Case law

Royal Palm Cemetery Syndicate v. Commissioner

45 B.T.A. 138 · United States Board of Tax Appeals · Sep 17, 1941

In both instances the Board held these enterprises to resemble partnerships more nearly than corporations and to be taxable as the former. … Ittleson v. Anderson, 67 Fed. (2d) 323; Harmar Coal Co. v. Heiner, 34 Fed. (2d) 725.

Parsons v. Commissioner

44 B.T.A. 1142 · United States Board of Tax Appeals · Jul 31, 1941

The cases of Helvering v. Horst, 311 U. S. 112 ; Helvering v. Eubank, 311 U. S. 122 , and Lucas v. Earl, 281 U. S. 111 , clearly govern this matter and require that the amounts be taxed to petitioner. … , until the decision of the Board becomes final), and for sixty days thereafter.

Horner v. Commissioner

5 B.T.A. 974 · United States Board of Tax Appeals · Dec 30, 1926

HORNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Horner v. Commissioner Docket No. 12256. … United States Board of Tax Appeals 5 B.T.A. 974 ; 1926 BTA LEXIS 2728 ; December 30, 1926 , Promulgated *2728 A. H. Murray, Esq., for the respondent.

Neuse Mfg. Co. v. Commissioner

1 B.T.A. 769 · United States Board of Tax Appeals · Mar 16, 1925

Co. v. Commissioner Docket No. 922. United States Board of Tax Appeals 1 B.T.A. 769 ; 1925 BTA LEXIS 2809 ; March 16, 1925 , decided Submitted January 28, 1925 . *2809 Evidence held insufficient to support appeal. … One Riddich, who in some way became the president pro tem of the corporation and a member of its board of directors, suggested to all of the stockholders of the old corporation a reorganization and asked them to participate

Albert McLoon & Co. v. Commissioner

1 B.T.A. 637 · United States Board of Tax Appeals · Feb 27, 1925

Albert McLoon & Co. v. Commissioner Docket No. 318. United States Board of Tax Appeals 1 B.T.A. 637 ; 1925 BTA LEXIS 2851 ; February 27, 1925 , decided Submitted January 26, 1925 . *2851 H. M.

Warren Steam Pump Co. v. Commissioner

13 B.T.A. 721 · United States Board of Tax Appeals · Oct 2, 1928

WARREN STEAM PUMP CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Warren Steam Pump Co. v. Commissioner Docket Nos. 14813, 22389. … Reviewed by the Board. Decision will be entered for the respondent.

Hentz v. Commissioner

21 B.T.A. 1086 · United States Board of Tax Appeals · Jan 8, 1931

HENTZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hentz v. Commissioner Docket No. 41597. … United States Board of Tax Appeals 21 B.T.A. 1086 ; 1931 BTA LEXIS 2256 ; January 8, 1931 , Promulgated *2256 The March 1, 1913, fair market value of certain real estate sold by the petitioner in 1925, determined.

Ruckman Coal Co. v. Commissioner

5 B.T.A. 534 · United States Board of Tax Appeals · Nov 16, 1926

Ruckman Coal Co. v. Commissioner Docket No. 4277. United States Board of Tax Appeals 5 B.T.A. 534 ; 1926 BTA LEXIS 2847 ; November 16, 1926 , Decided *2847 1. … V. Ruckman. F. V. Ruckman owned more stock in the Ruckman Coal Co. than D. J. Ruckman, and D. J. Ruckman owned more stock in the Highland Mining Co. than F. V. Ruckman.

Royce v. Commissioner

46 B.T.A. 1090 · United States Board of Tax Appeals · May 7, 1942

Chase National Bank v. United States, 278 U. S. 827 ; Tyler v. United States, 281 U. S. 497 ; Bullen v. State of Wisconsin, 240 U. S. 625 . The question is whether Congress has actually exercised that power. … The case of Porter v. Commissioner, 288 U.

May Lumber Co. v. Commissioner

13 B.T.A. 62 · United States Board of Tax Appeals · Jul 26, 1928

MAY LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. May Lumber Co. v. Commissioner Docket No. 12133. … United States Board of Tax Appeals 13 B.T.A. 62 ; 1928 BTA LEXIS 3316 ; July 26, 1928 , Promulgated *3316 1. Value claimed for good will at date of acquisition disallowed for lack of evidence. 2.

McConnell v. Commissioner

3 B.T.A. 260 · United States Board of Tax Appeals · Jan 6, 1926

James, concurring: I am of the opinion that the decision in this appeal is governed by Irwin v. Gavit as above set forth, and I concur in the decision only for that reason. … remainder in corpus as a return of capital, although such difficulty is in .the last analysis a mere problem in valuation, far less difficult in its intrinsic features than many problems of March 1, 1913, value, with which the Board

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.

Woolf & Reynolds, Inc. v. Commissioner

1 B.T.A. 1092 · United States Board of Tax Appeals · May 5, 1925

Woolf & Reynolds, Inc. v. Commissioner Docket No. 1786. United States Board of Tax Appeals 1 B.T.A. 1092 ; 1925 BTA LEXIS 2665 ; May 5, 1925 , decided Submitted March 31, 1925 . *2665 Albert L.

Warren Co. v. Commissioner

3 B.T.A. 1154 · United States Board of Tax Appeals · Apr 3, 1926

Warren Co. v. Commissioner Docket No. 4588. … The deficiency for 1920 is not affected by the determination of the net income for 1921, and in these circumstances there is nothing before the Board for its determination with reference to 1921.

Thomas Cusack Co. v. Commissioner

3 B.T.A. 828 · United States Board of Tax Appeals · Feb 17, 1926

Thomas Cusack Co. v. Commissioner Docket No. 1987. United States Board of Tax Appeals 3 B.T.A. 828 ; 1926 BTA LEXIS 2560 ; February 17, 1926 , Decided Submitted July 9, 1925 . *2560 Camden R.

Wilmington S.B. Co. v. Commissioner

9 B.T.A. 704 · United States Board of Tax Appeals · Dec 20, 1927

WILMINGTON STEAMBOAT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wilmington S.B. Co. v. Commissioner Docket No. 9637. … United States Board of Tax Appeals 9 B.T.A. 704 ; 1927 BTA LEXIS 2527 ; December 20, 1927 , Promulgated *2527 All the stock of five different corporations was purchased by petitioner in 1916 for a lump sum in excess of the

Carter v. Commissioner

36 B.T.A. 853 · United States Board of Tax Appeals · Nov 11, 1937

J. 31, citing Howard v. York, 20 Tex. 670 ; Braden v. Gos, 57 Tex. 37 . … Hopkins v. Bacon, supra. Respondent’s action is reversed. Reviewed by the Board. Judgment will be entered under Rule 50.

J. A. Majors Co. v. Commissioner

5 B.T.A. 260 · United States Board of Tax Appeals · Oct 29, 1926

MAJORS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. A. Majors Co. v. Commissioner Docket No. 6403. … United States Board of Tax Appeals 5 B.T.A. 260 ; 1926 BTA LEXIS 2903 ; October 29, 1926 , Decided *2903 A contribution on Tulane University held not a business expense. M. E. Sanders, C.P.A., for the petitioner. W.

J. Newton Seitz Shoe Co. v. Commissioner

8 B.T.A. 745 · United States Board of Tax Appeals · Oct 10, 1927

NEWTON SEITZ SHOE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. Newton Seitz Shoe Co. v. Commissioner Docket No. 11401. … United States Board of Tax Appeals 8 B.T.A. 745 ; 1927 BTA LEXIS 2827 ; October 10, 1927 , Promulgated *2827 Petitioner, during the year 1921, was not affiliated, within the purview of section 240 of the Revenue Act of 1921