Case law

Box Board & Lining Co. v. Commissioner

5 B.T.A. 289 · United States Board of Tax Appeals · Oct 30, 1926

The evidence submitted does not convince the Board that taxpayer acquired good will of any determinable cash value.

Appeal of Denholm & McKay Co.

2 B.T.A. 444 · United States Board of Tax Appeals · Sep 7, 1925

The rule as to transactions between companies having interlocking directorates is stated in the case of Marcy v. … . * * * Also, the Supreme Court of the United States in the case of Corsicana National Bank v. Johnson, 251 U.

Tyroler Realty Co. v. Board of Revision

37 Ohio Law. Abs. 319 · United States Board of Tax Appeals · Sep 10, 1942

And, speaking wholly aside from the decision of the Supreme Court in the case of Miller v Lakewood Housing Company, 125 Oh St 152, in which it was held that the provisions of §5624-10 GC, do not authorize the remission of … See State, ex rel., v Guckenberger, 134 Oh St 457, 460, 461.

Clement v. Commissioner

30 B.T.A. 757 · United States Board of Tax Appeals · May 17, 1934

They rely upon the decision of the Board in Ganson Depew, 27 B.T.A. 515 . Ganson Depew, the petitioner in that case was, like these petitioners, a stockholder of Rogers-Brown Iron Co. … These benefits might have been greater or less than the Board thought. The case was affirmed on appeal, Commissioner v. Burdick, 59 Fed. (2d) 395.

Denholm & McKay Co. v. Commissioner

2 B.T.A. 444 · United States Board of Tax Appeals · Sep 7, 1925

The rule as to transactions between companies having interlocking directorates is stated in the case of Marcy v. … . * * * Also, the Supreme Court of the United States in the case of Corsicana National Bank v. Johnson, 251 U.

Board of Fire Underwriters of Duluth v. Commissioner

26 B.T.A. 860 · United States Board of Tax Appeals · Aug 17, 1932

Its only receipts came by requisition from the National Board of Fire Underwriters and any excess' of receipts over disbursements was deducted in arriving at future estimates. … Eisner v. Maeomiber, 252 U. S. 189 .

Diamond Alkali Co. v. County Board of Revision

60 Ohio Law. Abs. 326 · United States Board of Tax Appeals · Jan 22, 1951

to the rule noted in the case of Drake v. … Standard Oil Company of Ohio, 144 Oh St 506; Standard Oil Company v. Zangerle, Auditor, 144 Oh St 523; Zangerle, Auditor v. Republic Steel Corp., 144 Oh St 529; and Roseville Pottery, Inc., v.

Cartex Mills, Inc. v. Commissioner

42 B.T.A. 894 · United States Board of Tax Appeals · Oct 9, 1940

In three relatively early cases, the Board, reasoning from an opinion of the Supreme Court in Norton v. Shelby County, 118 U. … A. 777, the Board cited the three earlier cases of the Board, together with Norton v.

First Nat'l Bank v. Commissioner

19 B.T.A. 744 · United States Board of Tax Appeals · Apr 28, 1930

Witness Chandler, chairman of petitioner’s board of directors, states that Brown-Crummer’s transactions in bonds amounted to, at times, $5,000,000 to $6,000,000, and that “ we asked them to let us have them,” inasmuch as … Peugh v. Davis, 96 U. S. 332 ; Jackson v. Lawrence, 117 U. S. 679 ; Morris v. Nixon, 1 How. 117 ; and see also Russell v. Southard, 12 How. 139 .

Young v. Commissioner

16 B.T.A. 1428 · United States Board of Tax Appeals · Jul 25, 1929

See Howard v. Commissioner, 29 Fed. (2d) 895. … Metcalf & Eddy v. Mitchell, supra.

Atsaroff v. Evatt

37 Ohio Law. Abs. 362 · United States Board of Tax Appeals · Sep 17, 1942

See Browne v Wallace, 66 Oh St 57; Askins v Chilcote, 15 Abs 13 ; State ex rel. v Hanousek, 19 O. C. C. 303; Industrial Commission v Monroe, 111 Oh St 812, 813. … Browne v Wallace, 66 Oh. St 57; Collins, Executor v Millen, supra; MeRoberts v Lockwood, 49 Oh St 374; Dennison v Talmadge, 29 Oh St 433; Daily, Admr, v Dowty, 52 Oh Ap 84, 87.

Frelmort Realty Corp. v. Commissioner

29 B.T.A. 181 · United States Board of Tax Appeals · Oct 31, 1933

Co. v. … We hold that petitioner acquired the assets of Brown-Rochester in liquidation, and the tax should be computed accordingly. Reviewed by the Board. Decision will be entered under Rule 50. Section 85. Merger.

City Bank Farmers Trust Co. v. Commissioner

29 B.T.A. 190 · United States Board of Tax Appeals · Oct 31, 1933

In Stewart v. … Pope v. Commissioner, 39 Fed. (2d) 420. Reviewed by the Board. Judgment will be entered under Rule 50.

Stark v. Commissioner

45 B.T.A. 882 · United States Board of Tax Appeals · Dec 5, 1941

. * * * On appeal the Board was affirmed by the United States Circuit Court of Appeals for the Fifth Circuit, Brown v. … See Brown v. Commissioner, 74 F. 2d 281, 286 , C.C.A. 10.

Flint River Brick Co. v. Commissioner

2 B.T.A. 31 · United States Board of Tax Appeals · Jun 11, 1925

Brown a salary of' $6,000; S. B. Brown, who owned 181 shares of stock, $5,000; and! *36 C. M. Shackleford, who owned 169 shares, $5,000. … Brown and Shackleford. The return represents that Shackleford was vice president and that S. B. Brown was chairman of the board of directors.

Roslyn Fuel Co. v. Commissioner

16 B.T.A. 285 · United States Board of Tax Appeals · Apr 30, 1929

This includes the $26,235.27 paid for the Brown and Linn tracts. … Reviewed by the Board. Judgment will be entered under Rule 68 (e).

Northern Anthracite Coal Co. v. Commissioner

21 B.T.A. 1116 · United States Board of Tax Appeals · Jan 12, 1931

Dry Goods Co. v. United States, 280 U. S. 453 . … Peerless Woolen Mills Co. v. Rose, 28 Fed. (2d) 661; Brown & Sons Lumber Co. v. Commissioner, 38 Fed. (2d) 425; affd., 282 U. S. 283 .

Frank v. Commissioner

16 B.T.A. 771 · United States Board of Tax Appeals · May 28, 1929

Van Fossan: We do not deem it essential to this decision to decide whether or not Brown was an employee of a political subdivision of the State of Ohio. Brown is not the petitioner. … Reviewed by the Board. Judgment will be entered wnder Bule 60. Maequette, Smith, and Green concur in the result.

St. Louis Union Trust Co. v. Commissioner

21 B.T.A. 1201 · United States Board of Tax Appeals · Jan 16, 1931

Humes v. United States, 276 U. S. 487 . Cf. Reynolds D. Brown, Administrator, 20 B. T. A. 47. … Reviewed by the Board. Judgment will be entered under Rule 50.

Power v. Commissioner

23 B.T.A. 428 · United States Board of Tax Appeals · May 27, 1931

Browning et al., 16 B. T. A. 485; L. Brackett Bishop, 19 B. T. A. 1108; Alexander S. Browne, 3 B. T. A. 826; and Edward J. Luce, 18 B. T. A. 923, bolding the assigned income taxable to the assignor or grantor. … V. Leydig, 15 B. T.