Case law

Callanan Road Improvement Co. v. Commissioner

12 B.T.A. 1109 · United States Board of Tax Appeals · Jul 3, 1928

We do not believe that Bowers v. Kerbaugh-Empire Co. 271 U. S. 170 , announces a rule of law that is inconsistent with our holding, as we do, that a loss was sustained. … Reviewed by the Board. Judgment will be entered under Rule 50.

Frymier v. Commissioner

5 B.T.A. 758 · United States Board of Tax Appeals · Dec 8, 1926

FRYMIER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Frymier v. Commissioner Docket No. 1774. … United States Board of Tax Appeals 5 B.T.A. 758 ; 1926 BTA LEXIS 2799 ; December 8, 1926 , Promulgated *2799 Losses and expenses incurred in prior year are not deductible from gross income of the taxable year. Bertin A.

Morris Moore's Sons, Inc. v. Commissioner

1 B.T.A. 906 · United States Board of Tax Appeals · Mar 30, 1925

Morris Moore's Sons, Inc. v. Commissioner Docket No. 1409. … United States Board of Tax Appeals 1 B.T.A. 906 ; 1925 BTA LEXIS 2751 ; March 30, 1925 , decided Submitted March 17, 1925 . *2751 Benjamin Mahler, Esq., for the taxpayer. Willis D. Nance, Esq., for the Commissioner.

Bergfeld v. Commissioner

19 B.T.A. 312 · United States Board of Tax Appeals · Mar 19, 1930

RUDOLPH BERGFELD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CAROLINA BERGFELD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bergfeld v. Commissioner Docket Nos. 26458, 26459. … United States Board of Tax Appeals 19 B.T.A. 312 ; 1930 BTA LEXIS 2423 ; March 19, 1930 , Promulgated *2423 1.

Sturgis v. Commissioner

10 B.T.A. 1394 · United States Board of Tax Appeals · Mar 15, 1928

Some of these characteristics of the employment were present in the case of Metcalf & Eddy v. Mitchell, 269 U. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

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.

Real Estate & Trust Co. v. Commissioner

7 B.T.A. 785 · United States Board of Tax Appeals · Jul 29, 1927

MILLIKEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Real Estate & Trust Co. v. Commissioner Docket No. 10123. … United States Board of Tax Appeals 7 B.T.A. 785 ; 1927 BTA LEXIS 3091 ; July 29, 1927 , Promulgated *3091 Howard Burtt, Esq., for the petitioners. R. E. Copes, Esq., for the respondent.

Behlow Estate Co. v. Commissioner

12 B.T.A. 1365 · United States Board of Tax Appeals · Jul 16, 1928

BEHLOW ESTATE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Behlow Estate Co. v. Commissioner Docket No. 12670. … At a meeting of the board of directors of petitioner held on November 8, the following action was taken: H. F.

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.

McInerney v. Commissioner

29 B.T.A. 1 · United States Board of Tax Appeals · Sep 6, 1933

MCINERNEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. McInerney v. Commissioner Docket No. 54676. … United States Board of Tax Appeals 29 B.T.A. 1 ; 1933 BTA LEXIS 1018 ; September 6, 1933 , Promulgated *1018 1.

American Tobacco Co. v. Commissioner

20 B.T.A. 586 · United States Board of Tax Appeals · Aug 25, 1930

The Board has considered this question in a number of cases, both where a corporation purchased its own bonds for investment and where it. purchased them for retirement, and, following Bowers v.

Seatree v. Commissioner

25 B.T.A. 396 · United States Board of Tax Appeals · Jan 27, 1932

A. 707; Lucas v. Earl, 281 U. S. 111 ; Corliss v. Bowers, 281 U. S. 376 ; Mitchell v. Bowers , 15 Fed. (2d) 287; Bing v. Bowers, 22 Fed. (2d) 450; O'Malley-Keyes v. Eaton, 24 Fed. (2d) 436; Young v. … Reviewed by the Board. Judgment will ~be entered under Rule 50. Morris, Lansdon, Stern i-i agen, Trammell, Arundell, and Mur-dock dissent.

Atlanta-Southern Dental College v. Commissioner

15 B.T.A. 1325 · United States Board of Tax Appeals · Apr 10, 1929

Metropolitan Business College v. Blair (C. C. A.), 24 Fed. (2d) 176, affirming 5 B. T. A. 10; Infant Incubator Co., 12 B. T. A. 449; Strayer's Business College, Inc., 10 B. T. … Reviewed by the Board. Decision will be entered for the respondent. Trussell dissents.

Wood v. Commissioner

27 B.T.A. 1308 · United States Board of Tax Appeals · Apr 27, 1933

Relying upon O’Malley-Keyes v. Eaton, 24 Fed. (2d) 436; Young v. Gnichtel, 28 Fed. (2d) 789; Shellabarger v. … Eeviewed by the Board. Judgment will be entered for the respondent.

Donnelly v. Commissioner

38 B.T.A. 1234 · United States Board of Tax Appeals · Nov 23, 1938

May v. Heiner, 281 U. S. 238 ; Burnet v. Northern Trust Co., 283 U. S. 782 ; McCormick v. Burnet, 283 U. S. 784 ; Morsman v. Burnet, 283 U. S. 783 ; Helvering v. St. Louis Tr. Co., 296 U. S. 39 ; Becker v. St. … Reviewed by the Board. Decision will be entered under Bule 50.

Brand v. Commissioner

5 B.T.A. 297 · United States Board of Tax Appeals · Oct 30, 1926

Brand v. Commissioner Docket Nos. 8432, 8553, 8572. … United States Board of Tax Appeals 5 B.T.A. 297 ; 1926 BTA LEXIS 2884 ; October 30, 1926 , Decided *2884 VALUATION OF PROPERTY ACQUIRED BY DEVISE. - Evidence respecting the value of properties acquired by the petitioners

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.

O. J. Schwarzler Co. v. Commissioner

10 B.T.A. 1185 · United States Board of Tax Appeals · Mar 6, 1928

SCHWARZLER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. O. J. Schwarzler Co. v. Commissioner Docket No. 11381. … United States Board of Tax Appeals 10 B.T.A. 1185 ; 1928 BTA LEXIS 3941 ; March 6, 1928 , Promulgated *3941 Arthur B. Sinclair, C.P.A., for the petitioner. Jos. K. Moyer, Esq., for the respondent.

Allen v. Commissioner

8 B.T.A. 693 · United States Board of Tax Appeals · Oct 10, 1927

LINTON, EXECUTORS, ESTATE OF JAMES ROSS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Allen v. Commissioner Docket No. 8690. … United States Board of Tax Appeals 8 B.T.A. 693 ; 1927 BTA LEXIS 2811 ; October 10, 1927 , Promulgated *2811 Henry J. Linton, Esq., for the petitioners. Robert E. Copes, Esq., for the respondent.