Case law

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.

Buggie v. Commissioner

32 B.T.A. 581 · United States Board of Tax Appeals · May 9, 1935

V. Board, 14 B. T. A. 374; affd., 51 Fed. (2d) 73; certiorari denied, 284 U. S. 658 ; Burnet v. Sanford & Brooks, 282 U. S. 359 . … North American Oil Consolidated v. Burnet, supra; Burnet v. Sanford & Brooks, supra; Lucas v. American Code Co., 280 U. S. 445 ; South Dakota Concrete Products Co., 26 B. T. A. 1429.

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.

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.

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

Bishop v. Commissioner

23 B.T.A. 920 · United States Board of Tax Appeals · Jun 30, 1931

v. … Ithaca Trust Co. v. United States, 279 U. S. 151 .

Kelsey v. Commissioner

6 B.T.A. 1068 · United States Board of Tax Appeals · Apr 26, 1927

KELSEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kelsey v. Commissioner Docket No. 6082. … United States Board of Tax Appeals 6 B.T.A. 1068 ; 1927 BTA LEXIS 3345 ; April 26, 1927 , Promulgated *3345 Gain derived from the sale of stock determined. S. R. Kelsey pro se. A. S. Lisenby, Esq., for the respondent.

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

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.

Tousek v. Commissioner

1 B.T.A. 1164 · United States Board of Tax Appeals · May 20, 1925

Tousek v. Commissioner Docket No. 1497. … United States Board of Tax Appeals 1 B.T.A. 1164 ; 1925 BTA LEXIS 2649 ; May 20, 1925 , decided Submitted April 15, 1925 . *2649 Upon the evidence, held, that the amount received by the taxpayer in 1920 from A. G.

Malter v. Commissioner

14 B.T.A. 1208 · United States Board of Tax Appeals · Jan 11, 1929

MAURICE MALTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Malter v. Commissioner Docket No. 14502. … United States Board of Tax Appeals 14 B.T.A. 1208 ; 1929 BTA LEXIS 2975 ; January 11, 1929 , Promulgated *2975 Held, that the petitioner is entitled to inventory his goods on hand at the end of 1920 on the basis of cost or

Hornor v. Commissioner

44 B.T.A. 1136 · United States Board of Tax Appeals · Jul 31, 1941

Property held in a revocable trust is within the gross estate, Porter v. Commissioner, 288 U. S. 436 ; Reinecke v. Northern Trust Co., 278 U. S. 339; Chase National Bank v. United States, 278 U. S. 327. … Reviewed by the Board. Decision will be entered wider Rule 60. SEC. 801. CREDIT OE GIRT TAX ON ESTATE TAX.

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.

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.

Morse v. Commissioner

34 B.T.A. 943 · United States Board of Tax Appeals · Aug 14, 1936

MORSE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Morse v. Commissioner Docket No. 78600. … Reviewed by the Board. Decision will be entered under Rule 50.

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.

Aldrich v. Commissioner

3 B.T.A. 911 · United States Board of Tax Appeals · Feb 19, 1926

Aldrich v. Commissioner Docket No. 3301. United States Board of Tax Appeals 3 B.T.A. 911 ; 1926 BTA LEXIS 2527 ; February 19, 1926 , Decided Submitted July 10, 1925 . *2527 1. … V.

Weitzner v. Commissioner

12 B.T.A. 724 · United States Board of Tax Appeals · Jun 21, 1928

EMIL WEITZNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Weitzner v. Commissioner Docket No. 9526. … United States Board of Tax Appeals 12 B.T.A. 724 ; 1928 BTA LEXIS 3464 ; June 21, 1928 , Promulgated *3464 Commissioner sustained in the disallowance of claimed bad debt deduction on account of money spent by petitioner for

Friend v. Commissioner

4 B.T.A. 686 · United States Board of Tax Appeals · Aug 2, 1926

MEYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Friend v. Commissioner Docket No. 1062. … United States Board of Tax Appeals 4 B.T.A. 686 ; 1926 BTA LEXIS 2225 ; August 2, 1926 , Decided *2225 Oscar Friend for the petitioner. W. H. Lawder, Esq., for the respondent.