Case law

National Distillers Products Corp. v. Glander

49 Ohio Law. Abs. 330 · United States Board of Tax Appeals · Mar 12, 1947

On the consideration of the case of The Ransom & Randolph Company v Evatt, when the same was before the Board of Tax Appeals for decision, 25 OO 253, which case involved the question as to the taxable situs of the accounts … See Hillsborough Township v Cromwell, U. S. Sup. Ct., Case No. 197, 90 L. ed. 298, 302; Schwartz v Essex County Board of Taxation, 129 N. J. L. 129, 132, affirmed 130 N. J. L. 177.

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.

Fruit Growers Supply Co. v. Commissioner

21 B.T.A. 315 · United States Board of Tax Appeals · Nov 13, 1930

See also Liberty Baking Co. v. Heiner, 34 Fed. (2d) 513 (affd., 37 Fed. (2d) 203); Diamond Alakali Co. v. Heiner, 39 Fed. (2d) 645; and Pantages Theatre Co. v. … Keviewed by the Board. Judgment mil be entered under Rule 50.

Dixon v. Commissioner

39 B.T.A. 527 · United States Board of Tax Appeals · Mar 7, 1939

The Board held, upon the authority of Douglas v. Willcuts, 296 U. S. 1 , that the husband was taxable upon the income of the trust paid to the wife. … A. 486, the Board said: It is now well settled, following the decision in Douglas v. Willcuts , 296 V.

Baron v. Commissioner

1 B.T.A. 15 · United States Board of Tax Appeals · Oct 16, 1924

Baron v. Commissioner Docket No. 26. … United States Board of Tax Appeals 1 B.T.A. 15 ; 1924 BTA LEXIS 279 ; October 16, 1924 , decided Submitted September 29, 1924 . *279 The Board has no jurisdiction of an appeal based upon the denial by the Commissioner of

Powers v. Commissioner

26 B.T.A. 1381 · United States Board of Tax Appeals · Oct 27, 1932

A. 46, 52), and for the time provided deprived the private corporation of the exercise of its proprietary rights and gave them to the board of trustees. In Flint v. … Burnet v.

Weis v. Commissioner

30 B.T.A. 478 · United States Board of Tax Appeals · Apr 26, 1934

Brown, 1 Wall. 217 . And mere residence alone is neither conclusive nor sufficient evidence of a change of domicile, Mitchell v. United States, 21 Wall. 350 ; In re Barclay, (Pa.) 103 Atl. 274 : White v. … Co. v. Commissioner, 33 Fed. (2d) 695. Reviewed by the Board. Judgment will be entered u/nder Rule 50. Adams concurs in the result.

Selwyn Operating Corp. v. Commissioner

11 B.T.A. 593 · United States Board of Tax Appeals · Apr 16, 1928

On December 8, 1926, the Board rendered its decision' (reported in 5 B. T. … In Hobbs v.

Hawke v. Commissioner

35 B.T.A. 784 · United States Board of Tax Appeals · Mar 31, 1937

The defense of estoppel was not before the Board. Under what we regard as the correct practice, General Utilities & Operating Co. v. Helvering, 296 U. S. -, 56 S. Ct. 185 , 80 L. … The Board is of the opinion, however, that the cost to the petitioner of the J. C.

Benaglia v. Commissioner

36 B.T.A. 838 · United States Board of Tax Appeals · Nov 5, 1937

In Jones v. … Reviewed by the Board. Judgment will be entered under Rule 50. Murdock concurs only in the result.

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.

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.

Massey v. Commissioner

14 B.T.A. 407 · United States Board of Tax Appeals · Nov 20, 1928

This same transaction was before the Board in V. J. Bulleit, 3 B. T. A. 631. … V. Board, another party to the same transaction, Avhich was decided today.

Floyd, Inc. v. Commissioner

43 B.T.A. 101 · United States Board of Tax Appeals · Dec 18, 1940

Billings v. United States, 232 U. S. 261 . See also Price v. United States, 269 U. S. 492 ; and United States v. Proctor, 286 Fed. 272 . … Reviewed by the Board. Decision will be entered for the petitioner.

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

Peters v. Commissioner

28 B.T.A. 976 · United States Board of Tax Appeals · Aug 8, 1933

Homes v. Winchester, 133 Mass. 140 ; Atkins v. Atkins, 195 Mass. 124 ; Lyon v. Wallace, 221 Mass. 351 ; Hamilton v. Commis sioner, 24 Fed. (2d) 668, reversing 7 B.T.A. 362 ; Tucker v. … Tucker v. Curtin, supra; Talbot v. Talbot, 32 R.I. 72 ; Bingham v. White, supra; Brown v. Brown, 174 Mass. 197 ; Motte v. Alger, 15 Gray. 322.

Gamble v. Evatt

36 Ohio Law. Abs. 122 · United States Board of Tax Appeals · Jul 1, 1942

Gardiner, 127 Oh St 77, 80; Mathews, Admr. v Meek, 23 Oh St 272; in re. … Wasteney v Schott, Treas., 58 Oh St 410, 415; State ex rel. v Merrell, 126 Oh St 239, 246.

Yokohama Ki-Ito Kwaisha, Ltd. v. Commissioner

5 B.T.A. 1248 · United States Board of Tax Appeals · Jan 28, 1927

Birkin v. Commissioner, 5 B. T. A. 402. … In the decision of the Board in the Appeal of F. J. Thompson, Inc., supra, the decision of the District Court in Semple v.

Pacific S. W. Trust & Sav. Bank v. Commissioner

16 B.T.A. 1437 · United States Board of Tax Appeals · May 23, 1929

It appears that the decision of the Board as heretofore promulgated is contrary to the decision of the United States Supreme Court in the case of Reinecke v. Northern Trust Co., 278 U. S. 339 . … In accordance with the decision of the Supreme Court in Reinecke v. Northern Trust Co., supra, it is our opinion that our decision in that respect was erroneous.

Gideon-Anderson Co. v. Commissioner

18 B.T.A. 329 · United States Board of Tax Appeals · Nov 22, 1929

In the other case, Wells v. Electric Co., 108 Mo. App. 607 ; 84 S. … Houck v. Lesueur, 145 Mo. 322 ; 46 S. W. 1075 ; Burford v. Keokuk Northern, 3 Mo. App. 159 ; affd. 69 Mo. 611 ; Keokuk & Western Railroad Co. v. Missouri, 152 U.