Case law

Shoenberg v. Commisioner

19 B.T.A. 399 · United States Board of Tax Appeals · Mar 25, 1930

Lora: In light of Taft v. Bowers, 278 U. S. 470 , the petitioners have abandoned their contention relative to the constitutionality of section 202 (a) (2) of the Revenue Act of 1921. … Reviewed by the Board. Judgment will he entered for the respondent. TRussell and Seawell dissent.

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.

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.

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.

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 .

Kent Oil Co. v. Commissioner

38 B.T.A. 528 · United States Board of Tax Appeals · Sep 13, 1938

In Helvering v. General Utilities & Operating Co. (C. C. … See United States v. Phellis, 257 U. S. 156 ; Phelps v. Commissioner (C. C. A., 7th Cir.), 54 Fed. (2d) 289; certiorari denied, 285 U. S. 558 ; Labrot v. Burnet, 57 Fed. (2d) 413; Reed v. United States (C. C.

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.

Adams v. Commissioner

20 B.T.A. 243 · United States Board of Tax Appeals · Jul 15, 1930

ADAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Adams v. Commissioner Docket No. 41167. … He was present at a special meeting of the board of directors of that company held at the office of the company in Philadelphia on December 26, 1924.

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.

Kountze v. Commissioner

24 B.T.A. 405 · United States Board of Tax Appeals · Oct 22, 1931

See Marr v. United States, supra; United States v. Phellis, 257 U. S. 156 ; Rockefeller v. United States, 257 U. S. 176 ; *412 Cullinan v. Walker, 262 U. S. 906 ; United States v. … Reviewed by the Board. Judgment will he entered under Bule 50.

Chamansky v. Commissioner

8 B.T.A. 1276 · United States Board of Tax Appeals · Nov 7, 1927

LOUIS CHAMANSKY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chamansky v. Commissioner Docket No. 11646. … United States Board of Tax Appeals 8 B.T.A. 1276 ; 1927 BTA LEXIS 2693 ; November 7, 1927 , Promulgated *2693 Louis Chamansky pro se. James A. O'Callahan, Esq., for the respondent.

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 .

W. F. Shawver Co. v. Commissioner

20 B.T.A. 723 · United States Board of Tax Appeals · Sep 10, 1930

SHAWVER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. F. Shawver Co. v. Commissioner Docket No. 34252. … United States Board of Tax Appeals 20 B.T.A. 723 ; 1930 BTA LEXIS 2042 ; September 10, 1930 , Promulgated *2042 Arthur S. Dayton, Esq., for the petitioner. C. H. Curl, Esq., for the respondent.

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

Parkersburg Chair Co. v. Commissioner

13 B.T.A. 1251 · United States Board of Tax Appeals · Jan 1, 1928

PARKERSBURG CHAIR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Parkersburg Chair Co. v. Commissioner Docket No. 19237. … United States Board of Tax Appeals 13 B.T.A. 1251 ; 1928 BTA LEXIS 3081 ; October, 26, 1928 , Promulgated *3081 Special assessment disallowed for lack of evidence showing inability of the Commissioner to determine invested

Hummel-Ross Fibre Corp. v. Commissioner

40 B.T.A. 821 · United States Board of Tax Appeals · Oct 25, 1939

HUMMEL-ROSS FIBRE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hummel-Ross Fibre Corp. v. Commissioner Docket No. 93077. … United States Board of Tax Appeals 40 B.T.A. 821 ; 1939 BTA LEXIS 798 ; October 25, 1939 , Promulgated *798 Pursuant to a plan of statutory reorganization, and essential thereto, petitioner, on May 31, 1934, exchanged its

Federal Advertising Agency, Inc. v. Commissioner

19 B.T.A. 1126 · United States Board of Tax Appeals · May 26, 1930

FEDERAL ADVERTISING AGENCY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Federal Advertising Agency, Inc. v. Commissioner Docket Nos. 9835, 11512, 12957, 19391, 21196. … All advertising plans were passed upon by a so-called executive board consisting of Tinsman, Nixon, and the two Kaufmans, with the substitution of Geisinger for Joseph Kaufman in 1920, and this board also passed upon every

Illinois Merchants Trust Co. v. Commissioner

14 B.T.A. 890 · United States Board of Tax Appeals · Dec 21, 1928

It appears to be the conclusion of the Board that, because a life interest in the income was reserved, that which was given was a remainder interest which must be measured by its present value. *902 This is a concept which … Irwin v. Gavit, 268 U. S. 161 ; Codman v. Miles, 28 Fed. (2d) 823.