Case law

Anderson v. Commissioner

5 B.T.A. 27 · United States Board of Tax Appeals · Oct 4, 1926

Anderson v. Commissioner Docket No. 1394. United States Board of Tax Appeals 5 B.T.A. 27 ; 1926 BTA LEXIS 2004 ; October 4, 1926 , Decided *2004 1. … Brown, C.P.A., for the petitioner. M. N. Fisher, Esq., for the Commissioner.

Collins-McCarthy Candy Co. v. Commissioner

4 B.T.A. 1280 · United States Board of Tax Appeals · Sep 30, 1926

See Becker Bros. v. United States, 7 Fed. (2d) 3. … the contrary be proven, and, such not having been done in this case, the action of the board of directors must stand.

Coughlin v. Commissioner

32 B.T.A. 1048 · United States Board of Tax Appeals · Jul 30, 1935

Metcalf & Eddy v. Mitchell, 269 U. S. 514 . The cases of Burnet v. Livezey, supra, and United States v. Butler, 49 Fed. (2d) 52, involved facts strikingly similar to those here. … United States v. Butler, supra; George H. Harlan, 30 B. T. A. 804. Reviewed by the Board. Decision will be entered under Rude 60. SternhageN, Morris, McMahoN, and Matthews dissent.

Day v. Commissioner

12 B.T.A. 161 · United States Board of Tax Appeals · May 28, 1928

A. 343; Dilks v. Blair, 23 Fed. (2d) 831. Cf. W. S. Trefry, 10 B. T. A. 134. The next question is whether there has yet been such a notice of deficiency as will give us jurisdiction. … Reviewed by the Board. LmiBTOK, Teussell, Phillips, and Milliken dissent.

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.”

Bronson v. Commissioner

9 B.T.A. 1008 · United States Board of Tax Appeals · Dec 29, 1927

He relies in support of this contention upon the opinion of the Circuit Court of Appeals, Second Circuit, in Shearer v. Anderson, 16 Fed. (2d) 995. The Board has had occasion to consider a number of similar cases. … Reviewed by the Board. Judgment will he entered on 15 days' notice, under Rule 50. Littleton, Trammell, and MoRRis dissent.

Kopple v. Commissioner

35 B.T.A. 1056 · United States Board of Tax Appeals · Apr 29, 1937

There was much other evidence which the Board considered in reaching its conclusion as to value. The Board was reversed, 83 Fed. (2d) 518, 300 U. S. 481 . … Propper v. Commissioner, 89 Fed. (2d) 617. It is thus not necessary to consider or decide the other issue raised. Reviewed by the Board. Decision will be entered for the petitioner.

Illinois Power & Light Corp. v. Commissioner

33 B.T.A. 1189 · United States Board of Tax Appeals · Feb 25, 1936

C.), 75 Fed. (2d) 644, affirming the Board’s memorandum opinion entered May 11, 1933; Public Service Co. v. Helvering (C. C. … A., 8th Cir.), 75 Fed. (2d) 733, affirming the Board’s memorandum opinion entered October 25, 1933; and Central States Electric Corporation v. Commissioner (C. C.

Fay v. Commissioner

42 B.T.A. 206 · United States Board of Tax Appeals · Jun 25, 1940

The Board has held otherwise. Fred J. Hughes, 1 B. T. A. 944; Daniel F. Ebbert, 9 B. T. A. 1402. … The only case directly in point which has come to our attention is that of Betty Rogers et al., Executors of the Estate of Will Rogers, Dec'd v. United States.

Connolly v. Commissioner

45 B.T.A. 374 · United States Board of Tax Appeals · Oct 17, 1941

In Robinson v. Commissioner (C. C. A., 6th Cir.), 59 Fed. (2d) 1008; Salvage v. Commissioner (C. C. A., 2d Cir.), 76 Fed. (2d) 112; and Hawke v. Commissioner (C. C. … In Bothwell v. Commissioner (C. C.

Dexter Sulphite Pulp & Paper Co. v. Commissioner

23 B.T.A. 227 · United States Board of Tax Appeals · May 14, 1931

Dexter Sulphite Pulp & Paper Co. v. Commissioner Docket Nos. 34315, 38431. United States Board of Tax Appeals 23 B.T.A. 227 ; 1931 BTA LEXIS 1905 ; May 14, 1931 , Promulgated *1905 1. … ELON BROWN, 104 Stone Street, Watertown, N.Y.

A. Lietz Co. v. Commissioner

2 B.T.A. 773 · United States Board of Tax Appeals · Oct 5, 1925

United States Shipping Board Emergency Fleet Corporation and the United States, 258 U. S. 549 ; and United States v. Strang, 254 U. … S. 491 ; and would deem the situation distinguishable from Brooks Scanlon Corporation v. United States, 265 U. S. 106 .

Atlas Life Ins. Co. v. Commissioner

29 B.T.A. 750 · United States Board of Tax Appeals · Jan 16, 1934

Co. v. Commissioner, 61 Fed. (2d) 207, affirming, Board’s memorandum opinion entered March 6,1932; Farmers Life Ins. Co., 27 B.T.A. 423 ; and Missouri State Life Ins. Co., 29 B.T.A. 401 . … Bunn, 282 U.S. 216 , and Marland v. United States, 53 Fed. (2d) 907; certiorari denied, 290 U.S. 658 . Reviewed by the Board. Judgment will be entered wider Rule 50.

S. W. Pike Seedsman, Inc. v. Commissioner

42 B.T.A. 751 · United States Board of Tax Appeals · Sep 27, 1940

. *752 On June 10, 1040, petition was filed with the Board asking for a redetermination of the deficiency. … The Supreme Court of Illinois has recognized the same rule, saying, in Singer & Talcott Stone Co. v. Hutchinson, 176 Ill. 48 ; 51 N.

Griesheimer v. Commissioner

7 B.T.A. 1225 · United States Board of Tax Appeals · Sep 1, 1927

A. 255. *1226 The decision of the question as to 1924 involved in this proceeding is governed by the Board’s decisions in Appeal of Charles Colip, 5 B. T. A. 123, and Walter A. De Camp v. Commissioner, 6 B. T. A. 897. … Reviewed by the Board. Judgment will he entered dismissing as to 1923, and for the respondent as to 1921¡..

Lang v. Commissioner

23 B.T.A. 854 · United States Board of Tax Appeals · Jun 24, 1931

The question here raised has been decided by the Board adversely to petitioner’s contention in Elizabeth W. Boykin, 16 B. T. A. 477, but that was before Tyler v. United States, 281 U. … Beviewed by the Board. Decision will ~be entered under Bule 50.

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.

O'Brien v. Commissioner

10 B.T.A. 682 · United States Board of Tax Appeals · Feb 13, 1928

A. 450, wherein the Board held that such tax was a proper deduction from gross income of the estate. The respondent has cited the cases of In re Roebling's Estate, 89 N. J. Eq. 163; 104 Atl. 295 ; Neilson v. … S. 1 ; New York Trust Co. v. Eisner, 256 U.

Houston Bros. Co. v. Commissioner

21 B.T.A. 804 · United States Board of Tax Appeals · Dec 19, 1930

United States v. Flannery, 268 U. S. 98 ; Ludington v. McCaughn, 268 U. S. 106 . … In Remington Rand, Inc., v.

San Joaquin Fruit & Inv. Co. v. Commissioner

28 B.T.A. 395 · United States Board of Tax Appeals · Jun 15, 1933

V. Newman, Secretary.” … On appeal, the Board was reversed. Burnet v. San Joaquin Fruit & Investment Co., supra.