Case law

Catlin v. Commissioner

25 B.T.A. 834 · United States Board of Tax Appeals · Mar 11, 1932

Court in Stoddard v. … Decision will be entered v/nder Rule 50.

Crane v. Commissioner

19 B.T.A. 577 · United States Board of Tax Appeals · Apr 15, 1930

CRANE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Crane v. Commissioner Docket No. 28881. … Reviewed by the Board.

Santa Maria Gas Co. v. Commissioner

10 B.T.A. 1412 · United States Board of Tax Appeals · Mar 15, 1928

SANTA MARIA GAS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Santa Maria Gas Co. v. Commissioner Docket No. 11507. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Eakin v. Commissioner

4 B.T.A. 146 · United States Board of Tax Appeals · Jun 21, 1926

Eakin v. Commissioner Docket No. 5973. United States Board of Tax Appeals 4 B.T.A. 146 ; 1926 BTA LEXIS 2363 ; June 21, 1926 , Decided Submitted January 19, 1926 . *2363 Louis B. Montford, Esq., for the petitioner. R.

Ludewig v. Commissioner

9 B.T.A. 1409 · United States Board of Tax Appeals · Jan 18, 1928

FREDERICK LUDEWIG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ludewig v. Commissioner Docket Nos. 12103, 19104. … United States Board of Tax Appeals 9 B.T.A. 1409 ; 1928 BTA LEXIS 4225 ; January 18, 1928 , Promulgated *4225 Construction placed upon section 205(c) of the Revenue Act of 1921 by Appeal of Theodore Schilling, 3 B.T.A. 936

Sulzberger v. Commissioner

33 B.T.A. 1093 · United States Board of Tax Appeals · Feb 12, 1936

SULZBERGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KATE F. BECKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JAMES H. BECKER, PETITIONER, v. … Sulzberger v. Commissioner Docket Nos. 63636, 63637, 72976.

Gray v. Commissioner

6 B.T.A. 347 · United States Board of Tax Appeals · Feb 28, 1927

GRAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gray v. Commissioner Docket No. 4552. United States Board of Tax Appeals 6 B.T.A. 347 ; 1927 BTA LEXIS 3538 ; February 28, 1927 , Promulgated *3538 W.

E. v. SECURITIES CORP. v. COMMISSIONER

28 B.T.A. 914 · United States Board of Tax Appeals · Aug 8, 1933

V. SECURITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. E. v. SECURITIES CORP. v. COMMISSIONER Docket No. 49229. … Reviewed by the Board. Decision will be entered for the respondent.

Commerce Union Trust Co. v. Commissioner

21 B.T.A. 174 · United States Board of Tax Appeals · Nov 3, 1930

S. 339 ; and Tyler v. United States, supra. … Reviewed by the Board. Decision will be entered for respondent.

Eastern Shoe Mfg. Co. v. Commissioner

8 B.T.A. 1169 · United States Board of Tax Appeals · Nov 3, 1927

EASTERN SHOE MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Eastern Shoe Mfg. Co. v. Commissioner Docket No. 12163. … United States Board of Tax Appeals 8 B.T.A. 1169 ; 1927 BTA LEXIS 2714 ; November 3, 1927 , Promulgated *2714 The cost of moving and resetting machinery in a new location held to be an ordinary and necessary business expense

Crews v. Commissioner

31 B.T.A. 187 · United States Board of Tax Appeals · Sep 19, 1934

CREWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROBERT E. CREWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. AMY TRESNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. … MARY WILLIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES CREWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Crews v. Commissioner Docket Nos. 66701-66703, 66718, 66766.

Hub, Henry C. Lytton & Sons v. Commissioner

7 B.T.A. 916 · United States Board of Tax Appeals · Aug 1, 1927

LYTTON & SONS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hub, Henry C. Lytton & Sons v. Commissioner Docket No. 4701. … United States Board of Tax Appeals 7 B.T.A. 916 ; 1927 BTA LEXIS 3060 ; August 1, 1927 , Promulgated *3060 Lawrence P. Mattingly, Esq., for the petitioner. Brice Toole, Esq., for the respondent.

Powers v. Commissioner

14 B.T.A. 701 · United States Board of Tax Appeals · Dec 13, 1928

RICHARD POWERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Powers v. Commissioner Docket No. 20896. … United States Board of Tax Appeals 14 B.T.A. 701 ; 1928 BTA LEXIS 2931 ; December 13, 1928 , Promulgated *2931 Respondent affirmed for lack of proof of error. W. L. Schuyler, C.P.A., for the petitioner. T. M.

Carlton Bldg. Co. v. Commissioner

29 B.T.A. 599 · United States Board of Tax Appeals · Dec 19, 1933

CARLTON BUILDING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Carlton Bldg. Co. v. Commissioner Docket No. 68540. … United States Board of Tax Appeals 29 B.T.A. 599 ; 1933 BTA LEXIS 914 ; December 19, 1933 , Promulgated *914 Respondent's determinations of deficiency fraud penalty and interest affirmed.

Virginia Carolina Sec. Corp. v. Commissioner

6 B.T.A. 84 · United States Board of Tax Appeals · Feb 7, 1927

VIRGINIA CAROLINA SECURITIES CORPORATION AND SUBSIDIARY COMPANIES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Virginia Carolina Sec. Corp. v. Commissioner Docket No. 7484. … United States Board of Tax Appeals 6 B.T.A. 84 ; 1927 BTA LEXIS 3606 ; February 7, 1927 , Promulgated *3606 Frederick L. Pearce, C.P.A., for the petitioner. Harold Allen, Esq., for the respondent.

Younker Bros., Inc. v. Commissioner

8 B.T.A. 333 · United States Board of Tax Appeals · Sep 27, 1927

Compare also, Carter Music Co. v. … Petitioner cites and relies upon the decision of the Board in the Appeal of Manville Jenckes Co., 4 B. T.

Mastick v. Commissioner

18 B.T.A. 428 · United States Board of Tax Appeals · Nov 30, 1929

MASTICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mastick v. Commissioner Docket No. 20509. … United States Board of Tax Appeals 18 B.T.A. 428 ; 1929 BTA LEXIS 2062 ; November 30, 1929 , Promulgated *2062 Property in California held by a decedent and his wife in joint tenancy since before the estate tax is not included

Adams v. Commissioner

17 B.T.A. 1324 · United States Board of Tax Appeals · Nov 8, 1929

ADAMS, EXECUTOR, ESTATE OF ALVA ADAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Adams v. Commissioner Docket No. 14544. … United States Board of Tax Appeals 17 B.T.A. 1324 ; 1929 BTA LEXIS 2136 ; November 8, 1929 , Promulgated *2136 1.

Gaggin v. Commissioner

3 B.T.A. 19 · United States Board of Tax Appeals · Nov 12, 1925

Gaggin v. Commissioner Docket No. 4631. United States Board of Tax Appeals 3 B.T.A. 19 ; 1925 BTA LEXIS 2067 ; November 12, 1925 , Decided Submitted September 28, 1925 . *2067 M. J. Marcus, Esq., for the taxpayer. R. P.

Grace v. Commissioner

12 B.T.A. 558 · United States Board of Tax Appeals · Jun 13, 1928

ROSCOE GRACE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Grace v. Commissioner Docket No. 8117. … United States Board of Tax Appeals 12 B.T.A. 558 ; 1928 BTA LEXIS 3506 ; June 13, 1928 , Promulgated *3506 Fair market value of farm property determined as of March 1, 1913. O. G. Maxwell, Esq., for the petitioner. A.