Case law

Consumer's Coal Co. v. Commissioner

10 B.T.A. 851 · United States Board of Tax Appeals · Feb 17, 1928

CONSUMER'S COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Consumer's Coal Co. v. Commissioner Docket No. 8121. … United States Board of Tax Appeals 10 B.T.A. 851 ; 1928 BTA LEXIS 4015 ; February 17, 1928 , Promulgated *4015 Jesse I. Miller, Esq., and E. S. Parker, Jr., Esq., for the petitioner. Bruce A.

T. P. Jones & Co. v. Commissioner

2 B.T.A. 1218 · United States Board of Tax Appeals · Nov 6, 1925

Jones & Co. v. Commissioner Docket No. 4294. United States Board of Tax Appeals 2 B.T.A. 1218 ; 1925 BTA LEXIS 2122 ; November 6, 1925 , Decided Submitted September 15, 1925 . *2122 T. P. Jones for the taxpayer. F. O.

Rines Real Estate Co. v. Commissioner

12 B.T.A. 1370 · United States Board of Tax Appeals · Jul 16, 1928

RINES REAL ESTATE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rines Real Estate Co. v. Commissioner Docket Nos. 13157, 28117. … be sustained where the evidence merely discloses an error, unless sufficient facts appear to enable the Board to know what should be done to improve the situation.

Armour v. Commissioner

41 B.T.A. 777 · United States Board of Tax Appeals · Apr 5, 1940

See also Helvering v. Fitch, 309 U. S. 149 ; Helvering v. Blum enthal, 296 U. S. 552 , reversing 76 Fed. (2d) 507; Helvering v. Stokes, 296 U. S. 551 ; Helvering v. Schweitzer, 296 U. S. 551 ; Commissioner v. … Corliss v. Bowers, 281 U. S. 376 ; Burnet v. Wells, supra; Douglas v. Willcuts, supra.

Desmond's, Inc. v. Commissioner

15 B.T.A. 738 · United States Board of Tax Appeals · Mar 8, 1929

DESMOND'S, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Desmond's, Inc. v. Commissioner Docket No. 14465. … Botany Worsted Mills v. United States, 278 U.S. 282 ; 49 Sup.Ct. 129. *750 The petitioner introduced evidence to show that Mrs.

Carnie-Goudie Manufacturing Co. v. Commissioner

24 B.T.A. 679 · United States Board of Tax Appeals · Nov 6, 1931

Causler v. Wharton, 62 Ala. 358 ; Cowles v. Garrett, 30 Ala. 341 ; Haycock v. Williams, 54 Ark. 384 , 16 S. W. 3 ; Einstein v. Gourdin, 4 Woods, 415 , 8 Fed. Cas. No. 4, 320; 22 Am. & Eng. … To the same effect is the opinion of the Board in Roe Stephens Manufacturing Co., 12 B. T.

Randall v. Commissioner

4 B.T.A. 679 · United States Board of Tax Appeals · Aug 2, 1926

Randall v. Commissioner Docket Nos. 5850, 6765. … STERNHAGEN: This case has been submitted to the Board upon the pleadings alone, from which the admitted facts appear.

Title Ins. & Trust Co. v. Commissioner

11 B.T.A. 288 · United States Board of Tax Appeals · Mar 28, 1928

TITLE INSURANCE & TRUST CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Title Ins. & Trust Co. v. Commissioner Docket No. 9195. … United States Board of Tax Appeals 11 B.T.A. 288 ; 1928 BTA LEXIS 3838 ; March 28, 1928 , Promulgated *3838 1.

Metropolitan Business College v. Commissioner

5 B.T.A. 10 · United States Board of Tax Appeals · Oct 4, 1926

METROPOLITAN BUSINESS COLLEGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Metropolitan Business College v. Commissioner Docket No. 5717. … In the opinion of the Board, the facts in this case clearly distinguish it from the Bryant & Stratton appeal.

Lowenstein Bros. Garment Co. v. Commissioner

13 B.T.A. 446 · United States Board of Tax Appeals · Sep 21, 1928

LOWENSTEIN BROTHERS GARMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lowenstein Bros. Garment Co. v. Commissioner Docket No. 8465. … Reviewed by the Board. Judgment will be entered under Rule 50.

W. A. Sheaffer Pen Co. v. Commissioner

9 B.T.A. 842 · United States Board of Tax Appeals · Dec 23, 1927

In the construction of the taxing statute, both the courts and this Board have repeatedly accepted and applied them. … V. R. Co. v.

Hill v. Commissioner

9 B.T.A. 132 · United States Board of Tax Appeals · Nov 15, 1927

HILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hill v. Commissioner Docket No. 6215. … United States Board of Tax Appeals 9 B.T.A. 132 ; 1927 BTA LEXIS 2662 ; November 15, 1927 , Promulgated *2662 George S. Atkinson, Esq., for the petitioner. S. S. Faulkner, Esq., for the respondent.

Baldwin v. Commissioner

36 B.T.A. 364 · United States Board of Tax Appeals · Jul 22, 1937

BALDWIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Baldwin v. Commissioner Docket No. 83665. … United States Board of Tax Appeals 36 B.T.A. 364 ; 1937 BTA LEXIS 727 ; July 22, 1937 , Promulgated *727 Dividends on shares irrevocably transferred in trust for the payment of premiums on an insurance policy on the life

Anderson Steam Vulcanizer Co. v. Commissioner

6 B.T.A. 737 · United States Board of Tax Appeals · Apr 6, 1927

ANDERSON STEAM VULCANIZER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Anderson Steam Vulcanizer Co. v. Commissioner Docket No. 3683. … by said new board of this trust, the trust estate shall vest in such new board without any further act of conveyance.

Croker v. Commissioner

21 B.T.A. 240 · United States Board of Tax Appeals · Nov 7, 1930

CROKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Croker v. Commissioner Docket No. 32381. … United States Board of Tax Appeals 21 B.T.A. 240 ; 1930 BTA LEXIS 1890 ; November 7, 1930 , Promulgated *1890 1.

East Hennepin State Bank v. Commissioner

2 B.T.A. 24 · United States Board of Tax Appeals · Jun 10, 1925

East Hennepin State Bank v. Commissioner Docket No. 399. United States Board of Tax Appeals 2 B.T.A. 24 ; 1925 BTA LEXIS 2580 ; June 10, 1925 , Decided Submitted May 18, 1925 . *2580 R. T.

Northwest Equipment Co. v. Commissioner

34 B.T.A. 371 · United States Board of Tax Appeals · Apr 21, 1936

NORTHWEST EQUIPMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Northwest Equipment Co. v. Commissioner Docket No. 67534. … On May 6, 1929, at a special meeting of the board of directors of the petitioner, the following transpired, as shown by the minutes: C. A. Ross stated that D. R.

Simmons v. Commissioner

17 B.T.A. 873 · United States Board of Tax Appeals · Oct 11, 1929

SIMMONS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Simmons v. Commissioner Docket No. 10167. … United States Board of Tax Appeals 17 B.T.A. 873 ; 1929 BTA LEXIS 2224 ; October 11, 1929 , Promulgated *2224 Action of the respondent in disallowing a deduction for an alleged bad debt approved. W. H. Simmons pro se.

Williams Steamship Co. v. Commissioner

7 B.T.A. 451 · United States Board of Tax Appeals · Jun 21, 1927

WILLIAMS STEAMSHIP CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Williams Steamship Co. v. Commissioner Docket No. 8725. … United States Board of Tax Appeals 7 B.T.A. 451 ; 1927 BTA LEXIS 3176 ; June 21, 1927 , Promulgated *3176 An interest-bearing demand promissory note was bona fide paid in for stock on April 8, 1919, and was satisfied and

Vanderbilt ex rel. Gilchrist v. Commissioner

39 B.T.A. 43 · United States Board of Tax Appeals · Jan 4, 1939

Commissioner v. Field (C. C. A.) 42 F. (2d) 820; Walker v. Commissioner (C. C. A.) 63 F. (2d) 351. The fact that she was a minor makes no difference. … Commissioner v. Van Wart, supra. In Alice G. Kales, 34 B. T.