Case law

H. Harwood & Sons, Inc. v. Commissioner

2 B.T.A. 1293 · United States Board of Tax Appeals · Nov 11, 1925

Harwood & Sons, Inc. v. Commissioner Docket No. 4243. United States Board of Tax Appeals 2 B.T.A. 1293 ; 1925 BTA LEXIS 2075 ; November 11, 1925 , Decided Submitted October 8, 1925 . *2075 Lawrence E.

Columbia Malting Co. v. Commissioner

1 B.T.A. 999 · United States Board of Tax Appeals · Apr 13, 1925

Columbia Malting Co. v. Commissioner Docket No. 449. … For the foregoing reasons, it is the opinion of the Board that the taxpayer is not entitled to deductions in 1918 and 1919 on account of obsolescence of its tangible assets.

Faber v. Commissioner

40 B.T.A. 1070 · United States Board of Tax Appeals · Dec 7, 1939

Knowlton v. Moore, 178 U. S. 41 ; Edwards v. Slocum, 264 U. S. 61 ; Tyler v. United States, 281 U. S. 497 . In Grooks v. … Holding this contention to be unsound, the Board went on to say: In his regulations the Commissioner construes the statutory provisions for the deduction of claims against the estate as pertaining only to claims representing

D'Oench v. Commissioner

3 B.T.A. 24 · United States Board of Tax Appeals · Nov 12, 1925

D'Oench v. Commissioner Docket No. 3231. United States Board of Tax Appeals 3 B.T.A. 24 ; 1925 BTA LEXIS 2070 ; November 12, 1925 , Decided Submitted October 6, 1925 . *2070 Jacob Mertens, Jr., Esq., for the taxpayer.

Monrovia Oil Co. v. Commissioner

28 B.T.A. 335 · United States Board of Tax Appeals · Jun 9, 1933

Hecht v. Malley, 265 U.S. 144 ; Little Four Oil & Gas Co. v. Lewellyn, 35 Fed. (2d) 149; certiorari denied, 280 U.S. 613 ; White v. Hornblower, 27 Fed. (2d) 777; E. A. … In Little Four Oil & Gas Co. v.

Doscher v. Commissioner

25 B.T.A. 697 · United States Board of Tax Appeals · Feb 29, 1932

McGuire v. McGuire, 193 N. Y. S. 772. … Reviewed by the Board. Judgment will l>e entered under Bute 60.

Godwin v. Commissioner

34 B.T.A. 485 · United States Board of Tax Appeals · Apr 30, 1936

This is enough to justify treating the redemption as a mere device for the distribution of earnings, Hyman v. Helvering, 71 Fed. (2d) 342; Hill v. Commis sioner, 66 Fed. (2d) 45. … Reviewed by the Board. Judgment will he entered under Bule 50. White v. Bingham, 25 Fed. (2d) 837; Edson v. Lucas, 40 Fed. (2d) 398; Owen v. Commissioner, 53 Fed. (2d) 329; Marshall v.

Finn v. Commissioner

22 B.T.A. 799 · United States Board of Tax Appeals · Mar 18, 1931

FINN, EXECUTRIX OF THE ESTATE OF JOHN FINN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Finn v. Commissioner Docket No. 9309. … United States Board of Tax Appeals 22 B.T.A. 799 ; 1931 BTA LEXIS 2064 ; March 18, 1931 , Promulgated *2064 John P. O'Hara, Esq., for the petitioners. Arthur Carnduff, Esq., for the respondent.

Davis v. Commissioner

2 B.T.A. 359 · United States Board of Tax Appeals · Jul 14, 1925

Davis v. Commissioner Docket No. 2616. United States Board of Tax Appeals 2 B.T.A. 359 ; 1925 BTA LEXIS 2445 ; July 14, 1925 , Decided Submitted June 2, 1925 . *2445 Leslie J. Aker, Esq., for the taxpayer. A.

Barker v. Commissioner

28 B.T.A. 657 · United States Board of Tax Appeals · Jul 11, 1933

FRED BARKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWARD W. THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. L. THOMPSON, PETITIONER, v. … Barker v. Commissioner Docket Nos. 51102, 51103, 51104. United States Board of Tax Appeals 28 B.T.A. 657 ; 1933 BTA LEXIS 1089 ; July 11, 1933 , Promulgated *1089 1.

Kins v. Commissioner

3 B.T.A. 1348 · United States Board of Tax Appeals · Apr 20, 1926

Kins v. Commissioner Docket No. 6760. … United States Board of Tax Appeals 3 B.T.A. 1348 ; 1926 BTA LEXIS 2416 ; April 20, 1926 , Decided Submitted March 8, 1926 . *2416 Salaries paid held to be reasonable for services rendered. Frank J.

Cable Co. v. Commissioner

46 B.T.A. 85 · United States Board of Tax Appeals · Jan 15, 1942

THE CABLE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cable Co. v. Commissioner Docket No. 104646. … United States Board of Tax Appeals 46 B.T.A. 85 ; 1942 BTA LEXIS 910 ; January 15, 1942 , Promulgated *910 Lake Cable, Inc., owned certain real property upon which Ohio real estate taxes became a lien in April 1936.

Yorkville Live Poultry Co. v. Commissioner

18 B.T.A. 47 · United States Board of Tax Appeals · Nov 9, 1929

YORKVILLE LIVE POULTRY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Yorkville Live Poultry Co. v. Commissioner Docket No. 24876. … United States Board of Tax Appeals 18 B.T.A. 47 ; 1929 BTA LEXIS 2122 ; November 9, 1929 , Promulgated *2122 Deficiencies in income taxes predicated on Commissioner's determination that taxpayer's net income was to be taken

C. Howard Hunt Pen Co. v. Commissioner

10 B.T.A. 900 · United States Board of Tax Appeals · Feb 20, 1928

HOWARD HUNT PEN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. Howard Hunt Pen Co. v. Commissioner Docket No. 10437. … United States Board of Tax Appeals 10 B.T.A. 900 ; 1928 BTA LEXIS 4008 ; February 20, 1928 , Promulgated *4008 1.

Los Angeles & Salt Lake R.R. v. Commissioner

18 B.T.A. 168 · United States Board of Tax Appeals · Nov 11, 1929

LOS ANGELES & SALT LAKE RAILROAD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Los Angeles & Salt Lake R.R. v. Commissioner Docket No. 21741. … This question was before the Board in ; ; and .

Waimanalo Sugar Co. v. Commissioner

12 B.T.A. 1241 · United States Board of Tax Appeals · Jul 9, 1928

WAIMANALO SUGAR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Waimanalo Sugar Co. v. Commissioner Docket No. 24879. … PHILLIPS: The issues involved in this proceeding are the same as the issues decided by the Board in Kahuku Plantation Co., 12 B.T.A. 977 . The record in the two cases is substantially the same.

Blake v. Commissioner

38 B.T.A. 1457 · United States Board of Tax Appeals · Dec 29, 1938

BLAKE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Blake v. Commissioner Docket Nos. 82668, 90661. … United States Board of Tax Appeals 38 B.T.A. 1457 ; 1938 BTA LEXIS 735 ; December 29, 1938 , Promulgated *735 Stock farm for breeding, training, racing, and selling trotting horses, held, a business for profit, not a hobby

Whittemore v. Commissioner

6 B.T.A. 339 · United States Board of Tax Appeals · Feb 28, 1927

WHITTEMORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Whittemore v. Commissioner Docket No. 8518. … United States Board of Tax Appeals 6 B.T.A. 339 ; 1927 BTA LEXIS 3532 ; February 28, 1927 , Promulgated *3532 Nelson S. Spencer, Esq., for the petitioner. W. F. Gibbs, Esq., for the respondent.

Le Bus v. Commissioner

1 B.T.A. 733 · United States Board of Tax Appeals · Mar 9, 1925

Le Bus v. Commissioner Docket No. 884. … The taxpayer was present and testified at the hearing held Jandence 28, 1925, and from that testimony and the documentary evidence in the appeal the Board makes the following FINDINGS OF FACTS.

Palatine Aniline & Chemical Corp. v. Commissioner

8 B.T.A. 1149 · United States Board of Tax Appeals · Oct 31, 1927

PALATINE ANILINE AND CHEMICAL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Palatine Aniline & Chemical Corp. v. Commissioner Docket No. 8691. … United States Board of Tax Appeals 8 B.T.A. 1149 ; 1927 BTA LEXIS 2730 ; October 31, 1927 , Promulgated *2730 Commissioner's determination approved for lack of evidence. Samuel Freedman, Esq., for the petitioner.