Case law

General Sec. Co. v. Commissioner

42 B.T.A. 754 · United States Board of Tax Appeals · Sep 27, 1940

GENERAL SECURITIES COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. General Sec. Co. v. Commissioner Docket No. 94601. … Reviewed by the Board. Decision will be entered under Rule 50. Footnotes 1. SEC. 351. SURTAX ON PERSONAL HOLDING COMPANIES.

Uvalde Co. v. Commissioner

1 B.T.A. 932 · United States Board of Tax Appeals · Apr 6, 1925

Littleton : This appeal presents a similar question to that decided by this Board in the Appeal of Consolidated Asphalt Company, 1 B. T. A. 79. … A. 79, this Board said: We have no doubt that the amount is income taxable under the sixteenth amendment as gain derived from capital or labor or both combined, Doyle v. Mitchel Bros. Co., 247 U. S. 179 , and Eisner v.

Lee v. Commissioner

18 B.T.A. 251 · United States Board of Tax Appeals · Nov 18, 1929

Lucas v. Duffield (Va.), 6 Grat. 456; Wootton v. Dadd's Ex'r. (Va.), 12 Grat. 196; Randolph v. … Reviewed by the Board. Judgment will he entered for the respondent. Lansdon dissents.

Choynski v. Commissioner

14 B.T.A. 9 · United States Board of Tax Appeals · Nov 6, 1928

HERBERT CHOYNSKI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Choynski v. Commissioner Docket No. 14448. … United States Board of Tax Appeals 14 B.T.A. 9 ; 1928 BTA LEXIS 3040 ; November 6, 1928 , Promulgated *3040 No part of the interest involved herein was income to the petitioner for 1920 or 1921. Herbert Choynski pro se.

Cohen v. Commissioner

28 B.T.A. 190 · United States Board of Tax Appeals · May 31, 1933

MOSES COHEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NATHAN ROSENBAUM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NATHAN COHEN, PETITIONER, v. … EDWARD GODFRIED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cohen v. Commissioner Docket Nos. 54240-54243.

W. S. Young & Co. v. Commissioner

2 B.T.A. 1164 · United States Board of Tax Appeals · Nov 4, 1925

Young & Co. v. Commissioner Docket No. 3033. United States Board of Tax Appeals 2 B.T.A. 1164 ; 1925 BTA LEXIS 2137 ; November 4, 1925 , Decided Submitted May 27, 1925 . *2137 Benjamin H.

Blair v. Commissioner

5 B.T.A. 988 · United States Board of Tax Appeals · Dec 31, 1926

Blair v. Commissioner Docket No. 1870. United States Board of Tax Appeals 5 B.T.A. 988 ; 1926 BTA LEXIS 2720 ; December 31, 1926 , Promulgated *2720 W. E. Baird, C.P.A., for the petitioner. Robert A.

Cadillac Auto. Co. v. Commissioner

5 B.T.A. 604 · United States Board of Tax Appeals · Nov 23, 1926

CADILLAC AUTOMOBILE COMPANY OF ILLINOIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cadillac Auto. Co. v. Commissioner Docket No. 2657. … United States Board of Tax Appeals 5 B.T.A. 604 ; 1926 BTA LEXIS 2838 ; November 23, 1926 , Decided *2838 An amount withdrawn from a corporation by its sole stockholder as a loan and carried on the corporation's books and

Fairview Co. v. Commissioner

13 B.T.A. 743 · United States Board of Tax Appeals · Oct 3, 1928

FAIRVIEW COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fairview Co. v. Commissioner Docket No. 11308. … Reviewed by the Board. Judgment will be entered under Rule 50.

Thomas Music Stores, Inc. v. Commissioner

1 B.T.A. 1045 · United States Board of Tax Appeals · Apr 25, 1925

Thomas Music Stores, Inc. v. Commissioner Docket No. 1361. United States Board of Tax Appeals 1 B.T.A. 1045 ; 1925 BTA LEXIS 2696 ; April 25, 1925 , decided Submitted April 8, 1925 . *2696 A. H.

Van Dorn Iron Works Co. v. Commissioner

15 B.T.A. 4 · United States Board of Tax Appeals · Jan 23, 1929

VAN DORN IRON WORKS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Van Dorn Iron Works Co. v. Commissioner Docket No. 9869. … V. Newton, Deputy Commissioner, the Income Tax Unit advised the petitioner as follows: Reference is made to your income and excess profits tax returns for the year ended December 31, 1917.

Stevens Mfg. Co. v. Commissioner

1 B.T.A. 610 · United States Board of Tax Appeals · Feb 25, 1925

Co. v. Commissioner Docket No. 661. … United States Board of Tax Appeals 1 B.T.A. 610 ; 1925 BTA LEXIS 2861 ; February 25, 1925 , decided Submitted January 26, 1925 . *2861 Taxpayer shown to have kept its books on a fiscal year basis which clearly reflected its

Loughran v. Commissioner

40 B.T.A. 252 · United States Board of Tax Appeals · Jul 20, 1939

ANNETTE LOUGHRAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Loughran v. Commissioner Docket No. 89464. … Reviewed by the Board. Decision will be entered for the petitioner. OPPER concurs only in the result. DISNEY dissents.

Donnelly v. Commissioner

38 B.T.A. 1234 · United States Board of Tax Appeals · Nov 23, 1938

May v. Heiner, 281 U. S. 238 ; Burnet v. Northern Trust Co., 283 U. S. 782 ; McCormick v. Burnet, 283 U. S. 784 ; Morsman v. Burnet, 283 U. S. 783 ; Helvering v. St. Louis Tr. Co., 296 U. S. 39 ; Becker v. St. … Reviewed by the Board. Decision will be entered under Bule 50.

Lilly v. Commissioner

14 B.T.A. 703 · United States Board of Tax Appeals · Dec 13, 1928

V. T. LILLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lilly v. Commissioner Docket No. 13790. … United States Board of Tax Appeals 14 B.T.A. 703 ; 1928 BTA LEXIS 2933 ; December 13, 1928 , Promulgated *2933 Advances drawn by petitioner in excess of salary and commissions earned during the taxable year and repaid in

Operators Fuel Agency v. Commissioner

4 B.T.A. 636 · United States Board of Tax Appeals · Jul 31, 1926

Operators Fuel Agency v. Commissioner Docket No. 6349. United States Board of Tax Appeals 4 B.T.A. 636 ; 1926 BTA LEXIS 2237 ; July 31, 1926 , Decided *2237 John B. Brunot, Esq., for the petitioner.

Sayre Stamping Co. v. Commissioner

2 B.T.A. 166 · United States Board of Tax Appeals · Jun 25, 1925

Sayre Stamping Co. v. Commissioner Docket No. 3040. United States Board of Tax Appeals 2 B.T.A. 166 ; 1925 BTA LEXIS 2517 ; June 25, 1925 , Decided Submitted May 20, 1925 . *2517 II. R. Elder, Esq., W. H.

Henry Finck Co. v. Commissioner

4 B.T.A. 1188 · United States Board of Tax Appeals · Sep 29, 1926

HENRY FINCK COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Henry Finck Co. v. Commissioner Docket No. 4339. … V.

Cushman v. Commissioner

13 B.T.A. 41 · United States Board of Tax Appeals · Jul 24, 1928

CUSHMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cushman v. Commissioner Docket No. 22152. … In September, 1923, a protective committee of the first mortgage bondholders was formed, which examined the affairs of the company and acted in an advisory capacity to the board of directors.

Schaeffler Mercantile Co. v. Commissioner

2 B.T.A. 480 · United States Board of Tax Appeals · Sep 8, 1925

Schaeffler Mercantile Co. v. Commissioner Docket No. 3728. … United States Board of Tax Appeals 2 B.T.A. 480 ; 1925 BTA LEXIS 2351 ; September 8, 1925 , Decided Submitted July 25, 1925 . *2351 On the evidence, held, that the taxpayer has not established that salary accruals for 1918