Case law

Goedel v. Commissioner

39 B.T.A. 1 · United States Board of Tax Appeals · Jan 3, 1939

See Klein, Federal Income Taxation (1929), p. 394; Welch v. Helvering, 290 U. S. 111 . This Board has previously considered the decision of Harris & Co. v. … Reviewed by the Board. Decision will be entered under Rule 50. Leech concurs only in the result.

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.

Tuttle v. Commissioner

19 B.T.A. 502 · United States Board of Tax Appeals · Apr 8, 1930

TUTTLE, PETITIONER, v. COMMISSIONER OF INTERNAL. REVENUE, RESPONDENT. Tuttle v. Commissioner Docket No. 32998. … Reviewed by the Board.

Salt Lake Hardware Co. v. Commissioner

27 B.T.A. 482 · United States Board of Tax Appeals · Dec 30, 1932

SALT LAKE HARDWARE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Salt Lake Hardware Co. v. Commissioner Docket Nos. 46911, 56901. … United States Board of Tax Appeals 27 B.T.A. 482 ; 1932 BTA LEXIS 1059 ; December 30, 1932 , Promulgated *1059 1.

Barth v. Commissioner

35 B.T.A. 546 · United States Board of Tax Appeals · Feb 26, 1937

In Mulqueen v. Commissioner, 65 Fed. (2d) 365, affirming 25 B. T. … Reviewed by the BoaRd. Decision will be entered for the respondent.

Central R. Co. v. Commissioner

29 B.T.A. 14 · United States Board of Tax Appeals · Sep 7, 1933

Robertson v. Chapman, 152 U.S. 673 ; United States v. Carter, 217 U.S. 286 ; Sandoval v. Randolph, 222 U.S. 161 ; Essex Trust Co. v. Enright, 214 Mass. 507 ; 102 N.E. 441 ; Hogle v. … North American Oil Consolidated v. Burnet, 286 U.S. 417 ; Board v. Commissioner, 51 Fed. (2d) 73. Such payment of taxes, therefore, was made by these corporations on their own behalf and not on the petitioner’s account.

Vanderbilt v. Commissioner

5 B.T.A. 1055 · United States Board of Tax Appeals · Jan 11, 1927

VANDERBILT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JAMES R. DEERING, EXECUTOR, ESTATE OF REGINALD C. VANDERBILT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Vanderbilt v. … That farming is a business and, as such, is entitled to all deductions from gross income allowed in other branches of industry is well established both by the courts and the decisions of this Board. *1058 Plant v.

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.

Interstate Reserve Life Ins. Co. v. Commissioner

37 B.T.A. 54 · United States Board of Tax Appeals · Jan 12, 1938

Thus the Supreme Court said in Helvering v. Inter-Mountain Life Insurance Co., 294 U. … The Court of Claims, in Continental Assurance Co. v. United, States, 8 Fed.

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.

Jackling v. Commissioner

9 B.T.A. 312 · United States Board of Tax Appeals · Nov 25, 1927

Jackling v. Commissioner Docket No. 4272. United States Board of Tax Appeals 9 B.T.A. 312 ; 1927 BTA LEXIS 2615 ; November 25, 1927 , Promulgated *2615 1. … The petitioner and some of his business associated boarded the boat at San Pedro and went as far as Panama.

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.

Gilliam Mfg. Co. v. Commissioner

1 B.T.A. 967 · United States Board of Tax Appeals · Apr 7, 1925

Co. v. Commissioner Docket No. 964. … United States Board of Tax Appeals 1 B.T.A. 967 ; 1925 BTA LEXIS 2737 ; April 7, 1925 , decided Submitted January 29, 1925 . *2737 In determining the taxable gain on the sale of patents which had been developed by the taxpayer

Cadwalader v. Commissioner

15 B.T.A. 1 · United States Board of Tax Appeals · Jan 22, 1929

CADWALADER, EXECUTORS, ESTATE OF JOHN CADWALADER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cadwalader v. Commissioner Docket No. 13296. … Reviewed by the Board. Decision will be entered under Rule 50. SMITH and VAN FOSSAN dissent on the second point.

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

Daily Pantagraph, Inc. v. Commissioner

9 B.T.A. 1173 · United States Board of Tax Appeals · Jan 11, 1928

Daily Pantagraph, Inc. v. Commissioner Docket No. 4126. United States Board of Tax Appeals 9 B.T.A. 1173 ; 1928 BTA LEXIS 4289 ; January 11, 1928 , Promulgated *4289 1. … Reviewed by the Board. Judgment will be entered upon 15 days' notice, pursuant to Rule 50.

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.