Case law

Kohane & Marymont, Inc. v. Commissioner

2 B.T.A. 351 · United States Board of Tax Appeals · Jul 14, 1925

Kohane & Marymont, Inc. v. Commissioner Docket No. 612. United States Board of Tax Appeals 2 B.T.A. 351 ; 1925 BTA LEXIS 2441 ; July 14, 1925 , Decided Submitted June 8, 1925 . *2441 J. C.

Wise Realty Corp. v. Commissioner

5 B.T.A. 796 · United States Board of Tax Appeals · Dec 14, 1926

WISE REALTY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wise Realty Corp. v. Commissioner Docket No. 3770. … United States Board of Tax Appeals 5 B.T.A. 796 ; 1926 BTA LEXIS 2781 ; December 14, 1926 , Promulgated *2781 1.

Green v. Commissioner

6 B.T.A. 278 · United States Board of Tax Appeals · Feb 19, 1927

DUPIGNAC, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Green v. Commissioner Docket No. 10337. … United States Board of Tax Appeals 6 B.T.A. 278 ; 1927 BTA LEXIS 3572 ; February 19, 1927 , Promulgated *3572 Gift held to have been made in contemplation of death. Joseph G. Deane, Esq., for the petitioners. L. S.

Scott v. Commissioner

2 B.T.A. 314 · United States Board of Tax Appeals · Jul 11, 1925

Scott v. Commissioner Docket No. 2575. United States Board of Tax Appeals 2 B.T.A. 314 ; 1925 BTA LEXIS 2457 ; July 11, 1925 , Decided Submitted June 16, 1925 . *2457 Prewitt Semmes, Esq., for the taxpayer. J.

Universal Corp. v. Commissioner

18 B.T.A. 319 · United States Board of Tax Appeals · Nov 22, 1929

Remington Ra nd, Inc. v. Commissioner, 33 Fed. (2d) 77; certiorari denied, 280 U. S. 69 A. This sale took place February 19, 1923, when the offer was accepted. … Reviewed by the Board. Decision will be entered under Rule 50.

Irving Berlin, Inc. v. Commissioner

2 B.T.A. 377 · United States Board of Tax Appeals · Jul 15, 1925

Irving Berlin, Inc. v. Commissioner Docket No. 3049. United States Board of Tax Appeals 2 B.T.A. 377 ; 1925 BTA LEXIS 2429 ; July 15, 1925 , Decided Submitted July 1, 1925 . *2429 Martin Fenton, Esq., for the taxpayer.

Fiske v. Commissioner

45 B.T.A. 135 · United States Board of Tax Appeals · Sep 17, 1941

Richardson v. City of Boston, 148 Mass. 508 ; J. I. Hammett Co. v. Alfred Peates Co., 217 Mass. 520 ; 105 N. E. 370 . … Taylor v. Bentinck-Smith (Mass.), 24 N.

Slayton v. Commissioner

29 B.T.A. 931 · United States Board of Tax Appeals · Jan 26, 1934

Slayton v. Commissioner Docket Nos. 57267, 57268. … Reviewed by the Board. Judgment will be entered for the respondent.

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

Rogers v. Commissioner

31 B.T.A. 994 · United States Board of Tax Appeals · Jan 9, 1935

Rohn v. Rohn, 204 Ill. 184 ; 68 N. E. 369 ; Simpson v. People’s Ice Mfg. Co., 44 La. Ann. 612 ; 10 So. 814 ; Chapman v. Gates, 54 N. Y. 132 ; Micon v. Lamar, 1 Fed. 14 ; Morton v. Preston, 18 Mich. 60 ; White v. … Reviewed by the Board. Decision will he entered wider Rule 50.

Cleveland v. Commissioner

28 B.T.A. 578 · United States Board of Tax Appeals · Jun 28, 1933

United States v. Garfunkel, 52 Fed. (2d) 727; Helen Dean Wright, 28 B.T.A. 543 . … Reviewed by the Board. Decision will he entered for the respondent. [Sec. 271 (a), Revenue Act of 1928.]

Kahn v. Commissioner

4 B.T.A. 1289 · United States Board of Tax Appeals · Sep 30, 1926

HERBERT KAHN ET AL., HEIRS-AT-LAW OF MERVINE KAHN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kahn v. Commissioner Docket No. 7864. … The cause of death noted on the certificate of death made to the Louisiana State Board of Health was angina pectoris. The decedent at one time owned all the shares in the Mervine Kahn Co.

England v. Commissioner

3 B.T.A. 1069 · United States Board of Tax Appeals · Mar 31, 1926

England v. Commissioner Docket No. 4221. United States Board of Tax Appeals 3 B.T.A. 1069 ; 1926 BTA LEXIS 2473 ; March 31, 1926 , Decided Submitted February 10, 1926 . *2473 Laurence Graves, Esq., for the taxpayer.

Illinois Merchants Trust Co. v. Commissioner

14 B.T.A. 890 · United States Board of Tax Appeals · Dec 21, 1928

It appears to be the conclusion of the Board that, because a life interest in the income was reserved, that which was given was a remainder interest which must be measured by its present value. *902 This is a concept which … Irwin v. Gavit, 268 U. S. 161 ; Codman v. Miles, 28 Fed. (2d) 823.

Lockhart v. Commissioner

46 B.T.A. 426 · United States Board of Tax Appeals · Feb 25, 1942

In Guggenheim v. Rasquin, 312 U. S. 254 , the Supreme Court rejected cash surrender value as a measure of value of a single premium policy. Cost was used as the measure of value in that case. In Powers v. … S. 259 , and United States v. Ryerson, 312 U.

Thompson v. Commissioner

19 B.T.A. 1250 · United States Board of Tax Appeals · May 29, 1930

THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Thompson v. Commissioner Docket No. 37569. … United States Board of Tax Appeals 19 B.T.A. 1250 ; 1930 BTA LEXIS 2225 ; May 29, 1930 , Promulgated *2225 Selling costs incident to the sale of real estate by one not a dealer, the profit being reported on the installment

Bigelow v. Commissioner

39 B.T.A. 635 · United States Board of Tax Appeals · Mar 21, 1939

BIGELOW, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bigelow v. Commissioner Docket No. 82659. … United States Board of Tax Appeals 39 B.T.A. 635 ; 1939 BTA LEXIS 1009 ; March 21, 1939 , Promulgated *1009 A resident of California executed an agreement vesting in his wife "a present, existing and equal interest" in property

Thorpe v. Commissioner

42 B.T.A. 654 · United States Board of Tax Appeals · Aug 29, 1940

In Fairbanks v. United States, 306 U. … In Hale v.

Richmond Hosiery Mills v. Commissioner

6 B.T.A. 1247 · United States Board of Tax Appeals · May 4, 1927

RICHMOND HOSIERY MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Richmond Hosiery Mills v. Commissioner Docket Nos. 7763, 3703. … United States Board of Tax Appeals 6 B.T.A. 1247 ; 1927 BTA LEXIS 3306 ; May 4, 1927 , Promulgated *3306 1.

Hermalbrecht v. Commissioner

6 B.T.A. 1091 · United States Board of Tax Appeals · Apr 29, 1927

JOHN HERMALBRECHT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hermalbrecht v. Commissioner Docket No. 752. … United States Board of Tax Appeals 6 B.T.A. 1091 ; 1927 BTA LEXIS 3325 ; April 29, 1927 , Promulgated *3325 Arthur C. Thomsen, Esq., for the petitioner. L. C. Mitchell, Esq., for the respondent.