Case law

Guaranty State Savings & Loan Co. v. Commissioner

14 B.T.A. 72 · United States Board of Tax Appeals · Nov 7, 1928

Van Fossan : The Board has recently had occasion in other cases to consider the primary question involved in the instant proceeding. *77 In those cases we have observed that when Congress provided that certain domestic building … A. 725; Eversman v. Schmitt, 53 Ohio St. 174 ; Lilley Building & Loan Co. v. Miller, 280 Fed. 143 ; aff'd. 285 Fed. 1020 .

Meade Cycle Co. v. Commissioner

10 B.T.A. 887 · United States Board of Tax Appeals · Feb 20, 1928

Walter & Co. v. Commissioner, 10 B. T. A. 620. … Brown, 1 B. T. A. 446. The sixth assignment of error raises the question whether the petitioner is entitled to an allowance for the exhaustion of a certain leasehold.

Gano v. Commissioner

19 B.T.A. 518 · United States Board of Tax Appeals · Apr 8, 1930

REA GANO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gano v. Commissioner Docket No. 28421. United States Board of Tax Appeals 19 B.T.A. 518 ; 1930 BTA LEXIS 2383 ; April 8, 1930 , Promulgated *2383 1. … On April 26, 1920, the board of directors of the Gano Moore Co. declared a cash dividend of 40 per cent *2388 payable May 1, 1920.

Karger v. Commissioner

38 B.T.A. 209 · United States Board of Tax Appeals · Jul 28, 1938

Swan v. Philleo, 190 N. W. 406 ; Russ v. Good (Vt.), 102 Atl. 481 ; Oregon-Washinglon R. & Nav. Co., 78 Ore. 355 ; 153 Pac. 470 .” … Reviewed by the Board. Decisions wül he entered under Rule 50.

Coburn Heirs, Inc. v. Commissioner

7 B.T.A. 365 · United States Board of Tax Appeals · Jun 16, 1927

Coburn Heirs, Inc. v. Commissioner Docket No. 1131. United States Board of Tax Appeals 7 B.T.A. 365 ; 1927 BTA LEXIS 3193 ; June 16, 1927 , Promulgated *3193 1. … Accordingly it is estimated that the Holden tract reasonably had 17 per centum of hard woods, or 16,000,000 board feet.

Wolfson v. Commissioner

1 B.T.A. 538 · United States Board of Tax Appeals · Jan 31, 1925

Wolfson v. Commissioner Docket No. 189. … From a stipulation of record the Board *2908 makes the following FINDINGS OF FACT.

Charles R. Gow Co. v. Commissioner

1 B.T.A. 1023 · United States Board of Tax Appeals · Apr 15, 1925

Gow Co. v. Commissioner Docket No. 1542. … Oral and documentary evidence was presented at the hearing and from such evidence the Board makes the following FINDINGS OF FACT. 1.

Louis Gassner, Inc. v. Commissioner

5 B.T.A. 224 · United States Board of Tax Appeals · Oct 27, 1926

LOUIS GASSNER, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Louis Gassner, Inc. v. Commissioner Docket No. 4415. … United States Board of Tax Appeals 5 B.T.A. 224 ; 1926 BTA LEXIS 2924 ; October 27, 1926 , Decided *2924 Frederick M. Shipper, Esq., and Anson Herrick, C.P.A., for the petitioner. Donald D.

Dodd v. Commissioner

46 B.T.A. 7 · United States Board of Tax Appeals · Jan 6, 1942

In support of this contention petitioner cites Prairie Oil & Gas Co. v. Motter, 66 Fed. (2d) 309; Tulsa Tribune Co. v. Commis sioner, 58 Fed. (2d) 937; Muskegon Motor Specialties Co., 35 B. T. A. 851; Helvering v. … Security Savings & Commercial Bank, 72 Fed. (2d) 874; Helvering v. General Utilities & Operating Co., 74 Fed. (2d) 972; Ahles Realty Corporation v. Commissioner, 71 Fed. (2d) 150; Bassick v.

Central States Coal Co. v. Commissioner

4 B.T.A. 1134 · United States Board of Tax Appeals · Sep 27, 1926

Central States Coal Co. v. Commissioner Docket No. 8735. United States Board of Tax Appeals 4 B.T.A. 1134 ; 1926 BTA LEXIS 2086 ; September 27, 1926 , Decided *2086 Thomas O. Marlar, Esq., for the petitioner. Thomas M.

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.

Baker v. Commissioner

17 B.T.A. 733 · United States Board of Tax Appeals · Sep 30, 1929

Flint v. Stone-Tracey Co., 220 U. S. 107 ; Von Baumback v. Sargent Land Co., 242 U. S. 503 ; Edwards v. Chile Copper Co., 270 U. S. 452 . … Beviewed by the Board. Judgment will be entered under Rule 50. Smith dissents.

Dashew v. Commissioner

16 B.T.A. 1 · United States Board of Tax Appeals · Apr 15, 1929

LEON DASHEW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Dashew v. Commissioner Docket No. 28151. … United States Board of Tax Appeals 16 B.T.A. 1 ; 1929 BTA LEXIS 2660 ; April 15, 1929 , Promulgated *2660 Isidore Magidoff, Esq., for the petitioner. Eugene Meacham, Esq., for the respondent. TRAMMELL *1 OPINION.

Rowe Transfer & Coal Co. v. Commissioner

1 B.T.A. 593 · United States Board of Tax Appeals · Feb 17, 1925

Rowe Transfer & Coal Co. v. Commissioner Docket No. 700. … From the evidence submitted, the Board makes the following FINDINGS OF FACT. 1. The Rowe Transfer & Coal Co. is a Tennessee corporation with its principal office at 415-417 North Gay Street, Knoxville, Tenn.

Ketcham v. Commissioner

9 B.T.A. 1208 · United States Board of Tax Appeals · Jan 12, 1928

KETCHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Ketcham v. Commissioner Docket No. 14531. … United States Board of Tax Appeals 9 B.T.A. 1208 ; 1928 BTA LEXIS 4281 ; January 12, 1928 , Promulgated *4281 A certain amount distributed as Christmas bonuses to employees allowed as a business expense.

Parsons v. Commissioner

44 B.T.A. 1142 · United States Board of Tax Appeals · Jul 31, 1941

The cases of Helvering v. Horst, 311 U. S. 112 ; Helvering v. Eubank, 311 U. S. 122 , and Lucas v. Earl, 281 U. S. 111 , clearly govern this matter and require that the amounts be taxed to petitioner. … , until the decision of the Board becomes final), and for sixty days thereafter.

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.

Ward v. Commissioner

22 B.T.A. 352 · United States Board of Tax Appeals · Feb 25, 1931

S. 759 ; Bing v. Bowers , 22 Fed. (2d) 450. … Deeble v. Exchange National Bank, 32 Cal. App. 9 ; 161 Pac. 1010 ; Tatsuno v. Pedersen, 21 Cal. App. 585 ; 132 Pac. 609 ; Hogan v. Globe Mutual, 140 Cal. 610 ; 74 Pac. 153 ; Pohlman v.

Crews v. Commissioner

33 B.T.A. 441 · United States Board of Tax Appeals · Nov 12, 1935

CREWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROBERT E. CREWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. AMY TRESNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. … MARY WILLIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES CREWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Crews v. Commissioner Docket Nos. 66701-66703, 66718, 66766.

Barbas v. Commissioner

1 B.T.A. 611 · United States Board of Tax Appeals · Feb 25, 1925

Barbas v. Commissioner Docket No. 850. … United States Board of Tax Appeals 1 B.T.A. 611 ; 1925 BTA LEXIS 2862 ; February 25, 1925 , decided Submitted January 22, 1925 . *2862 In the absence of evidence as to inventory value on March 1, 1913, or whether the cost