Case law

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.

R. A. Patout & Co. v. Commissioner

10 B.T.A. 1357 · United States Board of Tax Appeals · Mar 14, 1928

The Supreme Court of the United States in the case of Hellmich v. Hellman, 276 U. … Reviewed by the Board. In the proceeding of R. A. Patout c& Go., judgment will he entered for the respondent. In the proceeding of Mr. a/nd Mrs. R. A. Patout, the deficiency as to Mr. R. A.

Frost v. Commissioner

16 B.T.A. 554 · United States Board of Tax Appeals · May 14, 1929

CHARLES FROST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Frost v. Commissioner Docket No. 26422. … United States Board of Tax Appeals 16 B.T.A. 554 ; 1929 BTA LEXIS 2563 ; May 14, 1929 , Promulgated *2563 Amount of deductions for wages or salaries paid in the taxable years determined. Charles Frost pro se.

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.

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.

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.

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

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.

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.

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

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.

Gilson v. Commissioner

47 B.T.A. 529 · United States Board of Tax Appeals · Aug 13, 1942

The Board’s findings of fact as to these gifts state, among other things, as follows: In making these gifts decedent stated that the members of his family and Miss Kraus, who had worked with him for many years, were deserving … United States v. Wells, 283 U. S. 102 .

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.

Bermont Oil Co. v. Commissioner

33 B.T.A. 1061 · United States Board of Tax Appeals · Feb 11, 1936

See, in this connection, Commissioner v. … Reviewed by the Board. Judgment will be entered for the respondent.

Coffin v. Commissioner

8 B.T.A. 421 · United States Board of Tax Appeals · Oct 1, 1927

IRENE COFFIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Coffin v. Commissioner Docket No. 5930. … United States Board of Tax Appeals 8 B.T.A. 421 ; 1927 BTA LEXIS 2885 ; October 1, 1927 , Promulgated *2885 Leslie J. Aker, Esq., for the petitioner. George G. Witter, Esq., for the respondent.

Combs v. Commissioner

6 B.T.A. 249 · United States Board of Tax Appeals · Feb 19, 1927

COMBS, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Combs v. Commissioner Docket No. 10182. … United States Board of Tax Appeals 6 B.T.A. 249 ; 1927 BTA LEXIS 3562 ; February 19, 1927 , Promulgated *3562 W. H. Combs, Sr., pro se. A. R. Marrs, Esq., for the respondent.

Bergfeld v. Commissioner

19 B.T.A. 312 · United States Board of Tax Appeals · Mar 19, 1930

RUDOLPH BERGFELD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CAROLINA BERGFELD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bergfeld v. Commissioner Docket Nos. 26458, 26459. … United States Board of Tax Appeals 19 B.T.A. 312 ; 1930 BTA LEXIS 2423 ; March 19, 1930 , Promulgated *2423 1.