Case law

Asbury v. Commissioner

4 B.T.A. 1244 · United States Board of Tax Appeals · Sep 30, 1926

Asbury v. Commissioner Docket No. 6723. United States Board of Tax Appeals 4 B.T.A. 1244 ; 1926 BTA LEXIS 2019 ; September 30, 1926 , Decided *2019 Geo M. Stanton, Esq., for the petitioner. M. N.

Wheeler v. Commissioner

16 B.T.A. 96 · United States Board of Tax Appeals · Apr 22, 1929

Russell v. United States, 278 U. S. 181 . … The repeal of section 1106(a) by section 612 of the Revenue Act of 1928 did not revive the liability. *98 United States v. John Barth Co. (C. C. A.), 27 Fed. (2d) 782; Dobbins v.

Advocate Publishing Co. v. Commissioner

6 B.T.A. 780 · United States Board of Tax Appeals · Apr 11, 1927

ADVOCATE PUBLISHING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Advocate Publishing Co. v. Commissioner Docket No. 9711. … United States Board of Tax Appeals 6 B.T.A. 780 ; 1927 BTA LEXIS 3408 ; April 11, 1927 , Promulgated *3408 Raymond L. Sauter, Esq., for the petitioner. W. H. Lawder, Esq., for the respondent.

Bickerstaff v. Commissioner

44 B.T.A. 457 · United States Board of Tax Appeals · May 13, 1941

Redgeway v. Reese, supra ; Ridgeway v. Peacock, supra ; Henderson v. Leatherman, 120 Fla. 496 ; *1329 163 So. 310 ; Washbish v. Elvins, 114 Fla. 575 ; 154 So. 315 ; State v. … Reviewed by the Board. Decision will be entered for the respondent. LEECH concurs only in the result.

Roerich v. Commissioner

38 B.T.A. 567 · United States Board of Tax Appeals · Sep 21, 1938

Botchford v. Commissioner, 81 Fed. (2d) 914 (C. C. A., 9th Cir.); Bass v. Hawley, 62 Fed. (2d) 721 (C. C. A., 5th Cir.); Fisher v. Commissioner, 59 Fed. (2d) 192 (C. C. A., 2d Cir.). … S. 723 ; Edmonds v. Commissioner, 90 Fed. (2d) 14 (C. C. A., 9th Cir.), certiorari denied, 302 U. S. 713 ; Sabatini v. Commissioner, 98 Fed. (2d) 753; National Contracting Co., 37 B. T. A. 689, 696 (on review, C. C.

Sullivan v. Commissioner

1 B.T.A. 93 · United States Board of Tax Appeals · Nov 26, 1924

Sullivan v. Commissioner Docket No. 249. … On September 5, 1924, the taxpayer initiated this appeal by filing a petition with the Board.

Earl v. Commissioner

10 B.T.A. 723 · United States Board of Tax Appeals · Feb 14, 1928

In the case of Blair v. … United States v. Robbins, 269 U. S. 315 . In view of the foregoing, it is our opinion that the amounts received by the petitioner as salary, fees, etc., should be taxable to him. Reviewed by the Board.

Watson v. Commissioner

31 B.T.A. 1097 · United States Board of Tax Appeals · Jan 18, 1935

A. 305; Register v. Commissioner, 69 Fed. (2d) 607; Botany Worsted Mills v. United States, 278 U. S. 282, 289, 290 . … Blair v. Byers, 35 Fed. (2d) 326. Cf. Burnet v. McDonough, 46 Fed. (2d) 944.

American Mills Co. v. Commissioner

2 B.T.A. 460 · United States Board of Tax Appeals · Sep 7, 1925

American Mills Co. v. Commissioner Docket No. 1994. … From the pleadings and oral and documentary evidence the Board makes the following FINDINGS OF FACT. The taxpayer is a Georgia corporation, with its principal office at Atlanta.

American Trust Co. v. Commissioner

18 B.T.A. 580 · United States Board of Tax Appeals · Dec 31, 1929

On June 13, 1928, this Board determined deficiencies for the taxable years in question in the sum of $16,178.91. … The Supreme Court of Missouri, in McFarland v. Bishop, supra, so held.

Fischer v. Commissioner

9 B.T.A. 1314 · United States Board of Tax Appeals · Jan 16, 1928

ABRAHAM FISCHER, ADMINISTRATOR, ESTATE OF JONAS FISCHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fischer v. Commissioner Docket No. 7427. … United States Board of Tax Appeals 9 B.T.A. 1314 ; 1928 BTA LEXIS 4241 ; January 16, 1928 , Promulgated *4241 Mortimer C. Rhone, Esq,, for the petitioner. R. E. Copes, Esq., for the respondent.

Paulson v. Commissioner

10 B.T.A. 732 · United States Board of Tax Appeals · Feb 14, 1928

Whitford v. Horn, 18 Kans. 455 ; Hersey v. Robson, 121 N. Y. S. 167; Wing v. Merchant, 57 Me. 383 . … Barnhouse v. Dewey, 83 Kansas 12.

Middleton Compress & Warehouse Co. v. Commissioner

1 B.T.A. 1145 · United States Board of Tax Appeals · May 20, 1925

Middleton Compress & Warehouse Co. v. Commissioner Docket No. 1125. … From the evidence submitted the Board makes the following *1146 FINDINGS OF FACT.

Washington Fireproof Bldg. Co. v. Commissioner

31 B.T.A. 824 · United States Board of Tax Appeals · Nov 30, 1934

Duffy v. Central Railroad Co. of New Jersey. 268 U. S. 55 : Frank & Seder Co. v. Commissioner, 44 Fed. (2d) 147. … Keviewed by the Board. Decision will be entered, for the respondent.

Swope v. Commissioner

41 B.T.A. 213 · United States Board of Tax Appeals · Jan 30, 1940

See also In re Kaufmann's Estate, 127 Atl. 133 ; Sullivan v. Hess, 241 Pa. 407 ; 88 Atl. 544 . In Edson v. … A. 39; Beaumont v. Beaumont, 152 Fed. 55 ; Smith v. Commissioner, 59 Fed. (2d) 533.

Boland v. Commissioner

21 B.T.A. 98 · United States Board of Tax Appeals · Oct 27, 1930

BOLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM P. BOLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HONOR B. ADAMS, PETITIONER, v. … ADAMS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Boland v. Commissioner Docket Nos. 25111, 25112, 25200, 30661.

Logan & Bryan v. Commissioner

4 B.T.A. 12 · United States Board of Tax Appeals · Apr 21, 1926

Logan & Bryan v. Commissioner Docket No. 4008. … On reference to the Board, JAMES dissents.

Ferncliff Cemetery Mausoleum Co. v. Commissioner

35 B.T.A. 1037 · United States Board of Tax Appeals · Apr 28, 1937

A great deal has been said upon this general subject in a multitude of cases handed down by this Board and by the courts, a review of *1041 which will serve no useful purpose in view of our recent decision in Community Mausoleum … A. 233; affd., 67 Fed. (2d) 700; Portland Cremation Association v. Commissioner, 31 Fed. (2d) 843; Woodlawn Cemetery Association, 28 B. T. A. 882.

Philipp v. Commissioner

3 B.T.A. 697 · United States Board of Tax Appeals · Feb 13, 1926

Philipp v. Commissioner Docket No. 5029. United States Board of Tax Appeals 3 B.T.A. 697 ; 1926 BTA LEXIS 2577 ; February 13, 1926 , Decided Submitted November 25, 1925 . *2577 James D.

Strong, Hewat & Co. v. Commissioner

3 B.T.A. 1035 · United States Board of Tax Appeals · Mar 30, 1926

Strong, Hewat & Co. v. Commissioner Docket No. 5069. United States Board of Tax Appeals 3 B.T.A. 1035 ; 1926 BTA LEXIS 2496 ; March 30, 1926 , Decided Submitted December 1, 1925 . *2496 1. … The evidence submitted, however, shows that the inventory is correct, and it further establishes to the satisfaction of the Board that the actual value of the entire property, including the land and water rights, on March