Case law

Shamrock Oil Co. v. Commissioner

29 B.T.A. 910 · United States Board of Tax Appeals · Jan 24, 1934

San Joaquin Fruit & Investment Co., 52 Fed. (2d) 123; Commissioner v. New York Trust Co., 54 Fed. (2d) 463; Jere R. Downing, supra; Commissioner v. … Nichols & Cox Lumber Co., 65 Fed. (2d) 1009; Pittsburgh Terminal Coal Corp. v. Heiner, 56 Fed. (2d) 1072.

Workingmen's Overall Supply Co. v. Glander

58 Ohio Law. Abs. 385 · United States Board of Tax Appeals · Jan 4, 1950

The Board feels that it is supported in its view by what is found in Schumacher Stone Co. v. Tax Commission, 134 Oh St 529, 13 O. O. 161, and Cleveland-Cliffs Iron Company v. Glander, 145 Oh St 423, 31 O. O. 39. … The Tax Commissioner, therefore, did -not arbitrarily disregard the statutes enumerated, ,v ¡ *391 Regarding the claim that its used garments and towels have no inventory value, the Board of Tax Appeals is emphatically of

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 .

Hendricks v. Commissioner

4 B.T.A. 1257 · United States Board of Tax Appeals · Sep 30, 1926

In support of this contention, he cites the case of Edwards v. Douglas, 269 U. S. 204 . … We have carefully considered the case of Edwards v.

Lyeth v. Commissioner

41 B.T.A. 186 · United States Board of Tax Appeals · Jan 25, 1940

Within ninety days after the notice was mailed the transferee petitioned the Board for a redetermination. … These statements, the Commissioner says, bring this proceeding within the decision in Tyson v.

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.

Wear v. Commissioner

26 B.T.A. 682 · United States Board of Tax Appeals · Jul 20, 1932

That case was based on established rulings of the Federal courts and has been approvingly cited by the Board in subsequent cases. It stands as the considered judgment of the Board. See Marry M. Lee, Executor, 18 B. T. … Hancy, supra; Chase National Bank v. United States, 278 U. S. 327 . Pennsylvania Co., etc. v. Lederer, supra; Fidelity Philadelphia Trust Co. v. McCaughn, 34 Fed. (2d) 600. Decision will he entered for the respondent.

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.

Tel-Electric Co. v. Commissioner

1 B.T.A. 434 · United States Board of Tax Appeals · Jan 29, 1925

In this case the Board clearly has jurisdiction to consider the deficiency in tax found by the Commissioner for the years 1918 and 1919. … Taxpayer relies upon the decision of the Court of Claims in the case of the Brilliant Coal Company v. United States, 59 Ct.

Nibley-Mimnaugh Lumber Co. v. Commissioner

32 B.T.A. 791 · United States Board of Tax Appeals · Jun 14, 1935

That court remanded the proceeding on May 7, 1934, Commissioner v. … In accordance with the court’s mandate directing that the decision of the Board be reinstated, if the Board finds that petitioner was on an' accrual basis, Judgment will be entered of “Deficiency or overpayment, none; and

Calhio Chemical Co. v. Bowers

78 Ohio Law. Abs. 581 · United States Board of Tax Appeals · Aug 26, 1957

issue before the Board of Tax Appeals. … See Higbee Co. v. Evatt, 140 Oh St 325, 23 O. O. 543. The only witness to appear in this case for appellant was its attorney, Peter S.

Louis S. Cohn Co. v. Commissioner

12 B.T.A. 1281 · United States Board of Tax Appeals · Jul 11, 1928

COHN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Louis S. Cohn Co. v. Commissioner Docket No. 13501. … United States Board of Tax Appeals 12 B.T.A. 1281 ; 1928 BTA LEXIS 3372 ; July 11, 1928 , Promulgated *3372 1.

Gibbs v. Commissioner

28 B.T.A. 18 · United States Board of Tax Appeals · May 4, 1933

In Robinson v. … In rebuttal the respondent introduced one witness who is also a member of the Dallas Real Estate Board.

Peoples Life Ins. Co. v. Commissioner

31 B.T.A. 706 · United States Board of Tax Appeals · Nov 23, 1934

Murdoch : The Board, on August 31, 1934, promulgated a memorandum opinion in these proceedings in which, inter alia, it cited the decision of the Supreme Court of the United States in Commissioner v. … Eeviewed by the Board.

Johnson v. Commissioner

7 B.T.A. 820 · United States Board of Tax Appeals · Jul 29, 1927

In Brookman v. … In De Bary v.

Policyholder's Nat'l Life Ins. Co. v. Commissioner

37 B.T.A. 60 · United States Board of Tax Appeals · Jan 14, 1938

Howland Realty Co. v. Commissioner, 47 Fed. (2d) 1018; affirming 18 B. T. A. 405; Arthur R. Jones Syndicate, supra; Carden Homes Co. v. Commissioner, 64 Fed. (2d) 593, 598. … Wiggin Terminals, Inc. v. United States, supra.

Hooven & Allison Co. v. Evatt

39 Ohio Law. Abs. 243 · United States Board of Tax Appeals · Mar 19, 1943

See American Steel & Wire Company v. Speed, 192 U. S. 500 , 48 L. Ed. 538 . Brown v. Houston, 114 U S. 622, 29 L. Ed. 257 . In the latter case the first syllabus is as follows: “1. … BOARD OF TAX APPEALS.

Hagerman v. Commissioner

34 B.T.A. 1158 · United States Board of Tax Appeals · Oct 20, 1936

Collin v. Commissioner, 32 Fed. (2d) 753; Newman v. Commissioner, 40 Fed. (2d) 225, 227; certiorari denied, 282 U. S. 858 ; Tex-Penn Oil Co. v. … In Salvage v.

Cohen v. Commissioner

20 B.T.A. 647 · United States Board of Tax Appeals · Sep 3, 1930

A. 1405; McCahan v. McCaughn, 39 Fed. (2d) 3; and compare Hellmich v. Hellman, 276 U. S. 233 . … Costello v. McConnico, 168 U. S. 674 ; Aikens v. Kinsbury, 247 U. S. 484 ; Dahnke Walker Co. v. Bondurant, 257 U. S. 282 ; Rindge Co. v. Los Angeles, 262 U. S. 700 .