Case law

Chicago Fire Brick Co. v. Commissioner

10 B.T.A. 180 · United States Board of Tax Appeals · Jan 25, 1928

CHICAGO FIRE BRICK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chicago Fire Brick Co. v. Commissioner Docket No. 11063. … United States Board of Tax Appeals 10 B.T.A. 180 ; 1928 BTA LEXIS 4166 ; January 25, 1928 , Promulgated *4166 Basis for computing gain from the sale of certain real estate determined. William J.

Modjeski v. Commissioner

28 B.T.A. 1051 · United States Board of Tax Appeals · Aug 11, 1933

Rather, as we read those provisions, it made him responsible for the “ design and erection of the structure in all its details,” but it set up also a board of engineers whose duty it was to follow the progress of the work … That was the “ control or right of control by the employer ” which, as respondent points out, was laid as a test in differentiating between employee and independent contractor in Metcalf & Eddy v.

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.

Stevens v. Commissioner

10 B.T.A. 197 · United States Board of Tax Appeals · Jan 25, 1928

STEVENS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. T. E. STEVENS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Stevens v. Commissioner Docket Nos. 10185, 10186. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Towne v. Commissioner

35 B.T.A. 141 · United States Board of Tax Appeals · Dec 4, 1936

TOWNE AND JOSEPHINE JOHNSON MILTON, EXECUTORS OF THE WILL OF WILLIAM PIERCE JOHNSON, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOSEPHINE JOHNSON MILTON, PETITIONER, v. … Towne v. Commissioner Docket Nos. 54083, 54092, 57890, 53637, 53636, 53634. United States Board of Tax Appeals 35 B.T.A. 141 ; 1936 BTA LEXIS 557 ; December 4, 1936 , Promulgated *557 1.

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.

Ward v. Commissioner

22 B.T.A. 352 · United States Board of Tax Appeals · Feb 25, 1931

S. 759 ; Bing v. Bowers , 22 Fed. (2d) 450. … Deeble v. Exchange National Bank, 32 Cal. App. 9 ; 161 Pac. 1010 ; Tatsuno v. Pedersen, 21 Cal. App. 585 ; 132 Pac. 609 ; Hogan v. Globe Mutual, 140 Cal. 610 ; 74 Pac. 153 ; Pohlman v.

Mandel v. Commissioner

4 B.T.A. 1001 · United States Board of Tax Appeals · Sep 24, 1926

MANDEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mandel v. Commissioner Docket No. 8633. United States Board of Tax Appeals 4 B.T.A. 1001 ; 1926 BTA LEXIS 2118 ; September 24, 1926 , Decided *2118 F.

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.

A. K. Brauer & Co. v. Commissioner

2 B.T.A. 528 · United States Board of Tax Appeals · Sep 8, 1925

Brauer & Co. v. Commissioner Docket No. 1382. United States Board of Tax Appeals 2 B.T.A. 528 ; 1925 BTA LEXIS 2377 ; September 8, 1925 , Decided Submitted July 10, 1925 . *2377 Frank G. Butts, Esq., for the taxpayer.

Georgia State Sav. Asso. v. Commissioner

4 B.T.A. 748 · United States Board of Tax Appeals · Aug 5, 1926

Asso. v. Commissioner Docket No. 5352. … United States Board of Tax Appeals 4 B.T.A. 748 ; 1926 BTA LEXIS 2212 ; August 5, 1926 , Decided *2212 Interest involved herein held to have been paid by the taxpayer on May 1, 1918, and May 1, 1922, and, the taxpayer being

Gessell v. Commissioner

15 B.T.A. 624 · United States Board of Tax Appeals · Feb 26, 1929

KELLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gessell v. Commissioner Docket No. 12394. … United States Board of Tax Appeals 15 B.T.A. 624 ; 1929 BTA LEXIS 2821 ; February 26, 1929 , Promulgated *2821 Robert Ash, Esq., Thomas J. Reilly, Esq., and Henry M. Eaton, Esq., for the petitioners. L. S.

Licht v. Commissioner

3 B.T.A. 283 · United States Board of Tax Appeals · Jan 12, 1926

Licht v. Commissioner Docket No. 4793. United States Board of Tax Appeals 3 B.T.A. 283 ; 1926 BTA LEXIS 2709 ; January 12, 1926 , Decided Submitted October 20, 1925 . *2709 Henry Licht pro se. Arthur H.

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.

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

Twin Disc Clutch Co. v. Commissioner

2 B.T.A. 1327 · United States Board of Tax Appeals · Nov 11, 1925

Twin Disc Clutch Co. v. Commissioner Docket No. 3015. United States Board of Tax Appeals 2 B.T.A. 1327 ; 1925 BTA LEXIS 2092 ; November 11, 1925 , Decided Submitted July 2, 1925 . *2092 Wm. S.

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.