Case law

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

Titus v. Commissioner

2 B.T.A. 754 · United States Board of Tax Appeals · Sep 30, 1925

Titus v. Commissioner Docket No. 2450. United States Board of Tax Appeals 2 B.T.A. 754 ; 1925 BTA LEXIS 2307 ; September 30, 1925 , Decided Submitted July 3, 1925 . *2307 1. … In this respect the appeal falls squarely within the decision of this Board in .

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.

Hazlett v. Commissioner

23 B.T.A. 303 · United States Board of Tax Appeals · May 18, 1931

HAZLETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hazlett v. Commissioner Docket No. 42215. … United States Board of Tax Appeals 23 B.T.A. 303 ; 1931 BTA LEXIS 1895 ; May 18, 1931 , Promulgated *1895 Where real estate is sold and 20 per cent of the gross consideration is paid in cash and the remainder is represented

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.

Marc Eidlitz & Son, Inc. v. Commissioner

18 B.T.A. 187 · United States Board of Tax Appeals · Nov 12, 1929

See American Steel Foundries v. Robertson, 269 U. S. 372 . … See White v. William G. White, 145 N. Y. S. 743; Wyatt v. Hall's Portrait Studio, 128 N. Y. S. 247.

Barron v. Commissioner

14 B.T.A. 1022 · United States Board of Tax Appeals · Jan 7, 1929

BENJAMIN BARRON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Barron v. Commissioner Docket No. 19199. … United States Board of Tax Appeals 14 B.T.A. 1022 ; 1929 BTA LEXIS 3003 ; January 7, 1929 , Promulgated *3003 Premiums paid on insurance taken to secure loan to taxpayer held not deductible. Benjamin Barron pro se.

Slocum v. Commissioner

21 B.T.A. 169 · United States Board of Tax Appeals · Nov 3, 1930

Waite v. Bovee, 35 Mich. 425 ; Luttermoser v. Zeuner, 110 Mich. 186 ; 86 N. W. 117 ; Ludwig v. Brunner, 203 Mich. 556 ; 169 N. W. 890 ; Hart v. Hart, 201 Mich. 207 ; 167 N. W. 337 . … Reviewed by the Board. Decision will he entered, under Bule 50.

Maine Cent. Transp. Co. v. Commissioner

42 B.T.A. 350 · United States Board of Tax Appeals · Jul 12, 1940

Co. v. Lederer, 271 Fed. 399 ; certiorari denied, 257 U. S. 638 . The contract appears to be merely a means adopted by Bailroad to secure distribution to it of the profits of the petitioner. … Haggar Co. v. Helvering, 308 U. S. 389 , and Flomot Gin Co., 40 B. T. A. 689, are not in point. The Board distinguished the Haggar case in William B. Scaife & Sons Co., 41 B. T.

Herbst Dep't Store v. Commissioner

7 B.T.A. 1150 · United States Board of Tax Appeals · Aug 23, 1927

HERBST DEPARTMENT STORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Herbst Dep't Store v. Commissioner Docket No. 6642. … United States Board of Tax Appeals 7 B.T.A. 1150 ; 1927 BTA LEXIS 3002 ; August 23, 1927 , Promulgated *3002 The disallowance of a portion of the salaries paid to the officers of the petitioner corporation for the fiscal

Sonenblick v. Commissioner

4 B.T.A. 986 · United States Board of Tax Appeals · Sep 23, 1926

Sonenblick v. Commissioner Docket No. 3665. United States Board of Tax Appeals 4 B.T.A. 986 ; 1926 BTA LEXIS 2135 ; September 23, 1926 , Decided *2135 David Sonenblick pro se. F. O. Graves, Esq., for the Commissioner.

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

Lee v. Commissioner

6 B.T.A. 135 · United States Board of Tax Appeals · Feb 18, 1927

LEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lee v. Commissioner Docket No. 1408. United States Board of Tax Appeals 6 B.T.A. 135 ; 1927 BTA LEXIS 3573 ; February 18, 1927 , Promulgated *3573 1. … Overassessments in the circumstances pleaded herein are not subject to review by the Board. H. A. Mihills, C.P.A., for the petitioner. J. D. Foley, Esq., for the respondent.

La Francaise Piece Dye Works v. Commissioner

14 B.T.A. 71 · United States Board of Tax Appeals · Nov 7, 1928

LA FRANCAISE PIECE DYE WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. La Francaise Piece Dye Works v. Commissioner Docket No. 15068. … United States Board of Tax Appeals 14 B.T.A. 71 ; 1928 BTA LEXIS 3036 ; November 7, 1928 , Promulgated *3036 Rates of depreciation on machinery, buildings, auto trucks, and office furniture and fixtures, determined. A.

Childers v. Commissioner

39 B.T.A. 904 · United States Board of Tax Appeals · May 18, 1939

Reviewed by the Board. Decision will be entered under Ride 50. SEC. 166. REVOCABLE TRUSTS. … Reinecke v. Smith, 289 U. S. 172 .

Smith v. Commissioner

39 B.T.A. 892 · United States Board of Tax Appeals · May 18, 1939

Bowen v. Lansing, supra. The status of the parties is somewhat analagous to mortgagor and mortgagee. Williston on Contracts, vol. II, par. 791; Barnard v. Huff, supra; Conners v. Winans, supra. … Reviewed by the Board. Decision will be entered under Rule 50.

Bellwill Cotton Mills v. Commissioner

14 B.T.A. 912 · United States Board of Tax Appeals · Dec 26, 1928

BELLWILL COTTON MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bellwill Cotton Mills v. Commissioner Docket No. 9561. … United States Board of Tax Appeals 14 B.T.A. 912 ; 1928 BTA LEXIS 2883 ; December 26, 1928 , Promulgated *2883 1.