Case law

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.

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.

L. Hyman & Co. v. Commissioner

21 B.T.A. 159 · United States Board of Tax Appeals · Nov 3, 1930

People v. Preston, 140 N. Y. 549 ; 35 N. E. 979 . … When the corporation petitioner as proponent before the Board makes such a claim, the burden is upon-it not only to prove that the amounts paid are reasonable as salaries, Botany Mills v.

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.

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.

Rowan Drilling Co. v. Commissioner

44 B.T.A. 189 · United States Board of Tax Appeals · Apr 17, 1941

A. 840; City National Bank v. Commissioner, 55 Fed. (2d) 1073; Flynn v. Commissioner, 77 Fed. (2d) 180. … In Commissioner v. F. H. E. Oil Co., 102 Fed. (2d) 596; affd., 308 U. S. 104 , on the authority of Helvering v. Wilshire Oil Co., 308 U.

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.

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 .

Crabb v. Commissioner

47 B.T.A. 916 · United States Board of Tax Appeals · Oct 20, 1942

Following the court’s decision in Crabb v. … It is now settled that restored depletion of the kind here involved is “income” and petitioners concede that that question is no longer before the Board for consid *925 eration. Crabb v.

Cleveland Ry. v. Commissioner

36 B.T.A. 208 · United States Board of Tax Appeals · Jun 22, 1937

In Cleveland Railway Company v. Commissioner, 33 B. T. … Kittredge v. Commissioner, 88 Fed. (2d) 632.

Columbia Theatre Co. v. Commissioner

3 B.T.A. 622 · United States Board of Tax Appeals · Feb 9, 1926

Lincoln Chemical Co. v. Edwards, 289 Fed. 458 ; Appeal of Guarantee Construction Co., supra; United States v. Oregon-Washington R. & Nav. Co., 251 Fed. 211 . … Westerfield v. Rafferty, 4 Fed. (2d) 590; Appeal of Hotel De France Co., 1 B. T. A. 28.

Hoffman v. Commissioner

40 B.T.A. 459 · United States Board of Tax Appeals · Aug 15, 1939

Ferguson v. Commissioner, 59 Fed. (2d) 893; Whipple v. United States, 25 Fed. (2d) 520; Mary Cheney Davis, 16 B. T. A. 65; F. C. Champlin, 1 B. T. A. 1255. … Hancock v. Commissioner, supra; Morris Polin. supra. The issue for 1935, raised in the alternative, need not be discussed. Beviewed by the Board. Decision will he entered under Bule 50. Hill dissents.

National Home Owners Service Corp. v. Commissioner

39 B.T.A. 753 · United States Board of Tax Appeals · Apr 12, 1939

The Board had consistently followed those regulations, but on April 7, 1932, the Circuit Court of Appeals for the First Circuit reversed the decision of the Board in Commissioner v. … Squibb & Sons v. Helvering, supra. 1 This makes unnecessary any decision as to the amount of the gain. Reviewed by the Board. Decision will he entered for. the petitioner.

Tootle v. Commissioner

20 B.T.A. 892 · United States Board of Tax Appeals · Sep 18, 1930

In Hellmich v. … S. 608 ; Cream of Wheat Co. v. Grand Forks, 253 U. S. 325, 330 . The Board is 'without authority to review the Commissioner’s determination of overassessments and overpayments for the year 1925.

Kennemer v. Commissioner

35 B.T.A. 415 · United States Board of Tax Appeals · Feb 8, 1937

KENNEMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. M. D. KENNEMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SERVICE ICE COMPANY, PETITIONER, v. … KENNEMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kennemer v. Commissioner Docket Nos. 67675, 67676, 67677, 67682.

National Bank of Commerce v. Commissioner

34 B.T.A. 119 · United States Board of Tax Appeals · Mar 17, 1936

A. 1214; Burnet v. First National Bank of Fresno, 46 Fed. (2d) 631. We hold that the Board has jurisdiction of the instant proceedings. … Morrissey v. Commissioner, 296 U. S. 344 ; Helvering v. Coleman-Gilbert Associates, 296 U. S. 369 ; Helvering v. Combs, supra; and Swanson v. Commissioner, supra.

Wiggins v. Commissioner

27 B.T.A. 576 · United States Board of Tax Appeals · Jan 31, 1933

In Green v. Gity of Amarillo, 244 S. … In Green v.