Case law

Shapiro v. Commissioner

2 B.T.A. 620 · United States Board of Tax Appeals · Sep 28, 1925

Shapiro v. Commissioner Docket Nos. 1695 and 1696. United States Board of Tax Appeals 2 B.T.A. 620 ; 1925 BTA LEXIS 2315 ; September 28, 1925 , Decided Submitted July 18, 1925 . *2315 Claude I.

Alexander v. Commissioner

15 B.T.A. 756 · United States Board of Tax Appeals · Mar 11, 1929

BLAKE ALEXANDER AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Alexander v. Commissioner Docket No. 33506. … United States Board of Tax Appeals 15 B.T.A. 756 ; 1929 BTA LEXIS 2791 ; March 11, 1929 , Promulgated *2791 HUSBAND AND WIFE. - Petitioner and his wife originally made a joint return for the calendar year 1925; thereafter

Peters Mfg. Co. v. Commissioner

1 B.T.A. 1198 · United States Board of Tax Appeals · May 21, 1925

Co. v. Commissioner Docket No. 2091. United States Board of Tax Appeals 1 B.T.A. 1198 ; 1925 BTA LEXIS 2637 ; May 21, 1925 , decided Submitted April 13, 1925 . *2637 Henry H. Bond, Esq., for the taxpayer. Ellis W. … A hearing was held and the case submitted on the pleadings and oral and documentary evidence, from which the Board makes the following *1199 FINDINGS OF FACT.

Hickman v. Commissioner

27 B.T.A. 807 · United States Board of Tax Appeals · Feb 27, 1933

Smith: We have heretofore had occasion to discuss and apply the decisions of the Supreme Court (United States v. Robbins, 269 U. S. 315 ; Lucas v. Earl, 281 U. S. 112 ; United States v. Malcolm, 282 U. … proceedings presenting facts sufficient to sustain the existence of a prior agreement between the spouses that the earnings of either were to remain the separate property of the one whose labor produced the earnings, the Board

Barklow v. Commissioner

3 B.T.A. 685 · United States Board of Tax Appeals · Feb 11, 1926

Barklow v. Commissioner Docket No. 4021. United States Board of Tax Appeals 3 B.T.A. 685 ; 1926 BTA LEXIS 2597 ; February 11, 1926 , Decided Submitted August 20, 1925 . *2597 E. J. Barklow pro se. B. H.

Wiese v. Commissioner

35 B.T.A. 701 · United States Board of Tax Appeals · Mar 19, 1937

WIESE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wiese v. Commissioner Docket No. 77690. … United States Board of Tax Appeals 35 B.T.A. 701 ; 1937 BTA LEXIS 844 ; March 19, 1937 , Promulgated *844 In the years from 1925 to 1931, inclusive, petitioner withdrew funds from a corporation of which he was the sole stockholder

Glide v. Commissioner

27 B.T.A. 1264 · United States Board of Tax Appeals · Apr 26, 1933

United States Board of Tax Appeals 27 B.T.A. 1264 ; 1933 BTA LEXIS 1224 ; April 26, 1933 , Promulgated *1224 1. … Alexander, 51 Fed.(2d) 56 ; certiorari denied, 284 U.S. 666 ; Palmer v. Bender, 287 U.S. 551 ; United States v. Dakota-Montana Oil Co., 288 U.S. 459 ; United States v. Ludey, 247 U.S. 295 ; Burnet v.

C. R. MacAulay Co. v. Commissioner

1 B.T.A. 937 · United States Board of Tax Appeals · Apr 6, 1925

MacAulay Co. v. Commissioner Docket No. 1273. … It was heard on the pleadings and the evidence from which the Board makes the following FINDINGS OF FACT.

May Lumber Co. v. Commissioner

13 B.T.A. 62 · United States Board of Tax Appeals · Jul 26, 1928

MAY LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. May Lumber Co. v. Commissioner Docket No. 12133. … United States Board of Tax Appeals 13 B.T.A. 62 ; 1928 BTA LEXIS 3316 ; July 26, 1928 , Promulgated *3316 1. Value claimed for good will at date of acquisition disallowed for lack of evidence. 2.

Thal v. Commissioner

3 B.T.A. 1229 · United States Board of Tax Appeals · Apr 16, 1926

Thal v. Commissioner Docket No. 960. … United States Board of Tax Appeals 3 B.T.A. 1229 ; 1926 BTA LEXIS 2444 ; April 16, 1926 , Decided Submitted October 20, 1925 . *2444 Good will claimed as basis for obsolescence disallowed.

Winsor & Jerauld Mfg. Co. v. Commissioner

2 B.T.A. 22 · United States Board of Tax Appeals · Jun 10, 1925

Co. v. Commissioner Docket No. 1900. United States Board of Tax Appeals 2 B.T.A. 22 ; 1925 BTA LEXIS 2578 ; June 10, 1925 , Decided Submitted May 15, 1925 . *2578 Frank C. Lawton for the taxpayer. Ellis, W.

Mead Cycle Co. v. Commissioner

10 B.T.A. 887 · United States Board of Tax Appeals · Feb 20, 1928

Walter & Co. v. Commissioner, 10 B. T. A. 620. … Brown, 1 B. T. A. 446. The sixth assignment of error raises the question whether the petitioner is entitled to an allowance for the exhaustion of a certain leasehold.

F. E. Bowman Co. v. Commissioner

20 B.T.A. 905 · United States Board of Tax Appeals · Sep 19, 1930

BOWMAN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. F. E. Bowman Co. v. Commissioner Docket No. 24986. … United States Board of Tax Appeals 20 B.T.A. 905 ; 1930 BTA LEXIS 2013 ; September 19, 1930 , Promulgated *2013 In computing the amount of gain realized on the sale of an exhaustible asset, an allowance must be made for depreciation

Anderson & Gustafson v. Commissioner

3 B.T.A. 531 · United States Board of Tax Appeals · Jan 30, 1926

Anderson & Gustafson v. Commissioner Docket No. 1556. … The Board finds no basis for the allowance of the amount as a debt ascertained to have been worthless and charged off within the year.

Carpenter v. Commissioner

8 B.T.A. 675 · United States Board of Tax Appeals · Oct 10, 1927

CARPENTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY J. CARPENTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. D. M. CARPENTER, PETITIONER, v. … CARPENTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Carpenter v. Commissioner Docket Nos. 11070-11073.

Crilly v. Commissioner

15 B.T.A. 389 · United States Board of Tax Appeals · Feb 13, 1929

CRILLY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Crilly v. Commissioner Docket Nos. 17210, 18747. … He was a member of the Masonic Lodge, Chicago Real Estate Board, Chicago Association of Commerce, Union League Club, Hamilton Club, and the South Park Board, in all of which he took an active interest up to the time of his

Preston v. Commissioner

44 B.T.A. 973 · United States Board of Tax Appeals · Jul 10, 1941

The Board and the courts have defined “indebtedness”, as used in section 23 (b), as “an unconditional and legally enforceable obligation for the payment of money.” See Paul Autenreith, 41 B. T. … See Johnson v. Commissioner, supra; Guaranty Trust Co. of New York v. Commissioner, supra.

Bismark Realty Co. v. Commissioner

12 B.T.A. 677 · United States Board of Tax Appeals · Jun 18, 1928

BISMARK REALTY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bismark Realty Co. v. Commissioner Docket No. 9097. … United States Board of Tax Appeals 12 B.T.A. 677 ; 1928 BTA LEXIS 3480 ; June 18, 1928 , Promulgated *3480 Respondent's determination of invested capital sustained. Nathan D. Shapiro, Esq., for the petitioner. J. L.

Warren Co. v. Commissioner

46 B.T.A. 897 · United States Board of Tax Appeals · Apr 8, 1942

American National Co. v. United States, 274 U. S. 99; Bonded Mortgage Co. v. Commissioner, 70 Fed. (2d) 341. … Reviewed by the Board. Decisions will he entered wider Rule 50. SEC. 26. CREDITS OF CORPORATIONS.

Humphrey v. Commissioner

32 B.T.A. 280 · United States Board of Tax Appeals · Mar 28, 1935

In Helvering v. … Reviewed by the Board. Decision will be entered under Buie 50.