Case law

Johnston v. Commissioner

14 B.T.A. 605 · United States Board of Tax Appeals · Dec 6, 1928

In Mesce v. United States, 64 Ct. Cls. 481, the ordinance passed by the city council, of the City of Chicago authorized the board of local improvements “to employ” real estate experts. … Metcalf & Eddy v. Mitchell, 269 U. S. 514 ; Lyons v. Reinecke, 10 Fed. (2d) 3; Mesce v. United States, supra; R. Clipston Sturgis, 10 B. T. A. 1394; George W. Fuller, 9 B. T. A. 108; Fred H. Tibbetts, supra; Emma B.

Epstein v. Commissioner

36 B.T.A. 109 · United States Board of Tax Appeals · Jun 15, 1937

A. 1381; affd., 79 Fed. (2d) 561; Helvering v. Stifel, 75 Fed. (2d) 583, affirming an unpublished decision of the Board. … A. 1088; affd., 88 Fed. (2d) 616; Keeler v. Commissioner, 86 Fed. (2d) 265, affirming an unpublished decision of the Board; Skinner v. Eaton, 45 Fed. (2d) 568; certiorari denied, 283 U. S. 837 .

In re Mulholland

43 Ohio Law. Abs. 485 · United States Board of Tax Appeals · Aug 8, 1945

See also Hayes v Yost, Treasurer, 4 C. C. (ns) 455; Moore v Given, 39 Oh St 661; Davies, Jr., Auditor v Investment Company, 76 Oh St 407; O'Connor v Austin, 140 Oh St 7. … In the cases of Cleveland Theatres, Inc., v Evatt, 24 O O 148 and Tyroler Realty Company v Board of Revision, 26 O O 304, this Board held that the provisions of §5624-10 GC, do not authorize the remission of taxes and penalties

Livezey v. Commissioner

15 B.T.A. 806 · United States Board of Tax Appeals · Mar 12, 1929

In the recent case of Blair v. … McCulloch v. Maryland, 4 Wheat. 316 ; Gillespie v. Oklahoma, 257 U. S. 501 ; Metcalf & Eddy v. Mitchell, 269 U. S. 514 ; Panhandle Oil Co. v. State, 297 U. S. 218 .

Rubinstein v. Commissioner

41 B.T.A. 220 · United States Board of Tax Appeals · Jan 30, 1940

He was justified in so holding; for this Board had held in Seymour H. … Under date of December 19, 1939, the Circuit Court of Appeals for the Third Circuit reversed an unreported memorandum decision of this Board (Docket No. 92719) in McBrier v.

Rankin v. Commissioner

33 B.T.A. 761 · United States Board of Tax Appeals · Dec 20, 1935

The respondent in his behalf presented as witnesses, John V. Carey, customers’ man for West & Co., brokers, from 1926 to 1930, inclusive, and Frederick D. Bendler, a revenue agent. … . *763 The Supreme Court, in Helvering v. Rankin, 295 U. S. 123 , reversing the decision of the Circuit Court of Appeals for the Third Circuit in Rankin v.

Strickland v. Commissioner

16 B.T.A. 419 · United States Board of Tax Appeals · May 9, 1929

Hall v. Wisconsin, supra; Auffmordt v. Hedden, 137 U. S. 310 . … See United States v. Maurice, 2 Brock. 96, 102, 103 ; Untied States v. Germaine, 99 U. S. 508, 511, 512 ; Adams v.

Hudson v. Commissioner

39 B.T.A. 1075 · United States Board of Tax Appeals · May 25, 1939

Brown 490 3,675 1,225 Weston M. … Brown, who owned 490 shares of stock, and Brown Prosser, who owned 70 shares of stock, disposed of their stock at $1,000 per share.

Almours Secur., Inc. v. Commissioner

35 B.T.A. 61 · United States Board of Tax Appeals · Nov 13, 1936

United Business Corporation of America v. Commissioner, supra; United States v. Tway Coal Sales Co. (C. C. A., 6th Cir.), 15 Fed. (2d) 336; Irvington Investments Co., 32 B. T. A. 1165. … Reviewed by the Board. Judgment will be entered for the respondent.

Engineers Club v. Donahue

8 Ohio Misc. 100 · United States Board of Tax Appeals · Mar 1, 1966

The appellant relies primarily on the case of Kirtland Country Club Co. v. Bowers, Tax Commr., 174 Ohio St. 116 , and appellee bases his argument on the American Jersey Cattle Club v. … The syllabus of Kirtland Country Club Co. v.

Davey v. Commissioner

30 B.T.A. 837 · United States Board of Tax Appeals · May 31, 1934

This proceeding does not differ in principle from that of Browne v. Commissioner, 22 B.T.A. 678 ; aff'd., 63 Fed. (2d) 66; 291 U.S. 193 . … Compare North American Oil Consolidated v. Burnet, 286 U.S. 417, 424 .

Appeal of Stoddard

3 B.T.A. 79 · United States Board of Tax Appeals · Nov 20, 1925

Baltzell v. Mitchell, 3 Fed. (2d) 428; Appeal of Brown & Ives, Trustees, 2 B. T. A. 936.

C. D. Johnson Lumber Corp. v. Commissioner

47 B.T.A. 873 · United States Board of Tax Appeals · Oct 13, 1942

S. 185 ; Marlborough House, Inc. v. Commissioner, 315 U. S. 189 ; and Helvering v. Southwest Consolidated Corporation, 315 U. … Rogers, Brown & Crocker Bros., Inc., 32 B. T. A. 307. Market value, even if it had been satisfactorily proven, is irrelevant.

Brinton v. Commissioner

28 B.T.A. 472 · United States Board of Tax Appeals · Jun 20, 1933

Brinton v. Commissioner Docket Nos. 53715, 55341, 55342. United States Board of Tax Appeals 28 B.T.A. 472 ; 1933 BTA LEXIS 1127 ; June 20, 1933 , Promulgated *1127 1. … Farmer v. Zinn, 261 S.W. 1073 ; Heller v. Heller, 233 S.W. 870 ; Scaggs v. Deskin, 66 S.W. 793 ; Smith v. Butler, supra.

Wholesale Coal Co. v. Commissioner

16 B.T.A. 550 · United States Board of Tax Appeals · May 14, 1929

Gamble, Cleric, United, States Board of Taw Appeals, Washington, D. C. Re: Wholesale Coal Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. Docket No. 24532. … Coal Company, Docket No. 4515, decided by the Board on January 26, 1926.

Aiken v. Commissioner

10 B.T.A. 553 · United States Board of Tax Appeals · Feb 7, 1928

In Joy Floral Co., v. Commissioner, 7 B. T. … See North Texas Lumber Co. v. Commissioner, 7 B. T. A. 1193. Reviewed by the Board. Judgment will be entered for the respondent.

Rathborne v. Commissioner

39 B.T.A. 56 · United States Board of Tax Appeals · Jan 10, 1939

On June 22, 1938, respondent filed with the Board a computation for entry of decision in accordance with the opinion of the Board. … United States v. Andrews, 302 U. S. 517 ; United States v. Garbutt Oil Co., 302 U. S. 528 .

Central Iron & Metal Co. v. Evatt

39 Ohio Law. Abs. 69 · United States Board of Tax Appeals · Jul 19, 1943

See Board of Education v. Budget Commission, 139 Oh. St., 313, 313; Miner v. Witt, 82 Oh. St., 237; Travis v. Public Utilities Commission, 123 Oh. St., 355. … Jur., §410, p. 1324; State ex Pulskamp v. Board of County Commissioners, 119 Oh. St., 504.

Stanley Co. of Am. v. Commissioner

26 B.T.A. 705 · United States Board of Tax Appeals · Jul 26, 1932

If the aforesaid order of the Board (attached as Exhibit A) is a bar to the right of this petitioner in this proceeding of seeking a redetermination of the tax liability of said Stanley Realty Company on the merits, the Board … Company o’f America as ’transferee, the petitioner herein, is ’foreclosed by the aforesaid order ’of the Board in the case of Stanley Realty Company v.

City Nat'l Bank Bldg. Co. v. Commissioner

34 B.T.A. 93 · United States Board of Tax Appeals · Mar 10, 1936

The decision of the Board in F. and R. Lazarus & Co., 32 B. T. A. 633, now on appeal to the Court of Appeals for the Sixth Circuit, and the decision of the Sixth Circuit in Commissioner v. … The opinions of the Board in the above mentioned cases were promulgated prior to the decision of the Supreme Court in Senior v. Braden, supra. The appellate court in the Neighbors case considered Senior v.