Case law

Ames Reliable Products Co. v. Commissioner

44 B.T.A. 176 · United States Board of Tax Appeals · Apr 10, 1941

The following is a copy of the minutes of a meeting of the board of directors of the petitioner held on December 1,1938: * ⅜ * * sfc ⅝ * At a meeting of tbe Board of Directors of the Ames Reliable Products Company held on … Commissioner v. Brooklyn Radio Service Corporation, 79 Fed. (2d) 833, reversing 31 B. T. A. 269. Cf. Commissioner v. Ox-Fibre Brush Co., 281 U. S. 115 . Decision will be entered whder Rule 50.

Hittell v. Commissioner

33 B.T.A. 276 · United States Board of Tax Appeals · Oct 24, 1935

Helvering v. Powers, 293 U. S. 214 . In support of his contention that the functions performed by the Board of Local Improvements with respect to streets are not essentially governmental, the respondent cites Lyons v. … Crane v. West Chicago Park Commissioners, 153 Ill. 348 ; 38 N. E. 943 . The Board of Local Improvements of the city of Chicago is “ an arm or agency of the municipal government.” People v. Faherty, 306 Ill. 119 ; 137 N.

Sack v. Commissioner

36 B.T.A. 595 · United States Board of Tax Appeals · Oct 5, 1937

, Petitioner, v. … ; and, therefore, that the Board has no jurisdiction to entertain the appeal.

National City Bank v. Commissioner

1 B.T.A. 139 · United States Board of Tax Appeals · Dec 11, 1924

McGlauflin v. Holman, 1 Wash. St. 239, 24 Pac. 439 ; Schulte v. Schering, 2 Wash. St. 127, 26 Pac. 78 ; Schulte v. Littlejohn, 2 Wash. St. 129, 26 Pac. 79 ; Northcraft v. … The Board is therefore of ’ the opinion that it is not controlling in this case.

Hawaiian Gas Products, Ltd. v. Commissioner

43 B.T.A. 655 · United States Board of Tax Appeals · Feb 18, 1941

. *656 It is stipulated that, if the loss is found by the Board to be limited to $2,000, the Board may enter its decision determining a deficiency in the amount of $5,903.56 for 1937. … On January 6, 1941, the Supreme Court promulgated opinions in the cases of Helvering v. Hammel, 311 U. S. 504 , and Electro-Chemical Engraving Co. v. Commissioner, 311 U.

American Seating Co. v. Commissioner

14 B.T.A. 328 · United States Board of Tax Appeals · Nov 16, 1928

Bowers v. Kerbaugh-Empire Co., 271 U. S. 170 ; Meyer Jewelry Co., 3 B. T. A. 1319; Independent Brewing Co. of Pittsburgh, 4 B. T. A. 870; New Orleans, Texas & Mexico Ry. Co., 6 B. T. A. 436; Houston Belt & Terminal Ry. … In the instant proceeding the petitioner rested its case entirely upon the facts found by the Board in the earlier decision. Pursuing the course approved by the Board in Union Metal Mfg. Co., 4 B. T.

Trustees for Ohio & Big Sandy Coal Co. v. Commissioner

9 B.T.A. 617 · United States Board of Tax Appeals · Dec 17, 1927

Griffin v. American Gold Mining Co., 136 Fed. 69, 73 , citing Ross v. Reed, 1 Wheat. 482, 484 , and Gonzales v. Ross, 120 U. S. 605, 622 . In Erhardt v. … Bank of the United States v. Dandridge, 12 Wheat. 64, 70 ; Rankin v. Hoyt, 4 How. 327 ; Butler v. Maples, 9 Wall. 766 ; Weyauwega v. Ayling, 99 U. S. 112 ; Gonzales v. Ross, 120 U. S. 605 ; Callaghan v. Myers, 128 U.

Wayne Body Corp. v. Commissioner

24 B.T.A. 524 · United States Board of Tax Appeals · Oct 28, 1931

McWilliams v. Excelsior Coal Co., 298 Fed. 844. … Reviewed by the Board.

Coleman v. Commissioner

11 B.T.A. 245 · United States Board of Tax Appeals · Mar 27, 1928

The very facts which were lacking, as pointed out by the Supreme Court in the case of Metcalf & Eddy v. Mitchell, 269 U. S. 514 , are lacking here. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50.

Miller v. Commissioner

28 B.T.A. 229 · United States Board of Tax Appeals · May 31, 1933

Flutmus v. City of Newport, 175 Ky. 817 ; 194 S.W. 1039 . This distinction is generally recognized. City of Winona v. Botzet, 169 Fed. 321 . … Byers, 35 Fed. (2d) 326; City of Winona v. Botzet, supra; Woodward v. Livermore Falls Water District, 116 Me. 86 ; 100 Atl. 317 . Cf. South Carolina v. United States, 199 U.S. 437 , and Burnet 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.

Liberty Agency Co. v. Commissioner

5 B.T.A. 778 · United States Board of Tax Appeals · Dec 14, 1926

Liberty Agency Co. v. Commissioner Docket No. 6257. United States Board of Tax Appeals 5 B.T.A. 778 ; 1926 BTA LEXIS 2777 ; December 14, 1926 , Promulgated *2777 1. … Maurice Brown 10 10 do None. J. M.

Miller & Paine v. Commissioner

42 B.T.A. 586 · United States Board of Tax Appeals · Aug 20, 1940

MILLER & PAINE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Miller & Paine v. Commissioner Docket No. 94968. … United States Board of Tax Appeals 42 B.T.A. 586 ; 1940 BTA LEXIS 981 ; August 20, 1940 , Promulgated *981 Petitioner was a stockholder and one of the creditors of a New Jersey corporation.

Niles v. Commissioner

20 B.T.A. 949 · United States Board of Tax Appeals · Sep 24, 1930

See also Board of Education v. Bakewell, 122 Ill. 339 ; 10 N. E. 378 . In the case of Inhabitants of Orono v. … Board of Education v. Bakewell, supra.

Trotwood Trailers, Inc. v. Evatt

38 Ohio Law. Abs. 225 · United States Board of Tax Appeals · Feb 26, 1943

See Collins, Execr., v Millen, 57 Oh St 289, 292; Browne v Wallace, 66 Oh St 57; McRoberts v Lockwood, 49 Oh St 374; Dennison v Talmadge, 29 Oh St 433; Daily, Admr., v *227 Dowty, 52 Oh Ap 84, 87; Buffalo Forge Company v … BOARD OF TAX APPEALS.

Moisseiff v. Commissioner

21 B.T.A. 515 · United States Board of Tax Appeals · Dec 2, 1930

Co. v. Rahn, 132 U. … In Railroad Co. v. Hanning, 82 U.

Northwestern Mut. Life Ins. Co. v. Commissioner

1 B.T.A. 767 · United States Board of Tax Appeals · Mar 16, 1925

The relief which he was denied in court he in effect was given through an appeal to the Board. … San Mateo County v. Southern Pacific R. R. Co., 116 U. S. 138 ; Little v. Bowers 134 U. S. 547 ; Mills v. Green, 159 U. S. 651 .

Foster Wheeler Corp. v. Commissioner

40 B.T.A. 1 · United States Board of Tax Appeals · Jun 1, 1939

by the Board. … United States v. Updike, 281 U. S. 489 . Phillips v. Commissioner, 283 U. S. 589 . Langford v. United States, 101 U. S. 341, 344 .

Olympia Veneer Co. v. Commissioner

22 B.T.A. 892 · United States Board of Tax Appeals · Mar 25, 1931

Dry Goods Co. v. United States, and White v. Hood Rubber Co., 280 U. S. 453 . … The case of White v.

Cloquet Coop. Society v. Commissioner

21 B.T.A. 744 · United States Board of Tax Appeals · Dec 17, 1930

Board of Directors. Sec. 1. … Also see State v. Northwestern Telephone Exchange Co., 80 Minn. 17 ; 82 N. W. 1090 ; National Bond & Security Co. v. Hopkins, 96 Minn. 119 ; 104 N. W. 678 ; Thompson v. United States, 8 Fed. (2d) 175.