Case law

Stebbins v. Commissioner

40 B.T.A. 613 · United States Board of Tax Appeals · Oct 3, 1939

United States v. Bell, 127 Fed. 1008 . Our reports contain cases wherein jurisdiction has been held conferred by telegraphic petitions. F. O. Statler, 27 B. T. A. 342, is representative of these cases. … In the very similar case of Poynor v. Commissioner, 81 Fed. (2d) 521, it is said: It seems that the petitioners made no allowance for a failure of mail to move strictly according to schedule.

L. J. Christopher Co. v. Commissioner

27 B.T.A. 746 · United States Board of Tax Appeals · Feb 13, 1933

assigned this action of the Board as error. … Williamsport Wire Rope Co. v. United States, 277 U. S. 551 ; Duquesne Steel Foundry Co. v. Burnet, 283 U. S. 799 .

Shell Co. of California v. Commissioner

10 B.T.A. 1324 · United States Board of Tax Appeals · Mar 12, 1928

The matter of granting the respondent additional time in which to answer being within the discretion of the Board, as .decided in Shults Bread Co. v. Commissioner, 10 B. T. … By the Board: (Signed) C. Rogers Arundell, Member, United States Board of Tax Appeals. Dated March 12, 1928. Sternhagen, Van Fossan, and Murdock dissent.

Miami Beach Improv. Co. v. Commissioner

14 B.T.A. 10 · United States Board of Tax Appeals · Nov 6, 1928

MIAMI BEACH IMPROVEMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Miami Beach Improv. Co. v. Commissioner Docket No. 14869. … Brown, Esq., for the respondent. MARQUETTE *10 This proceeding is for the redetermination of a deficiency in income and profits taxes asserted by the respondent for the year 1920 in the amount of $64,414.29.

Thirst Quenchers of Ohio, Inc. v. Glander

47 Ohio Law. Abs. 175 · United States Board of Tax Appeals · Sep 3, 1946

See Steward v Evatt, 143 Oh St 547. … Peter v Parkinson, Treasurer, 83 Oh St 36 at 47, 93 N. E. 197 ; State ex rel v Pierce, 95 Oh St 44, 117 N. E. 6 ; Frisbie Co. v E. Cleveland, 98 Oh St 266, 120 N. E. 309 ; J. S.

Pink v. Commissioner

38 B.T.A. 182 · United States Board of Tax Appeals · Jul 26, 1938

On February 23, 1938, a petition was filed with this Board, captioned “Louis H. Pink, Superintendent of Insurance of the State of New York, as Liquidator of Lawyers Mortgage Company, Petitioner, v. … Lion Bonding Co. v. Karatz, 282 U. S. 77 ; O’Neil v. Welch, 245 Fed. 261 .

Marshall v. Commissioner

43 B.T.A. 99 · United States Board of Tax Appeals · Dec 17, 1940

Sanford v. Comonissioner, 308 U. S. 39 . The Board in the case of Lorraine Manville Gould Dresselhuys, 40 B. T. … Sanford v. Commissioner, supra; Lorraine Manville Gould Dresselhuys, supra; Hesslein v. Hoey, 91 Fed. (2d) 954.

Central Union Trust Co. v. Commissioner

18 B.T.A. 300 · United States Board of Tax Appeals · Nov 20, 1929

Williams v. Morgan, 111 U. S. 684 ; Minot v. Masten, 95 Fed. 737 ; Farmers Loan & Trust Co. v. Toledo Ry. Co., 67 Fed. 49 . Such appears to be the case here. … Beviewed by the Board. Van Fossan dissents.

Furlong v. Commissioner

45 B.T.A. 362 · United States Board of Tax Appeals · Oct 14, 1941

The Barker and O'Neal cases must now be regarded as overruled by the later decision of the Supreme Court in North American Oil Consolidated v. Burnet, 286 U. S. 417 . … Lucas v. American Code Co., supra.” See also Schramm v. United States, 36 Fed. Supp. 1021.

Burr Creamery Corp. v. Commissioner

23 B.T.A. 1007 · United States Board of Tax Appeals · Jun 30, 1931

BURR CREAMERY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Burr Creamery Corp. v. Commissioner Docket No. 26983. … Brown 1 1 1 1 E. H. Graham 1 1 Geo. R. Frampton 1 1 1 E. A. Bost 1 1 1 Geo.

Garey v. Commissioner

16 B.T.A. 274 · United States Board of Tax Appeals · Apr 30, 1929

Again quoting from Noel v. … The petitioner attempts to distinguish Noel v.

In re Board of County Commissioners

43 Ohio Law. Abs. 548 · United States Board of Tax Appeals · Oct 27, 1944

Pfeiffer v Jenkins, 141 Oh St 66, 68. … Ursuline Academy of Cleveland v Board of Tax Appeals, 141 Oh St 559.

Smith v. Commissioner

38 B.T.A. 317 · United States Board of Tax Appeals · Aug 11, 1938

Gossett v. Commissioner, 59 Fed. (2d) 365; W. F. Kennemer, 35 B. T. A. 415; affd., 96 Fed. (2d) 177. In Northern Trust Co., Trustee, 20 B. T. … Doyle v. Mitchell Brothers Co., 247 U. S. 179 ; C. M. Menzies, Inc., 34 B. T. A. 163.

First Bond & Mortg. Co. v. Commissioner

27 B.T.A. 430 · United States Board of Tax Appeals · Dec 22, 1932

The lien of the state for taxes attaches by a valid assessment of the property, Florida East Coast Fruit Land Co. v. Mitchell, 80 Fla. 291 ; 85 Son. 661; State v. Beardsley, 94 Sou. … Aiken v. United States (U. S. Dist. Ct., S. Dist. Fla., Oct. 12, 1932).

Ramming v. Commissioner

6 B.T.A. 188 · United States Board of Tax Appeals · Feb 18, 1927

Ramming v. Commissioner Docket No. 5983. United States Board of Tax Appeals 6 B.T.A. 188 ; 1927 BTA LEXIS 3587 ; February 18, 1927 , Promulgated *3587 1. … The cases of Edwards v. Brown, Kircher v. Murray, and Merrell v. Moore, supra , are construed in Bek v. Miller, (App.

Rathborne v. Commissioner

39 B.T.A. 56 · United States Board of Tax Appeals · Jan 10, 1939

On June 22, 1938, respondent filed with the Board a computation for entry of decision in accordance with the opinion of the Board. … United States v. Andrews, 302 U. S. 517 ; United States v. Garbutt Oil Co., 302 U. S. 528 .

Stetson v. Commissioner

27 B.T.A. 173 · United States Board of Tax Appeals · Nov 29, 1932

Reinecke v. Smith, 61 Fed. (2d) 324. … Reviewed by the Board. Judgment will be entered under Bule 50.

St. Louis Mut. Life Ins. Co. v. Commissioner

30 B.T.A. 1319 · United States Board of Tax Appeals · Jul 31, 1934

Helvering v. Continental Oil Co., 68 Fed. (2d) 750 (C.A., D.C.); Burnet v. Lexington Ice & Coal Co., 62 Fed. (2d) 906 (C.C.A., 4th Cir.); Griffiths v. Commissioner, 50 Fed. (2d) 782 (C.C.A., 7th Cir.); cf. … We hold upon authority of Helvering v.

Southeastern Express Co. v. Commissioner

19 B.T.A. 490 · United States Board of Tax Appeals · Apr 7, 1930

In Lucas v. American Code Co., 280 U. … Reviewed by the Board. Judgment will he entered under Rule 50. Muedock concurs in the result only.

Brinton v. Commissioner

28 B.T.A. 472 · United States Board of Tax Appeals · Jun 20, 1933

Brinton v. Commissioner Docket Nos. 53715, 55341, 55342. United States Board of Tax Appeals 28 B.T.A. 472 ; 1933 BTA LEXIS 1127 ; June 20, 1933 , Promulgated *1127 1. … Farmer v. Zinn, 261 S.W. 1073 ; Heller v. Heller, 233 S.W. 870 ; Scaggs v. Deskin, 66 S.W. 793 ; Smith v. Butler, supra.