Case law

Martin v. Commissioner

24 B.T.A. 862 · United States Board of Tax Appeals · Nov 23, 1931

MARTIN AND HOWARD V. MARTIN, TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. T. S. MARTIN REALTY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Martin v. … Martin and Howard v. Martin, share and share alike. Further, the will nominated the testator's three sons, J. Earle Martin, Jules T. Martin and Howard V.

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.

Adams v. Commissioner

20 B.T.A. 243 · United States Board of Tax Appeals · Jul 15, 1930

ADAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Adams v. Commissioner Docket No. 41167. … He was present at a special meeting of the board of directors of that company held at the office of the company in Philadelphia on December 26, 1924.

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.

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.

Hall v. Commissioner

6 B.T.A. 15 · United States Board of Tax Appeals · Feb 2, 1927

CHARLES WARD HALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hall v. Commissioner Docket No. 11650. … United States Board of Tax Appeals 6 B.T.A. 15 ; 1927 BTA LEXIS 3622 ; February 2, 1927 , Promulgated *3622 James H. Hoffnagle, Esq., for the petitioner. A. H. Murray, Esq., for the respondent.

Interborough News Co. v. Commissioner

6 B.T.A. 340 · United States Board of Tax Appeals · Feb 28, 1927

INTERBOROUGH NEWS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Interborough News Co. v. Commissioner Docket No. 8170. … United States Board of Tax Appeals 6 B.T.A. 340 ; 1927 BTA LEXIS 3533 ; February 28, 1927 , Promulgated *3533 C. A. Schultheis, for the petitioner. C. H. Curl Esq., for the respondent.

Gallagher v. Commissioner

2 B.T.A. 1057 · United States Board of Tax Appeals · Oct 28, 1925

Gallagher v. Commissioner Docket No. 1541. United States Board of Tax Appeals 2 B.T.A. 1057 ; 1925 BTA LEXIS 2169 ; October 28, 1925 , Decided Submitted June 15, 1925 . *2169 Philip G. Sheehy, Esq., for the taxpayer. W.

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

Thompson v. Commissioner

3 B.T.A. 902 · United States Board of Tax Appeals · Feb 19, 1926

Thompson v. Commissioner Docket No. 5280. United States Board of Tax Appeals 3 B.T.A. 902 ; 1926 BTA LEXIS 2525 ; February 19, 1926 , Decided Submitted December 5, 1925 . *2525 Oscar W. Underwood, Jr., and H. C. … On reference to the Board, GREEN dissents.

Peabody Coal Co. v. Commissioner

18 B.T.A. 1081 · United States Board of Tax Appeals · Feb 11, 1930

This Board held in W. P. Davis, 6 B. T. … Reviewed by the Board. Judgment will be entered under Rule SO.

Murphy v. Commissioner

46 B.T.A. 1058 · United States Board of Tax Appeals · May 6, 1942

AeuNdell : It now seems clear under Helvering v. Gerhardt, 304 U. S. 405 , and Graves v. New York, ex rel. O'Keefe, 306 U. … La Rochelle v. Commissioner, 115 Fed. (2d) 878.

Hummel-Ross Fibre Corp. v. Commissioner

40 B.T.A. 821 · United States Board of Tax Appeals · Oct 25, 1939

HUMMEL-ROSS FIBRE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hummel-Ross Fibre Corp. v. Commissioner Docket No. 93077. … United States Board of Tax Appeals 40 B.T.A. 821 ; 1939 BTA LEXIS 798 ; October 25, 1939 , Promulgated *798 Pursuant to a plan of statutory reorganization, and essential thereto, petitioner, on May 31, 1934, exchanged its

Haskell v. Commissioner

2 B.T.A. 1300 · United States Board of Tax Appeals · Nov 11, 1925

Haskell v. Commissioner Docket No. 4335. United States Board of Tax Appeals 2 B.T.A. 1300 ; 1925 BTA LEXIS 2080 ; November 11, 1925 , Decided Submitted October 7, 1925 . *2080 Robert L. Floyd, Esq., for the taxpayer. M.

Farmers Co-operative Grain & Livestock Co. v. Commissioner

7 B.T.A. 113 · United States Board of Tax Appeals · May 26, 1927

FARMERS CO-OPERATIVE GRAIN & LIVESTOCK CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Farmers Co-operative Grain & Livestock Co. v. Commissioner Docket No. 5564. … United States Board of Tax Appeals 7 B.T.A. 113 ; 1927 BTA LEXIS 3259 ; May 26, 1927 , Promulgated *3259 R. A. Wolfe for the petitioner. A. Arthur Adams, Esq., for the respondent.

American Gut String Mfg. Co. v. Commissioner

19 B.T.A. 608 · United States Board of Tax Appeals · Apr 16, 1930

AMERICAN GUT STRING MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Gut String Mfg. Co. v. Commissioner Docket No. 20422. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

Eggert-Young Co. v. Commissioner

4 B.T.A. 1285 · United States Board of Tax Appeals · Sep 30, 1926

EGGERT-YOUNG CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Eggert-Young Co. v. Commissioner Docket No. 3602. … United States Board of Tax Appeals 4 B.T.A. 1285 ; 1926 BTA LEXIS 2035 ; September 30, 1926 , Decided *2035 Determination of Commissioner approved for want of proof. F. O. Graves, Esq., for the respondent.

Plunkett v. Commissioner

3 B.T.A. 1265 · United States Board of Tax Appeals · Apr 19, 1926

Plunkett v. Commissioner Docket Nos. 3701, 3756, 3757, 3758. … United States Board of Tax Appeals 3 B.T.A. 1265 ; 1926 BTA LEXIS 2427 ; April 19, 1926 , Decided Submitted December 2, 1925 . *2427 Difference between cost of Liberty bonds to a partnership and the par value of capital stock

Greenbaum v. Commissioner

20 B.T.A. 469 · United States Board of Tax Appeals · Aug 4, 1930

See Eckert v. Commissioner, 42 Fed. (2d) 158, affirming the Board’s decision in A. James Eckert, 17 B. T. A. 263.