Case law

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.

Kelly v. Commissioner

18 B.T.A. 1049 · United States Board of Tax Appeals · Feb 6, 1930

KELLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kelly v. Commissioner Docket No. 32971. … United States Board of Tax Appeals 18 B.T.A. 1049 ; 1930 BTA LEXIS 2541 ; February 6, 1930 , Promulgated *2541 Value of land determined. Geo C. Palmer, Esq., for the petitioner.

Bohnenkamp v. Commissioner

2 B.T.A. 172 · United States Board of Tax Appeals · Jun 26, 1925

Bohnenkamp v. Commissioner Docket No. 831. United States Board of Tax Appeals 2 B.T.A. 172 ; 1925 BTA LEXIS 2502 ; June 26, 1925 , Decided Submitted June 1, 1925 . *2502 W.

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 .

Swope v. Commissioner

41 B.T.A. 213 · United States Board of Tax Appeals · Jan 30, 1940

See also In re Kaufmann's Estate, 127 Atl. 133 ; Sullivan v. Hess, 241 Pa. 407 ; 88 Atl. 544 . In Edson v. … A. 39; Beaumont v. Beaumont, 152 Fed. 55 ; Smith v. Commissioner, 59 Fed. (2d) 533.

Rosenberg v. Commissioner

3 B.T.A. 901 · United States Board of Tax Appeals · Feb 19, 1926

Rosenberg v. Commissioner Docket No. 4671. United States Board of Tax Appeals 3 B.T.A. 901 ; 1926 BTA LEXIS 2524 ; February 19, 1926 , Decided Submitted December 15, 1925 . *2524 Samuel P.

Eno Cotton Mills v. Commissioner

23 B.T.A. 705 · United States Board of Tax Appeals · Jun 12, 1931

ENO COTTON MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Eno Cotton Mills v. Commissioner Docket Nos. 24355, 31083. … During the greater part of the years now before the Board competent labor was used.

American Conservation Serv. Corp. v. Commissioner

24 B.T.A. 183 · United States Board of Tax Appeals · Sep 28, 1931

AMERICAN CONSERVATION SERVICE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Conservation Serv. Corp. v. Commissioner Docket No. 25784. … This Board held in , that a taxpayer may not change the basis of reporting income without complying with the regulations prescribed by the Commissioner pursuant to statutory authority.

Akron Auto Garage Co. v. Commissioner

1 B.T.A. 1066 · United States Board of Tax Appeals · Apr 28, 1925

Akron Auto Garage Co. v. Commissioner Docket No. 1180. … United States Board of Tax Appeals 1 B.T.A. 1066 ; 1925 BTA LEXIS 2683 ; April 28, 1925 , decided Submitted March 31, 1925 . *2683 Andrew Auble, president of the corporation, for the taxpayer. W.

Leininger v. Commissioner

19 B.T.A. 621 · United States Board of Tax Appeals · Apr 16, 1930

A. 743; 39 Fed. (2d) 540; Hellman v. United States (Ct. Cls., May 2, 1927), Am. Fed. Tax Eep. 6781; Earl v. Lucas, 281 U. S. 111 . … Reviewed by the Board. Judgment will be entered for the respondent. Phillips dissents.

Milton v. Commissioner

33 B.T.A. 4 · United States Board of Tax Appeals · Sep 10, 1935

JOHN MILTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Milton v. Commissioner Docket No. 68344. … United States Board of Tax Appeals 33 B.T.A. 4 ; 1935 BTA LEXIS 816 ; September 10, 1935 , Promulgated *816 Petitioner claimed and was allowed a loss resulting from liquidation of a corporation in 1929.

Apple v. Commissioner

17 B.T.A. 1047 · United States Board of Tax Appeals · Oct 23, 1929

APPLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Apple v. Commissioner Docket No. 24213. … Dupont de Nemours & Co. v. Davis, 264 U.S. at p. 462; Bowers v. N.Y. & Albany Co., 273 U.S. at p. 349.

Cleveland Trinidad Paving Co. v. Commissioner

14 B.T.A. 1209 · United States Board of Tax Appeals · Jan 11, 1929

OF DELAWARE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Cleveland Trinidad Paving Co. v. Commissioner Docket No. 17294. … United States Board of Tax Appeals 14 B.T.A. 1209 ; 1929 BTA LEXIS 2976 ; January 11, 1929 , Promulgated *2976 There being no agreement between the petitioner and its affiliated corporation as to the assessment of the tax

Chase Nat'l Bank v. Commissioner

41 B.T.A. 430 · United States Board of Tax Appeals · Feb 20, 1940

Reviewed by the Board. Decision will he entered under Bule 50. Kilgallon v. Commissioner, 96 Fed. (2d) 337 (C. C. A., 7th Cir.) ; certiorari denied, 305 U. S. 622 . Helvering v. Coleman-Gilbert Associates, 296 U. … S. 369 ; Swanson v. Commissioner, 296 U. S. 362 ; Title Insurance & Trust Co. v. Commissioner, 100 Fed. (2d) 482 (C. C. A., 9th Cir.) ; Solomon v. Commissioner, 89 Fed. (2d) 569 (C. C.

Atkinson v. Commissioner

5 B.T.A. 828 · United States Board of Tax Appeals · Dec 16, 1926

ATKINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Atkinson v. Commissioner Docket No. 11259. … United States Board of Tax Appeals 5 B.T.A. 828 ; 1926 BTA LEXIS 2767 ; December 16, 1926 , Promulgated *2767 Caroline W. B. Atkinson pro se. W. F. Gibbs, Esq., for the respondent.

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.

Northwestern Steel & Iron Corp. v. Commissioner

6 B.T.A. 119 · United States Board of Tax Appeals · Feb 10, 1927

NORTHWESTERN STEEL & IRON CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Northwestern Steel & Iron Corp. v. Commissioner Docket No. 5521. … United States Board of Tax Appeals 6 B.T.A. 119 ; 1927 BTA LEXIS 3594 ; February 10, 1927 , Promulgated *3594 The evidence fails to show that the petitioner acquired good will for stock for invested capital purposes.

Crucible Steel Casting Co. v. Commissioner

23 B.T.A. 1331 · United States Board of Tax Appeals · Aug 27, 1931

CRUCIBLE STEEL CASTING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Crucible Steel Casting Co. v. Commissioner Docket No. 25430. … The petition for the redetermination of the deficiency claimed to be due from the petitioner was filed with this Board on March 21, 1927.

Combs v. Commissioner

6 B.T.A. 249 · United States Board of Tax Appeals · Feb 19, 1927

COMBS, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Combs v. Commissioner Docket No. 10182. … United States Board of Tax Appeals 6 B.T.A. 249 ; 1927 BTA LEXIS 3562 ; February 19, 1927 , Promulgated *3562 W. H. Combs, Sr., pro se. A. R. Marrs, Esq., for the respondent.

W. S. Young & Co. v. Commissioner

2 B.T.A. 1164 · United States Board of Tax Appeals · Nov 4, 1925

Young & Co. v. Commissioner Docket No. 3033. United States Board of Tax Appeals 2 B.T.A. 1164 ; 1925 BTA LEXIS 2137 ; November 4, 1925 , Decided Submitted May 27, 1925 . *2137 Benjamin H.