Case law

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.

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.

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

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.

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.

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

Perls v. Commissioner

7 B.T.A. 568 · United States Board of Tax Appeals · Jun 28, 1927

V. The Board of Directors shall continue to consist of three directors who shall be Adolph Rosenberg, Leo T. Perls and Edward M. … board, called for said purpose.

Britt v. Commissioner

43 B.T.A. 254 · United States Board of Tax Appeals · Jan 7, 1941

This Board will not consider issues of fact not raised by the pleadings. D. N. & E. Walter Co., 10 B. T. A. 620, 630; Americam Industrial Corporation, 20 B. T. A. 188, 202; North American Coal Corporation, 28 B. T. … the same question, under facts not distinguishable from those of the instant case, was decided adversely to petitioner’s contention by the United States Circuit Court of Appeals for the Tenth Circuit in Atlas Milling Co. v.

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

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.

Pratt v. Commissioner

23 B.T.A. 148 · United States Board of Tax Appeals · May 11, 1931

. *150 The present case is concluded by the decision of the Supreme Court in Eckert v. Burnet, 283 U. S. 140 , affirming the Circuit Court of Appeals, Second Circuit, 42 Fed. (2d) 158, and this Board, 17 B. T.

American Gut String Mfg. Co. v. Commissioner

19 B.T.A. 608 · United States Board of Tax Appeals · Apr 16, 1930

AMERICAN GUT STRING MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Gut String Mfg. Co. v. Commissioner Docket No. 20422. … Reviewed by the Board. Judgment will be entered for the respondent.

Broadway Sav. Trust Co. v. Commissioner

2 B.T.A. 690 · United States Board of Tax Appeals · Sep 30, 1925

Trust Co. v. Commissioner Docket No. 2039. United States Board of Tax Appeals 2 B.T.A. 690 ; 1925 BTA LEXIS 2277 ; September 30, 1925 , Decided Submitted June 2, 1925 . *2277 Wm. D. Harris, Esq., for the taxpayer. A. H.

Juneau Dairies, Inc. v. Commissioner

44 B.T.A. 759 · United States Board of Tax Appeals · Jun 18, 1941

. *763 We consider that the distribution in question was made pursuant to the resolution of petitioner’s board of directors, but, even if it were made in accordance with provisions of the contracts, it would not be the less … Peoples Gin Co., supra; Lincoln National Bank v. Burnet, 63 Fed. (2d) 131; Kate Hudson, 34 B. T. A. 155; affd., 99 Fed. (2d) 630, certiorari denied, 306 U. S. 644 .

Tighe v. Commissioner

12 B.T.A. 670 · United States Board of Tax Appeals · Jun 15, 1928

TIGHE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JULIUS C. MOSER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOSEPHINE T. MOSER, PETITIONER, v. … MOSER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Tighe v. Commissioner Docket No. 10915-10918.

Farmers Co-operative Grain & Livestock Co. v. Commissioner

7 B.T.A. 113 · United States Board of Tax Appeals · May 26, 1927

FARMERS CO-OPERATIVE GRAIN & LIVESTOCK CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Farmers Co-operative Grain & Livestock Co. v. Commissioner Docket No. 5564. … United States Board of Tax Appeals 7 B.T.A. 113 ; 1927 BTA LEXIS 3259 ; May 26, 1927 , Promulgated *3259 R. A. Wolfe for the petitioner. A. Arthur Adams, Esq., for the respondent.

O. A. Steiner Tire Co. v. Commissioner

9 B.T.A. 1289 · United States Board of Tax Appeals · Jan 14, 1928

STEINER TIRE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. O. A. Steiner Tire Co. v. Commissioner Docket No. 13356. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Hickman v. Commissioner

24 B.T.A. 438 · United States Board of Tax Appeals · Oct 23, 1931

This contention is in all essential respects the same as that rejected by the Board in Alice Wilson, 23 B. T. A. 644. The respondent cites Wayne Body Corporation, 22 B. T. A. 401, reconsidered in 22 B. T. … Bender v. Pfaff, 282 U. S. 127 . Hickman, therefore, must be regarded as having realized a gain from the Sakaba sale of $46,817.50.