Case law

Phipps v. Commissioner

43 B.T.A. 1010 · United States Board of Tax Appeals · Mar 19, 1941

Gamble, Executor, supra; Roth v. Wardell, 77 Fed. (2d) 124; Union National Bank of Pittsburgh v. Driscoll, 32 Fed. Supp. 661; Richardson v. Helvering, 80 Fed. (2d) 548. … Helvering v. Kendrick Coal & Dock Co., 72 Fed. (2d) 330, 333; Adams Express Co. v. Ohio State Auditor, 166 U. S. 185 ; Metropolitan Life Insurance Co. v. United States, 65 Ct. Cls. 149; United States v.

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.

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.

In re Tax Exemption

46 Ohio Law. Abs. 616 · United States Board of Tax Appeals · Jun 4, 1946

In the case of the City of Toledo v Jenkins et al., Board of Tax Appeals, 143 Oh St 141, which case involved certain questions relating to lands owned by the City of Toledo in Lake Township, Wood County, Ohio, and which were … See Pfeiffer v Jenkins, 141 Oh St 66, 68.

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.

Rosenwald v. Commissioner

12 B.T.A. 350 · United States Board of Tax Appeals · Jun 4, 1928

JULIUS ROSENWALD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rosenwald v. Commissioner Docket Nos. 7351, 12388. … Brown Shoe Company National Cloak & Suit Co. Kabo Corset Company Consumers Company National Union Fire Insurance Co. WestinghouseAir Brake Company Independent Pneumatic Tool Company F. W.

Rieck v. Commissioner

41 B.T.A. 457 · United States Board of Tax Appeals · Feb 27, 1940

Commissioner v. Rieck, 104 Fed. (2d) 294. … See also Du Pont v. Commissioner, 289 U. S. 685 .

Tide Water Oil Co. v. Commissioner

29 B.T.A. 1208 · United States Board of Tax Appeals · Feb 27, 1934

The Commissioner resisted decisions of the Board (Isse Koch & Co., 1 B.T.A. 624) and of the courts to the contrary. See cases reviewed in United States v. Cleveland, P. & E. R. Co., 42 Fed. (2d) 413; Handy & Harman v. … v.

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.

Crellin v. Commissioner

12 B.T.A. 234 · United States Board of Tax Appeals · May 31, 1928

Peabody v. Eisner, 247 U. S. 347 . … Kansas City Hay-Press Co. v. Devol, 72 Fed. 717 ; Ames v. Goldfield Merger Minos Co., 227 Fed. 202 . The members of the governing body of a corporation are agents of the corporation only as a board and not individually.

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.

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.

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.