Case law

Hauss v. Commissioner

12 B.T.A. 755 · United States Board of Tax Appeals · Jun 22, 1928

The petitioner then duly filed her petition with this Board attacking this determination. … The Court of Claims in Dodge and Bloomer, Administrators, v. United States, 64 Ct. Cls. 178, and the United States District Court, Eastern District Michigan, in Kales v.

R. J. Reynolds Tobacco Co. v. Commissioner

35 B.T.A. 949 · United States Board of Tax Appeals · Apr 27, 1937

It is not supported by any decision which has come to our attention except those of the Board. In Knickerbocker Imp. Co. v. Board of Assessors, 74 N. J. Law 583, 585, 65 A. 913, 915 , 7 L. R. A. (N. … A. 941; reversed, Commissioner v. Boca Ceiga Development Co., 66 Fed. (2d) 1004; and despite the decisions of the Board in Houghton & Dutton Co., 26 B. T. A. 52; James D. Robinson, 21 B. T. A. 1018; affd., Robinson v.

Guardian Trust Co. v. Commissioner

15 B.T.A. 1256 · United States Board of Tax Appeals · Apr 4, 1929

GUARDIAN TRUST CO., EXECUTOR, ESTATE OF HUGH HAMILTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Guardian Trust Co. v. Commissioner Docket No. 14061. … BROWNE BAKER, Vice-President. Dated October 31st, 1925. * Where the taxpayer consents to the entire assessment the items need not be listed; reference may be made to the letter.

Griffith v. Commissioner

31 B.T.A. 1029 · United States Board of Tax Appeals · Jan 15, 1935

To the same effect see City of Pekin v. Industrial Commission, 173 N. E. (Ill.) 339. In Ferguson v. Russel, 110 N. E. … Haight v. Commissioner, 52 Fed. (2d) 779, affirming George I. Haight, 14 B. T. A. 844. Furthermore, in Burnet v.

McGowin-Foshee Lumber Co. v. Commissioner

20 B.T.A. 223 · United States Board of Tax Appeals · Jul 15, 1930

The parties hereto have stipulated that the tax liability of that corporation for the year 1917 has been duly satisfied; that on May 12,1928, this Board in McGowin-Foshee Lumber Co. (the Alabama corporation) v. … United States v. Capps Mfg. Co., 15 Fed. (2d) 528; Grennell v. Detroit Gas Co., 112 Mich. 70 ; 70 N. W. 413 ; McWilliams v. Excelsior Coal Co., 298 Fed. 884 ; Swing v. American Glucose Co., 123 Ill.

Ludwig Littauer & Co. v. Commissioner

37 B.T.A. 840 · United States Board of Tax Appeals · May 13, 1938

T.A. 1251; Foundation Co. v. United States, 15 Fed. Sup. 229. … See Helvering v. Morgans, Inc., 293 U. S. 121 .

Baker Lumber Co. v. Commissioner

21 B.T.A. 124 · United States Board of Tax Appeals · Oct 29, 1930

The Circuit Court of Appeals for the First Circuit in the case of Kile & Morgan Co. v. Commissioner, 41 Fed. (2d) 925, held otherwise and reversed this Board. … Under authority of Kile & Morgan v.

Growers Cold Storage Co. v. Commissioner

17 B.T.A. 1279 · United States Board of Tax Appeals · Nov 7, 1929

The Board held that it was not a business league, and that it was not required to operate at cost. … In Kansas City Hay Dealers’ Assn. v.

Ardenghi v. Commissioner (A)

37 B.T.A. 345 · United States Board of Tax Appeals · Feb 17, 1938

The Board in the case of Rena S. McCahan, 35 B. T. … Woolford Realty Co. v. Rose, 286 U. S. 319 . Under her theory a deduction which the statute expressly disallows would be allowed indirectly.

Munson S.S. Line v. Commissioner

30 B.T.A. 946 · United States Board of Tax Appeals · Jun 19, 1934

De La Vergne Co. v. German Savings Inst., 175 U.S. 40 ; Klein v. Board of Supervisors, 282 U.S. 19, 24 ; Wabash Ry. v. American Refrigerator Co., 7 Fed. (2d) 335; Jones v. Commissioner, 71 Fed. (2d) 214. … Huron Portland Cement Co. v. Woodworth, 19 Fed. (2d) 530; Southern Pacific Co. v. Lowe, 247 U.S. 330 ; Gulf Oil Corp. v. Lewellyn, 248 U.S. 71 ; Berl v.

Tootal Broadhurst Lee Co. v. Commissioner

9 B.T.A. 321 · United States Board of Tax Appeals · Nov 25, 1927

In National Paper & Type Co. v. Bowers, 266 U. S. 373 , and Barclay & Co. v. Edwards, 267 U. … Reviewed by the Board. Judgment will be entered for the respondent.

Wrightsman v. Commissioner

40 B.T.A. 502 · United States Board of Tax Appeals · Aug 23, 1939

The court agreed with his contention and affirmed the Board, which had so held. … Fitzgerald & Mallory Co. v. Fitzgerald, 137 U. S. 98, 111 ; National Loan & Investment Co. v. Rockland Co., 94 Fed. 335, 338 ; Montana Tonopah Mining Co. v. Dunlap, 196 Fed. 612, 619 ; Vaught v.

Emery v. Commissioner

9 B.T.A. 328 · United States Board of Tax Appeals · Nov 25, 1927

This provision of the law was before the Supreme Court of the United States in Bowers v. New York & Albany Lighterage Co., 273 U. S. 346 . … The principle laid down in the New York & Albany Lighterage Co. case, supra, has been followed in Thornhill Wagon Co. v. Noel, 17 Fed. (2d) 407; Ehrlich v. Nichols Co. (U. S. D. C. Mass.), decided March 4, 1927.

Finkelman v. Evatt

36 Ohio Law. Abs. 426 · United States Board of Tax Appeals · Jul 14, 1942

Bode v Welch, 29 Oh St 19; Charles v Fawley, 71 Oh St 50. See Insurance _Company _v Myers, 59 Oh St 332; Gompf v Wolfinger, 67 Oh St 144. … State, ex rel., v Atkinson, Bode v Welch, Charles v Fawley, supra.

Craig v. Commissioner

18 B.T.A. 86 · United States Board of Tax Appeals · Nov 9, 1929

The Board is not a court, Old Colony Trust Co. v. Commissioner of Internal Revenue, 279 U. … A. 1119, and Peerless Woolen Mills v. Rose, 24 Fed. (2d) 576. We find no conflict between the decision in the Kelley case and the decisions of the Board.

Bullington v. Commissioner

38 B.T.A. 754 · United States Board of Tax Appeals · Oct 7, 1938

It occupied a substantial part of the time of the board members. … Metcalf & Eddy v. Mitchell, 269 U. S. 514 ; Board of Trustees v. United States, 289 U. S. 48 .

In re Society of the Precious Blood

48 Ohio Law. Abs. 214 · United States Board of Tax Appeals · Jan 20, 1947

Gerke, Treasurer v Purcell, 25 Oh St 229; Watterson v Halliday, 77 Oh St 150; Treasurer v Evatt, 140 Oh St 185, 189. … by the case of Bloch et al. v Board of Tax Appeals, 144 Oh St 414, where the Court held: “A school organized and operated by a religious denomination for the sole purpose of training men to assume ministerial positions in

Hygienic Products Co. v. Commissioner

37 B.T.A. 202 · United States Board of Tax Appeals · Jan 26, 1938

The hybrid system of accounting is ímt proper, Massachusetts Mutual Life Insurance Co. v. United States, 288 U. S. 269 ; Maine Dairy Co., 4 B. T. A 375; Niles Bement Pond Co. v. United States, 67 Ct. … The method of accounting employed by a taxpayer is never conclusive; Brown v. Helvering, 291 U. S. 193 , and the Commissioner is required to make the proper computation. United States v. Anderson, 269 U. S. 422 .

Stanfield v. Commissioner

8 B.T.A. 787 · United States Board of Tax Appeals · Oct 14, 1927

In such circumstances the Board has no jurisdiction as to that year. … See United States v. Anderson, 269 U. S. 422 ; Appeal of Max Sohott, 5 B. T. A. 79.

Chandler v. Commissioner

16 B.T.A. 1248 · United States Board of Tax Appeals · Jun 29, 1929

In Mutual Benefit Life Insurance Co. v. … And to like effect are numerous other decisions of this Board. In deciding this, or any other appeal, we must bear in mind that, as was said in Storage & Transfer Co. v.