Case law

Atlantic Coast Line R. R. v. Commissioner

31 B.T.A. 730 · United States Board of Tax Appeals · Nov 27, 1934

Such has been the ruling of the Board of Tax Appeals. Turner's Falls Power & Electric Co. v. Commissioner of Internal Revenue, 15 B. T. A. 983; Great Northern Ry. Co. v. Commissioner of Internal Revenue, 8 B. T. A. 225. … Reviewed by the Board. Judgment wül be entered wider Rule 50.

La Salle Portland Cement Co. v. Commissioner

4 B.T.A. 438 · United States Board of Tax Appeals · Jul 27, 1926

La Salle Portland Cement Co. v. Commissioner Docket Nos. 5158-5159. … Item No. 1, only, remains for the consideration of the Board. This and the deficiency *2292 for 1919 involve the same questions of fact and law. FINDINGS OF FACT. 1.

Baker-Vawter Co. v. Commissioner

7 B.T.A. 594 · United States Board of Tax Appeals · Jul 8, 1927

See also United Drug Co. v. Nichols, 21 Fed. (2d) 160. We have also held in H. S. Crocker Co., 5 B. T. … Beviewed by the Board. Judgment will be entered on W days’ notice, wnder Rule SO. GeebN dissents.

Robillard v. Commissioner

20 B.T.A. 685 · United States Board of Tax Appeals · Jan 1, 1930

BEEMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Robillard v. Commissioner Docket Nos. 44008, 45835. … United States Board of Tax Appeals 20 B.T.A. 685 ; 1930 BTA LEXIS 2057 ; September, 8, 1930 , Promulgated *2057 1.

Ulferts v. Commissioner

11 B.T.A. 408 · United States Board of Tax Appeals · Apr 3, 1928

ULFERTS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ulferts v. Commissioner Docket No. 14034. … United States Board of Tax Appeals 11 B.T.A. 408 ; 1928 BTA LEXIS 3817 ; April 3, 1928 , Promulgated *3817 J. J. Ulferts pro se. Paul L. Peyton, Esq., for the respondent.

Keen v. Commissioner

6 B.T.A. 275 · United States Board of Tax Appeals · Feb 19, 1927

HERBERT IDE KEEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Keen v. Commissioner Docket No. 8423. … United States Board of Tax Appeals 6 B.T.A. 275 ; 1927 BTA LEXIS 3570 ; February 19, 1927 , Promulgated *3570 John Wattawa, Esq., for the petitioner. C. H. Curl, Esq., for the respondent.

Old Mission Portland Cement Co. v. Commissioner

25 B.T.A. 305 · United States Board of Tax Appeals · Jan 21, 1932

Anchor Co. v. Commissioner, 42 F. (2d) 99 (C. C. A. 4); Am-Plus Storage Battery Co. v. Commissioner, 35 F. (2d) 167 (C. C. A. 7). * * * In Anchor Co. v. … Reviewed by the Board. Judgment will be entered under Rule 50. Goodkich dissents.

Champlin v. Commissioner

1 B.T.A. 1255 · United States Board of Tax Appeals · May 26, 1925

Champlin v. Commissioner Docket No. 2419. United States Board of Tax Appeals 1 B.T.A. 1255 ; 1925 BTA LEXIS 2605 ; May 26, 1925 , decided Submitted April 27, 1925 . *2605 Harry O. Glasser, Esq., for the taxpayer.

Hirsch-Weis Mfg. Co. v. Commissioner

14 B.T.A. 796 · United States Board of Tax Appeals · Dec 18, 1928

HIRSCH-WEIS MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hirsch-Weis Mfg. Co. v. Commissioner Docket No. 30494. … United States Board of Tax Appeals 14 B.T.A. 796 ; 1928 BTA LEXIS 2912 ; December 18, 1928 , Promulgated *2912 Robert T. Jacobs, Esq., for the petitioner. Eugene Meacham, Esq., for the respondent. MILLIKEN *796 OPINION.

Marston v. Commissioner

17 B.T.A. 730 · United States Board of Tax Appeals · Sep 30, 1929

BERTRAM MARSTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THOMAS M. JAMES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM H. JONES, PETITIONER, v. … Reviewed by the Board. Judgment will be entered for the respondent.

Lambert's Point Tow Boat Co. v. Commissioner

16 B.T.A. 1360 · United States Board of Tax Appeals · Jul 17, 1929

Hirschberg v. Bacher, 159 Wis. 207 ; 149 N. W. 383 ; McCall v. Moschowitz, 1 N. Y. St. 99; Ryman v. Kennedy, 141 Ga. 75; 80 S. E. 551 . … Wilcox v. Consolidated Gas Co., 212 U. S. 19 .

Polichroniades v. Commissioner

2 B.T.A. 1263 · United States Board of Tax Appeals · Nov 9, 1925

Polichroniades v. Commissioner Docket No. 1265. … United States Board of Tax Appeals 2 B.T.A. 1263 ; 1925 BTA LEXIS 2102 ; November 9, 1925 , Decided Submitted August 24, 1925 . *2102 Martin Bourke, Esq., for the taxpayer.

Deutsch v. Commissioner

2 B.T.A. 729 · United States Board of Tax Appeals · Sep 30, 1925

Deutsch v. Commissioner Docket No. 3005. United States Board of Tax Appeals 2 B.T.A. 729 ; 1925 BTA LEXIS 2298 ; September 30, 1925 , Decided Submitted July 6, 1925 . *2298 Ellis W.

Cereal Products Refining Corp. v. Commissioner

39 B.T.A. 92 · United States Board of Tax Appeals · Jan 17, 1939

Lynch v. Tilden Produce Co., 265 U. S. 315, 320-322 , 44 S. Ct. 488 , 68 L. Ed. 1034 ; Miller v. United States, 294 U. S. 435, 439, 440 , 55 S. Ct. 440 , 79 L. Ed. 977 , and cases cited. … Co. v. Davidson, 257 U. S. 506, 514 , 42 S. Ct. 179 , 66 L. Ed. 341 .

St. Louis Tin & Sheet Metal Working Co. v. Commissioner

12 B.T.A. 723 · United States Board of Tax Appeals · Jun 21, 1928

LOUIS TIN & SHEET METAL WORKING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. St. Louis Tin & Sheet Metal Working Co. v. Commissioner Docket No. 11976. … United States Board of Tax Appeals 12 B.T.A. 723 ; 1928 BTA LEXIS 3463 ; June 21, 1928 , Promulgated *3463 Evidence held insufficient to overthrow respondent's determination. L. D. Slattery, Esq., for the petitioner.

Kasigan Gas Co. v. Commissioner

9 B.T.A. 1316 · United States Board of Tax Appeals · Jan 16, 1928

KASIGAN GAS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kasigan Gas Co. v. Commissioner Docket No. 11085. … United States Board of Tax Appeals 9 B.T.A. 1316 ; 1928 BTA LEXIS 4243 ; January 16, 1928 , Promulgated *4243 Donald W. Stewart, Esq., for the petitioner. L. A. Luce, Esq., for the respondent.

Universal Steel Co. v. Commissioner

16 B.T.A. 788 · United States Board of Tax Appeals · May 29, 1929

UNIVERSAL STEEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Universal Steel Co. v. Commissioner Docket No. 12380. … United States Board of Tax Appeals 16 B.T.A. 788 ; 1929 BTA LEXIS 2515 ; May 29, 1929 , Promulgated *2515 Where a taxpayer at the time of taking the closing inventory for one year and the opening inventory for another had

Drayton Mills v. Commissioner

19 B.T.A. 76 · United States Board of Tax Appeals · Feb 27, 1930

DRAYTON MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Drayton Mills v. Commissioner Docket No. 31064. … On motion the Board adjourned, G. ROUQUIE, Secy. BEN W. MONTGOMERY, President.

Hoke v. Commissioner

5 B.T.A. 1247 · United States Board of Tax Appeals · Jan 27, 1927

GEORGE HOKE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hoke v. Commissioner Docket No. 7999. … United States Board of Tax Appeals 5 B.T.A. 1247 ; 1927 BTA LEXIS 3648 ; January 27, 1927 , Promulgated *3648 An individual who kept his books and filed his returns on the calendar-year basis was a member of a partnership

National Slag Co. v. Commissioner

16 B.T.A. 1310 · United States Board of Tax Appeals · Jul 9, 1929

NATIONAL SLAG CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. National Slag Co. v. Commissioner Docket No. 41596. … The proceeding was submitted upon the pleadings, from which the Board makes the following findings of fact. FINDINGS OF FACT.