Case law

Oak Grove & G. R. Co. v. Commissioner

6 B.T.A. 661 · United States Board of Tax Appeals · Mar 30, 1927

OAK GROVE & GEORGETOWN RAILROAD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Oak Grove & G. R. Co. v. Commissioner Docket No. 19023. … United States Board of Tax Appeals 6 B.T.A. 661 ; 1927 BTA LEXIS 3445 ; March 30, 1927 , Promulgated *3445 In determining whether the net income for 1923 is in excess of $25,000 and the credit of $2,000 provided for by section

Royal Palm Cemetery Syndicate v. Commissioner

45 B.T.A. 138 · United States Board of Tax Appeals · Sep 17, 1941

In both instances the Board held these enterprises to resemble partnerships more nearly than corporations and to be taxable as the former. … Ittleson v. Anderson, 67 Fed. (2d) 323; Harmar Coal Co. v. Heiner, 34 Fed. (2d) 725.

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.

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. *

Ward v. Commissioner

8 B.T.A. 704 · United States Board of Tax Appeals · Oct 10, 1927

HAMILTON WARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ward v. Commissioner Docket No. 11322. … United States Board of Tax Appeals 8 B.T.A. 704 ; 1927 BTA LEXIS 2814 ; October 10, 1927 , Promulgated *2814 Hamilton Ward, Esq., pro se. Bruce A. Low, 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.

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.

Chicago Nut Co. v. Commissioner

5 B.T.A. 614 · United States Board of Tax Appeals · Nov 24, 1926

CHICAGO NUT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chicago Nut Co. v. Commissioner Docket No. 19180. … V. H. Wilde, for the petitioner. Joseph K. Moyer, Esq., for the respondent.

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.

Goldsmith v. Commissioner

7 B.T.A. 151 · United States Board of Tax Appeals · May 28, 1927

GOLDSMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Goldsmith v. Commissioner Docket No. 6335. … United States Board of Tax Appeals 7 B.T.A. 151 ; 1927 BTA LEXIS 3239 ; May 28, 1927 , Promulgated *3239 Thomas J. Hargadon, C.P.A., for the petitioner. Thomas P. Dudley, Jr., esq., for the respondent.

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.

Suhr v. Commissioner

41 B.T.A. 1270 · United States Board of Tax Appeals · May 29, 1940

SUHR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Suhr v. Commissioner Docket Nos. 94999, 96143. … The doctrine of Douglas v. Willcuts, 296 U.S. 1 , does not apply under such circumstances. ARUNDELL agrees with this dissent.

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.

Cleveland v. Commissioner

28 B.T.A. 578 · United States Board of Tax Appeals · Jun 28, 1933

United States v. Garfunkel, 52 Fed. (2d) 727; Helen Dean Wright, 28 B.T.A. 543 . … Reviewed by the Board. Decision will he entered for the respondent. [Sec. 271 (a), Revenue Act of 1928.]

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.