DONNELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. O'Donnell v. Commissioner Docket No. 79980. … Crooks v. Harrelson, 282 U.S. 55 ; United States v. Goldenberg, 168 U.S. 95 . Charles S. Fettretch, Esq., for the petitioner. Ralph F. Staubly, Esq., for the respondent.

Rose v. Commissioner

5 B.T.A. 130 · United States Board of Tax Appeals · Oct 20, 1926

Rose v. Commissioner Docket No. 10270. United States Board of Tax Appeals 5 B.T.A. 130 ; 1926 BTA LEXIS 2961 ; October 20, 1926 , Decided *2961 Arnold R. Baar, Esq., for the petitioner. B. G.

California Vegetable Union v. Commissioner

5 B.T.A. 795 · United States Board of Tax Appeals · Dec 14, 1926

CALIFORNIA VEGETABLE UNION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. California Vegetable Union v. Commissioner Docket No. 5209. … United States Board of Tax Appeals 5 B.T.A. 795 ; 1926 BTA LEXIS 2780 ; December 14, 1926 , Promulgated *2780 H. H. Tooley, C.P.A., for the petitioner. George E. Adams, Esq., for the respondent.

Warren Steam Pump Co. v. Commissioner

23 B.T.A. 585 · United States Board of Tax Appeals · Jun 4, 1931

WARREN STEAM PUMP COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Warren Steam Pump Co. v. Commissioner Docket No. 45568. … United States Board of Tax Appeals 23 B.T.A. 585 ; 1931 BTA LEXIS 1855 ; June 4, 1931 , Promulgated *1855 1.

Estate of Swope v. Commissioner

41 B.T.A. 213 · United States Board of Tax Appeals · Jan 30, 1940

See also In re Kaufmann's Estate, 127 Atl. 133 ; Sullivan v. Hess, 241 Pa. 407 ; 88 Atl. 544 . In Edson v. … A. 39; Beaumont v. Beaumont, 152 Fed. 55 ; Smith v. Commissioner, 59 Fed. (2d) 533.

Berkeley Hall School, Inc. v. Commissioner

31 B.T.A. 1116 · United States Board of Tax Appeals · Jan 24, 1935

BERKELEY HALL SCHOOL, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Berkeley Hall School, Inc. v. Commissioner Docket No. 47415. … Reviewed by the Board. Decision will be entered for the petitioner.

Lautz Marble Corp. v. Commissioner

5 B.T.A. 1287 · United States Board of Tax Appeals · Jan 31, 1927

Lautz Marble Corp. v. Commissioner Docket No. 6674. United States Board of Tax Appeals 5 B.T.A. 1287 ; 1927 BTA LEXIS 3629 ; January 31, 1927 , Promulgated *3629 William Cogger, Esq., for the petitioner. Ellis W.

Norfolk & W. R. Co. v. Commissioner

3 B.T.A. 597 · United States Board of Tax Appeals · Feb 4, 1926

Co. v. Commissioner Docket No. 3601. United States Board of Tax Appeals 3 B.T.A. 597 ; 1926 BTA LEXIS 2619 ; February 4, 1926 , Decided Submitted October 12, 1925 . *2619 John E. McClure, Esq., for the taxpayer.

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

Jemison v. Commissioner

3 B.T.A. 780 · United States Board of Tax Appeals · Feb 17, 1926

Jemison v. Commissioner Docket Nos. 2620-2622. United States Board of Tax Appeals 3 B.T.A. 780 ; 1926 BTA LEXIS 2550 ; February 17, 1926 , Decided Submitted August 10, 1925 . *2550 1. … SHOOK, Brown Marx Bldg., Birmingham, ala. DEAR SIR: Referring to the tentative proposition submitted by Mr.

William Greilich & Sons, Inc. v. Commissioner

3 B.T.A. 1333 · United States Board of Tax Appeals · Apr 20, 1926

William Greilich & Sons, Inc. v. Commissioner Docket No. 4647. United States Board of Tax Appeals 3 B.T.A. 1333 ; 1926 BTA LEXIS 2411 ; April 20, 1926 , Decided Submitted October 27, 1925 . *2411 1. … There was never any formal action taken by the board of directors in regard to this matter.

Sargent v. Commissioner

22 B.T.A. 1270 · United States Board of Tax Appeals · Apr 22, 1931

SARGENT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sargent v. Commissioner Docket No. 20493. … United States Board of Tax Appeals 22 B.T.A. 1270 ; 1931 BTA LEXIS 1976 ; April 22, 1931 , Promulgated *1976 Held that the original return for the calendar year 1917, filed on May 16, 1918, by the husband of the petitioner

Consumers Ice Co. v. Commissioner

11 B.T.A. 144 · United States Board of Tax Appeals · Mar 22, 1928

CONSUMERS ICE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Consumers Ice Co. v. Commissioner Docket No. 12704. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.