Case law

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.

Stevens v. Commissioner

10 B.T.A. 197 · United States Board of Tax Appeals · Jan 25, 1928

STEVENS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. T. E. STEVENS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Stevens v. Commissioner Docket Nos. 10185, 10186. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

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.

Nevins v. Commissioner

12 B.T.A. 866 · United States Board of Tax Appeals · Jun 27, 1928

NEVINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Nevins v. Commissioner Docket No. 3344. … United States Board of Tax Appeals 12 B.T.A. 866 ; 1928 BTA LEXIS 3436 ; June 27, 1928 , Promulgated *3436 Frederick W. Marquand, Esq., for the petitioner. Arthur H. Murray, Esq., for the respondent.

Fincke v. Commissioner

39 B.T.A. 510 · United States Board of Tax Appeals · Mar 3, 1939

The Board has held in cases where property has been transferred for a substantial consideration which is less than its market value that such transfers constitute bona fide sales coupled with a gift to the extent of the excess … Gregory v. Helvering, 293 U. S. 465 , as to propriety of avoiding taxes.

Maine Central Transportation Co. v. Commissioner

42 B.T.A. 350 · United States Board of Tax Appeals · Jul 12, 1940

Co. v. Lederer, 271 Fed. 399 ; certiorari denied, 257 U. S. 638 . The contract appears to be merely a means adopted by Bailroad to secure distribution to it of the profits of the petitioner. … Haggar Co. v. Helvering, 308 U. S. 389 , and Flomot Gin Co., 40 B. T. A. 689, are not in point. The Board distinguished the Haggar case in William B. Scaife & Sons Co., 41 B. T.

Hood v. Commissioner

4 B.T.A. 1020 · United States Board of Tax Appeals · Sep 25, 1926

HOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hood v. Commissioner Docket No. 6990. United States Board of Tax Appeals 4 B.T.A. 1020 ; 1926 BTA LEXIS 2093 ; September 25, 1926 , Decided *2093 W.

Davis v. Commissioner

2 B.T.A. 841 · United States Board of Tax Appeals · Oct 12, 1925

Davis v. Commissioner Docket No. 2705. United States Board of Tax Appeals 2 B.T.A. 841 ; 1925 BTA LEXIS 2251 ; October 12, 1925 , Decided Submitted June 29, 1925 . *2251 George G.

Authier v. Commissioner

5 B.T.A. 736 · United States Board of Tax Appeals · Dec 8, 1926

AUTHIER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Authier v. Commissioner Docket No. 2778. … United States Board of Tax Appeals 5 B.T.A. 736 ; 1926 BTA LEXIS 2791 ; December 8, 1926 , Promulgated *2791 George E. Wallace, Esq., and W. W. Gibson, Esq., for the petitioner. W. H. Lawder, Esq., for the respondent.

Pilot Knob Ore Co. v. Commissioner

13 B.T.A. 923 · United States Board of Tax Appeals · Oct 11, 1928

PILOT KNOB ORE CO., FORMERLY BIG MUNDY COAL & IRON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Pilot Knob Ore Co. v. Commissioner Docket No. 13377. … United States Board of Tax Appeals 13 B.T.A. 923 ; 1928 BTA LEXIS 3141 ; October 11, 1928 , Promulgated *3141 ,L. D. Slattery, Esq., for the petitioner. James A. O'Callaghan, Esq., for the respondent.

Aktiebolaget Separator v. Commissioner

45 B.T.A. 243 · United States Board of Tax Appeals · Sep 30, 1941

Reviewed by the Board. Decision will ~be entered for the respondent. SEC. 231. … Honey v. De Long Hook & Eye Co., 211 N. Y. 420 ; 105 N. E. 667 .

Hornsby v. Commissioner

26 B.T.A. 591 · United States Board of Tax Appeals · Jun 30, 1932

ROGERS HORNSBY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY JEANETTE HORNSBY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hornsby v. Commissioner Docket Nos. 39817, 59013, 59014. … United States Board of Tax Appeals 26 B.T.A. 591 ; 1932 BTA LEXIS 1284 ; June 30, 1932 , Promulgated *1284 1. Held, that petitioner was not domiciled in the State of Texas during the taxable years. 2.

Mann v. Commissioner

33 B.T.A. 281 · United States Board of Tax Appeals · Oct 24, 1935

MANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BISMARCK TRIBUNE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mann v. Commissioner Docket Nos. 54223, 59660, 63370. … United States Board of Tax Appeals 33 B.T.A. 281 ; 1935 BTA LEXIS 777 ; October 24, 1935 , Promulgated *777 1.

Gessell v. Commissioner

15 B.T.A. 624 · United States Board of Tax Appeals · Feb 26, 1929

KELLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gessell v. Commissioner Docket No. 12394. … United States Board of Tax Appeals 15 B.T.A. 624 ; 1929 BTA LEXIS 2821 ; February 26, 1929 , Promulgated *2821 Robert Ash, Esq., Thomas J. Reilly, Esq., and Henry M. Eaton, Esq., for the petitioners. L. S.

Ranier Grand Co. v. Commissioner

11 B.T.A. 520 · United States Board of Tax Appeals · Apr 12, 1928

RANIER GRAND CO., PETITIONER, v. . COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ranier Grand Co. v. Commissioner Docket No. 4236. … United States Board of Tax Appeals 11 B.T.A. 520 ; 1928 BTA LEXIS 3780 ; April 12, 1928 , Promulgated *3780 1. An amount contributed under the facts herein represents an ordinary and necessary business expense. 2.

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.

A. K. Brauer & Co. v. Commissioner

2 B.T.A. 528 · United States Board of Tax Appeals · Sep 8, 1925

Brauer & Co. v. Commissioner Docket No. 1382. United States Board of Tax Appeals 2 B.T.A. 528 ; 1925 BTA LEXIS 2377 ; September 8, 1925 , Decided Submitted July 10, 1925 . *2377 Frank G. Butts, Esq., for the taxpayer.

Carlson v. Commissioner

24 B.T.A. 868 · United States Board of Tax Appeals · Nov 23, 1931

CARLSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Carlson v. Commissioner Docket No. 43702. … United States Board of Tax Appeals 24 B.T.A. 868 ; 1931 BTA LEXIS 1581 ; November 23, 1931 , Promulgated *1581 Held, that an amount of commission paid by petitioner to A for A's services in procuring a construction loan from

Mercantile Trust Co. v. Commissioner

20 B.T.A. 927 · United States Board of Tax Appeals · Sep 23, 1930

WOLF AND RUTH V. WOLF, SOLE BENEFICIARY, LEGATEE AND DISTRIBUTEE THEREOF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mercantile Trust Co. v. Commissioner Docket No. 23485. … Petitioner Ruth V. Wolf is the widow of the said Julius L. Wolf and the sold beneficiary of his last will and testament. The decedent and petitioner Ruth V.

Muir v. Commissioner

3 B.T.A. 165 · United States Board of Tax Appeals · Nov 25, 1925

Muir v. Commissioner Docket No. 3648. United States Board of Tax Appeals 3 B.T.A. 165 ; 1925 BTA LEXIS 2017 ; November 25, 1925 , Decided Submitted October 27, 1925 . *2017 Harold H. Seaton, Esq., for the taxpayer. L.