Case law

Moon v. Commissioner

6 B.T.A. 385 · United States Board of Tax Appeals · Mar 2, 1927

MOON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANNIE MOON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Moon v. Commissioner Docket Nos. 8674, 8675. … United States Board of Tax Appeals 6 B.T.A. 385 ; 1927 BTA LEXIS 3528 ; March 2, 1927 , Promulgated *3528 John E. Hughes, Esq., for the petitioners. W. F. Gibbs, Esq., for the respondent.

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.

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.

Pond v. Commissioner

12 B.T.A. 865 · United States Board of Tax Appeals · Jun 27, 1928

POND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pond v. Commissioner Docket No. 14460. … United States Board of Tax Appeals 12 B.T.A. 865 ; 1928 BTA LEXIS 3435 ; June 27, 1928 , Promulgated *3435 Paul Howland, Esq., for the petitioner. Frank Easby-smith, Esq., for the respondent.

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.

MacLennan v. Commissioner

20 B.T.A. 900 · United States Board of Tax Appeals · Sep 19, 1930

EWEN MACLENNAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MacLennan v. Commissioner Docket No. 33072. … United States Board of Tax Appeals 20 B.T.A. 900 ; 1930 BTA LEXIS 2010 ; September 19, 1930 , Promulgated *2010 Interest realized by the petitioner under a foreclosure suit instituted by him, in which he became the purchaser

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

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.

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.

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.

Coleman v. Commissioner

3 B.T.A. 835 · United States Board of Tax Appeals · Feb 17, 1926

Coleman v. Commissioner Docket No. 4891. United States Board of Tax Appeals 3 B.T.A. 835 ; 1926 BTA LEXIS 2564 ; February 17, 1926 , Decided Submitted January 11, 1926 . *2564 Harry B. Skillman, Esq., for the taxpayer.

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.

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.

Hubbell v. Commissioner

2 B.T.A. 1168 · United States Board of Tax Appeals · Nov 4, 1925

Hubbell v. Commissioner Docket No. 1312. United States Board of Tax Appeals 2 B.T.A. 1168 ; 1925 BTA LEXIS 2140 ; November 4, 1925 , Decided Submitted September 15, 1925 . *2140 F. O. Graves, Esq., for the Commissioner.

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.

Quadriga Mfg. Co. v. Commissioner

2 B.T.A. 1119 · United States Board of Tax Appeals · Oct 30, 1925

Co. v. Commissioner Docket No. 2814. United States Board of Tax Appeals 2 B.T.A. 1119 ; 1925 BTA LEXIS 2156 ; October 30, 1925 , Decided Submitted May 12, 1925 . *2156 1. … Where error in the computation of a deficiency is apparent on the face of the statement attached to a deficiency letter, the Board will take cognizance of the error and direct the proper determination of the deficiency.

Allen v. Commissioner

38 B.T.A. 871 · United States Board of Tax Appeals · Oct 13, 1938

ALLEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Allen v. Commissioner Docket No. 88569. … Reviewed by the Board. Decision will be entered for the petitioner. DISNEY and KERN dissent.

Haas Bldg. Co. v. Commissioner

22 B.T.A. 528 · United States Board of Tax Appeals · Mar 4, 1931

Cf. also United States v. Phellis, 257 U. S. 156 , and Taft v. Bowers, 278 U. S. 470 . … Reviewed by the Board. Judgment will be entered under Rule 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