Case law

Blum v. Commissioner

25 B.T.A. 119 · United States Board of Tax Appeals · Jan 11, 1932

Such a lack of organization was pointed out by this Board in its opinion in Realty Associates, supra. … Realty Associates, supra; Zonne v. Minneapolis Syndicate, 220 U. S. 189 ; Allen v.

Mallen v. Commissioner

2 B.T.A. 801 · United States Board of Tax Appeals · Oct 5, 1925

Mallen v. Commissioner Docket No. 2060. United States Board of Tax Appeals 2 B.T.A. 801 ; 1925 BTA LEXIS 2270 ; October 5, 1925 , Decided Submitted May 20, 1925 . *2270 J. Walter Stead, Esq., for the taxpayer.

P. Hagerty Shoe Co. v. Commissioner

15 B.T.A. 1034 · United States Board of Tax Appeals · Mar 22, 1929

HAGERTY SHOE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. P. Hagerty Shoe Co. v. Commissioner Docket No. 16023. … United States Board of Tax Appeals 15 B.T.A. 1034 ; 1929 BTA LEXIS 2743 ; March 22, 1929 , Promulgated *2743 The invested capital of a corporation may not be reduced, in determining the extent to which a dividend is paid

Norwood Lumber Co. v. Commissioner

6 B.T.A. 341 · United States Board of Tax Appeals · Feb 28, 1927

Norwood Lumber Co. v. Commissioner Docket No. 3785. United States Board of Tax Appeals 6 B.T.A. 341 ; 1927 BTA LEXIS 3534 ; February 28, 1927 , Promulgated *3534 Evert L. Bono, Esq., for the petitioner. Arthur J.

Ellingson v. Commissioner

7 B.T.A. 1161 · United States Board of Tax Appeals · Aug 25, 1927

ELLINGSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. R. P. ELLINGSON, ADMINISTRATOR, ESTATE OF C. K. ELLINGSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ellingson v. … United States Board of Tax Appeals 7 B.T.A. 1161 ; 1927 BTA LEXIS 3000 ; August 25, 1927 , Promulgated *3000 J. Harry Byrne, Esq., for the respondent.

Joseph v. Commissioner

16 B.T.A. 391 · United States Board of Tax Appeals · May 6, 1929

This being so, and in order to receive a favorable decision from this Board, it was incumbent upon each of them to prove the correct basis for the computation of his or her gain from this transaction. … See also Matthiessen v. United States, 65 Ct. Cls. 484; certiorari denied; 278 U. S. 609 , 49 Sup. Ct. 18.

Jones v. Commissioner

29 B.T.A. 928 · United States Board of Tax Appeals · Jan 26, 1934

JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Jones v. Commissioner Docket No. 69858. … United States Board of Tax Appeals 29 B.T.A. 928 ; 1934 BTA LEXIS 1456 ; January 26, 1934 , Promulgated *1456 The petitioner was the owner in 1930 of both common and class A preferred shares of stock of the Monarch Royalty

Edel v. Commissioner

15 B.T.A. 768 · United States Board of Tax Appeals · Mar 11, 1929

EDEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Edel v. Commissioner Docket No. 28546. … United States Board of Tax Appeals 15 B.T.A. 768 ; 1929 BTA LEXIS 2795 ; March 11, 1929 , Promulgated *2795 Petitioner during the taxable years was an independent contractor and not an officer or employee of the State of

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.

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.

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.

Stanford Paper Co. v. Commissioner

20 B.T.A. 319 · United States Board of Tax Appeals · Jul 25, 1930

STANFORD PAPER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Stanford Paper Co. v. Commissioner Docket No. 38565. … United States Board of Tax Appeals 20 B.T.A. 319 ; 1930 BTA LEXIS 2150 ; July 25, 1930 , Promulgated *2150 Alfred L. Geiger, Esq., for the petitioner. L. W. Creason, Esq., for the respondent. PHILLIPS OPINION.

Mercantile Trust Co. v. Commissioner

20 B.T.A. 927 · United States Board of Tax Appeals · Sep 23, 1930

WOLF AND RUTH V. WOLF, SOLE BENEFICIARY, LEGATEE AND DISTRIBUTEE THEREOF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mercantile Trust Co. v. Commissioner Docket No. 23485. … Petitioner Ruth V. Wolf is the widow of the said Julius L. Wolf and the sold beneficiary of his last will and testament. The decedent and petitioner Ruth V.

Little Gem Coal Co. v. Commissioner

44 B.T.A. 755 · United States Board of Tax Appeals · Jun 18, 1941

LITTLE GEM COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Little Gem Coal Co. v. Commissioner Docket No. 101112. … United States Board of Tax Appeals 44 B.T.A. 755 ; 1941 BTA LEXIS 1279 ; June 18, 1941 , Promulgated *1279 The petitioner owned all the stock of another corporation and borrowed $15,000 from that subsidiary.

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

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.

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.

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.

Jones v. Commissioner

20 B.T.A. 391 · United States Board of Tax Appeals · Jul 29, 1930

SIDNEY JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Jones v. Commissioner Docket No. 29948. … United States Board of Tax Appeals 20 B.T.A. 391 ; 1930 BTA LEXIS 2142 ; July 29, 1930 , Promulgated *2142 Under the laws of California, upon the death of the husband the wife takes her portion of the community estate as

Joy Floral Co. v. Commissioner

7 B.T.A. 800 · United States Board of Tax Appeals · Jul 29, 1927

JOY FLORAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Joy Floral Co. v. Commissioner Docket No. 8986. … the date of final decision by said Board.