Case law

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.

Schoenfeld v. Commissioner

37 B.T.A. 36 · United States Board of Tax Appeals · Jan 7, 1938

The case of Schramm v. Steele, 97 Wash. 309 ; 166 Pac. 634 , cited by petitioners is not in point. … In United States v. Mitchell (C. C.

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.

Navarro Lumber Co. v. Commissioner

10 B.T.A. 690 · United States Board of Tax Appeals · Feb 13, 1928

Navarro Lumber Co. v. Commissioner Docket No. 3319. United States Board of Tax Appeals 10 B.T.A. 690 ; 1928 BTA LEXIS 4050 ; February 13, 1928 , Promulgated *4050 1. … The Board has no jurisdiction of this proceeding for the years 1914 to 1917, inclusive. 2.

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

Farmers & Ginners Cotton Oil Co. v. Commissioner

41 B.T.A. 1083 · United States Board of Tax Appeals · May 8, 1940

Board of Trade v. Christie Grain & Stock Co., 198 U. S. 236, 249 . In United States v. Coffee Exchange, 263 U.

Sheridan Coal Co. v. Commissioner

4 B.T.A. 563 · United States Board of Tax Appeals · Jul 30, 1926

Sheridan Coal Co. v. Commissioner Docket No. 4821. … The resolution passed by the board of directors indicates that at the time of its passage there was no intention to abandon the mine.

Sipes v. Commissioner

31 B.T.A. 709 · United States Board of Tax Appeals · Nov 23, 1934

JASPER SIPES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sipes v. Commissioner Docket No. 72605. … Reviewed by the Board. Judgment will be entered under Rule 50.

E. H. Nielsen Co. v. Commissioner

26 B.T.A. 223 · United States Board of Tax Appeals · Jun 2, 1932

United States v. Board, 14 Fed. (2d) 459; Beisner Mfg. Co., 13 B. T. A. 841. … Reviewed by the Board. Judgment will be entered ■ 'under Rule 50.

Lido Bldg. Co. v. Commissioner

31 B.T.A. 461 · United States Board of Tax Appeals · Oct 30, 1934

LIDO BUILDING COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Lido Bldg. Co. v. Commissioner Docket No. 53385. … Reviewed by the Board. Judgment of no deficiency will be entered.

Reynolds v. Commissioner

2 B.T.A. 524 · United States Board of Tax Appeals · Sep 8, 1925

Reynolds v. Commissioner Docket No. 1169. United States Board of Tax Appeals 2 B.T.A. 524 ; 1925 BTA LEXIS 2374 ; September 8, 1925 , Decided Submitted July 7, 1925 . *2374 J. M. Reynolds, pro se. John D.

Mallen v. Commissioner

2 B.T.A. 800 · United States Board of Tax Appeals · Oct 5, 1925

Mallen v. Commissioner Docket No. 2059. United States Board of Tax Appeals 2 B.T.A. 800 ; 1925 BTA LEXIS 2269 ; October 5, 1925 , Decided Submitted May 20, 1925 . *2269 J. Walter Stead, Esq., for the taxpayer.

Cook v. Commissioner

30 B.T.A. 292 · United States Board of Tax Appeals · Apr 3, 1934

COOK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cook v. Commissioner Docket No. 67174. … Reviewed by the Board. Judgment will be entered for the respondent.

Gutbro Holding Co. v. Commissioner

47 B.T.A. 374 · United States Board of Tax Appeals · Jul 22, 1942

As the Board said in Anna V. … Anna V. Gilmore, supra.

Rocky Mountain Dev. Co. v. Commissioner

38 B.T.A. 1303 · United States Board of Tax Appeals · Dec 6, 1938

Helvering v. Bankline Oil Co., 303 U. S. 362 ; Helvering v. O’Donnell, 303 U. S. 370 ; Helvering v. Elbe Oil Land Development Co., 303 U. S. 372 . … Decision will he entered v/nder Bule 50.

Ries v. Commissioner

25 B.T.A. 896 · United States Board of Tax Appeals · Mar 15, 1932

EMIL RIES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ries v. Commissioner Docket No. 26423. … United States Board of Tax Appeals 25 B.T.A. 896 ; 1932 BTA LEXIS 1460 ; March 15, 1932 , Promulgated *1460 An Illinois corporation, organized and operated for profit, disposed of all its property to another Illinois corporation

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.