Case law

Coca-Cola Bottling Co. v. Commissioner

22 B.T.A. 686 · United States Board of Tax Appeals · Mar 11, 1931

Fletcher, Cyclopedia, of Corporations, page 2916; Humphreys v. McKissock, 140 U. S. 304 ; Sellers v. Greer, 172 Ill. 540 ; 50 N. E. 246 ; Bouton v. Board of Supervisors McDonough Co., 84 Ill. 384 ; Hopkins v. … In Beardstown Pearl Button Co. v. Oswald, 130 Ill. App. 290 , the Court said: “ Under our statutes a corporation can act only through its board of directors and officers.”

Wilmore S.S. Co. v. Commissioner

45 B.T.A. 225 · United States Board of Tax Appeals · Sep 26, 1941

A. 806, 814; *228 United States v. Barnes, 222 U. S. 513 ; Founders General Corporation v. Hoey, 300 U. S. 268 . Thus the contention of the Commissioner is not supported by the statute. … Crooks v. Harrelson, 282 U. S. 55 ; Armstrong Co. v. Nu-Enamel Corporation, 305 U. S. 315 ; Southern Pacific Co. v. Lowe, 247 U. S. 330 . See also Regulations 77, art. 41 (b).

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.

Marquissee v. Commissioner

11 B.T.A. 334 · United States Board of Tax Appeals · Mar 30, 1928

The petitioners appealed to this Board from such disallowances. … We think that the status of the partnership with respect to its engagement by the Commission and Board was that of an independent contractor within the rule laid down by Metcalf & Eddy v. Mitchell, 269 U. S. 516 .

Warren v. Commissioner

31 B.T.A. 1041 · United States Board of Tax Appeals · Jan 15, 1935

V. H. Warren, true copies of which are set forth in the minutes of the Board of Directors held December 29, 1922, and which have been received in evidence, distributed to B. T. Van Housen and Mrs. C. V. H. … V. H. Warren. All these exhibits we incorporate herein by reference. The petitioners admit that the decision of the Board in Steuben County Wine Co., 14 B. T.

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.

Couzens v. Commissioner

11 B.T.A. 1040 · United States Board of Tax Appeals · May 5, 1928

Goodrich v. Edwards, 255 U. S. 527 . … S. 221 ; Southern Pacific v. Lowe, 247 U. S. 330 ; Lynch v. *1162 Hornby, 247 U. S. 339 .

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.

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

McKean v. Commissioner

15 B.T.A. 795 · United States Board of Tax Appeals · Mar 12, 1929

See Billington v. Gautier Steel Co., Ltd, 9 Atl. 35 ; Stevens v. Philadelphia Ball Club, Ltd., 142 Pa. 52 ; 21 Atl. 797 ; Whitney v. Short, 146 Pa. 29 ; 24 Atl. 51 ; Briar Hill Coal & Iron Co. v. … See Tindel v. Park, supra.

Gabel v. Commissioner

25 B.T.A. 60 · United States Board of Tax Appeals · Dec 31, 1931

In the case of United States v. Butler, 49 Fed. (2d) 52, in distinguishing Metcalf & Eddy v. Mitchell, 269 U. … A. 498; Burnet v. McDonough, supra.

Oak Woods Cemetery Ass'n v. Commissioner

38 B.T.A. 121 · United States Board of Tax Appeals · Jul 20, 1938

Paxton v. Bloomington Cemetery Association, 353 Ill. 534 ; 187 N. E. 455 ; Brown v. Hill, 284 Ill. 286 ; McWhirter v. Newell, 200 Ill. 583 ; Mount Hope Cemetery Association v. … Reviewed by the Board. Decision will Toe entered under Bule 50. Tyson dissents.

Journal Co. v. Commissioner

46 B.T.A. 841 · United States Board of Tax Appeals · Apr 3, 1942

Petitioner concedes that this issue is “precisely similar to that which was decided in Spokane Dry Goods Co. v. Commissioner, 43 B. T. … Such judicial confirmation occurred on February 18, 1942, when the Circuit Court of Appeals for the Ninth Circuit affirmed the Board’s opinion in Spokane Dry Goods Co. v. Commissioner, 125 Fed. (2d) 865.

Willard Storage Battery Co. v. Evatt

36 Ohio Law. Abs. 49 · United States Board of Tax Appeals · Jan 26, 1942

Brewster v Gage, 280 U. S. 327 ; State ex rel v Brown, 121 Oh St 73, 76. … In this connection the fact that the Board of Tax Appeals of New Jersey cites the case of Ford Motor Company v Clark, 100 Fed. (2d) 515, 308 U.

Brush-Moore Newspapers, Inc. v. Commissioner

37 B.T.A. 787 · United States Board of Tax Appeals · Apr 29, 1938

Harding in 1933, amounting to $8,867.04, may be settled under Eule 50 of the Board’s rules of practice in accordance with a final determination in Brush-Moore Newspapers, Inc. v. … Reviewed by the Board, Hill dissents.

Mountain View Cemetery Ass'n v. Commissioner

35 B.T.A. 893 · United States Board of Tax Appeals · Apr 20, 1937

trusts, until the appointment and qualification of a new board of trustees of such fund shall vest in the District Court of the county in which! … Portland Cremation Association v. Commissioner, 31 Fed. (2d) 843. Cf. American Cemetery Co. v. United States, 28 Fed. (2d) 918. Judgment of no deficiency will be entered.

Haffenreffer Brewing Co. v. Commissioner

41 B.T.A. 443 · United States Board of Tax Appeals · Feb 20, 1940

The Fifth Circuit in the recent case of United States v. … Brown, Executrix, 26 B. T. A. 901; affd., 69 Fed. (2d) 602; Henry B. Babson, 27 B. T. A. 859; affd., 70 Fed. (2d) 304. Reviewed by the Board. Decision will be entered for the respondent.

Johnson v. Commissioner

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

In Brookman v. … In De Bary v.

Goldstine v. Commissioner

33 B.T.A. 173 · United States Board of Tax Appeals · Oct 10, 1935

It is doubtful if we should so hold, in the face of the well reasoned decision by the Seventh Circuit in the case of Lyons v. Reinecke, 10 Fed. (2d) 3. … The mere fact that he received compensation from the board is not sufficient.

Uniform Printing & Supply Co. v. Commissioner

33 B.T.A. 1073 · United States Board of Tax Appeals · Feb 11, 1936

In Tait v. … United States v. Hermanos y Compania, 209 U. S. 337, 339 ; United States v. Falk, 204 U. S. 143, 152 ; United States v. Safety Car Heating & Lighting Co., 297 U. S. 88 .