Case law

Deeds v. Commissioner

37 B.T.A. 293 · United States Board of Tax Appeals · Feb 4, 1938

of a gift since he has no beneficial use of the property, citing Burnet v. … The Board’s decision was affirmed in Commissioner v. Wells, 88 Fed. (2d) 339, which placed primary emphasis on this latter ground of the Board’s decision.

Anderson v. Commissioner

33 B.T.A. 88 · United States Board of Tax Appeals · Sep 25, 1935

Such cases as Lucas v. Earl, 281 U. S. Ill; Belcher v. Lucas, 89 F. (2d) 74; and Helvering v. … Code §§ 162 , 163, 164; Pedler v. Commissioner, supra), is community property are overcome.

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 .

Campbell v. Commissioner

33 B.T.A. 101 · United States Board of Tax Appeals · Sep 26, 1935

In the case of Burges v. … To the same eifect see Helvering v. Powers, 293 U. S. 214 , affirming the decision of this Board rendered in the case of Leland Powers, Execu tor, 26 B. T. A. 1381.

Hiatt v. Commissioner

35 B.T.A. 292 · United States Board of Tax Appeals · Jan 19, 1937

A. 519, it was held that the’ doctrine of United States v. Kirby Lumber Co., supra, and Helvering v. … A. 383, the Board held that United States v.

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.

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.

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.

Lunsford v. Commissioner

22 B.T.A. 881 · United States Board of Tax Appeals · Mar 24, 1931

Noel v. Parrott, 15 Fed. (2d) 669 (certiorari denied, 273 U. S. 754 ), and are. as follows: Sec. 213. … It is true the payment was made under or by virtue of a resolution passed by the board of directors of the Pond Creek Coal Company and in the letter from its vice president, advising Lunsford of the action of the board of

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¡..

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.

Glenmore Distilleries Co. v. Commissioner

47 B.T.A. 213 · United States Board of Tax Appeals · Jun 26, 1942

COMMISSIONER OF INTERNAL REVENUE, RESPONDENT., PETITIONER, v. Glenmore Distilleries Co. v. Commissioner Docket Nos 101983, 105721. … Donald Browne, asst. secretary. Day and Browne were permanently located in California. For the year 1938 the only change in the officers was that on April 5, 1938, when Larmar Marshall succeeded Day as secretary.

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.

Plains Realty Co. v. Commissioner

31 B.T.A. 412 · United States Board of Tax Appeals · Oct 25, 1934

There was no provision that he was to share the losses, if any, and the resolution of the board of directors does not evidence an intention to form a partnership. Cf. Meehan v. Valentine, 145 U. S. 611 ; Sugg v. … American National Co. v. United States, 274 U. S. 99 ; United States v. Anderson, 269 U. S. 422 . The petitioner’s contention is sustained. Reviewed by the Board. Decision will be entered under Rule 50.

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.

Loetscher v. Commissioner

14 B.T.A. 228 · United States Board of Tax Appeals · Nov 15, 1928

Petitioners urge that such was the decision in Nichols v. Coolidge, 214 U. S. 531 ; 6 Am. Fed. Tax Rep. 710. … Reviewed by the Board. Decision will he entered under Bule óO. Abuñuele concurs in the result.

Krug v. Commissioner

30 B.T.A. 1376 · United States Board of Tax Appeals · Jul 31, 1934

We believe this case is controlled by the holding of the Supreme Court in United States v. Updike, supra. … The respondent cites American Equitable Assurance Co. v. Helvering, 68 Fed. (2d) 46, to sustain his position that the statute did not run during the time a proceeding was pending before the Board.