Case law

Canal-Commercial Trust & Sav. Bank v. Commissioner

22 B.T.A. 541 · United States Board of Tax Appeals · Mar 5, 1931

should be recognized, then and in that event the Board should find that the dividend of $1,000,000, declared by the board of directors of the subsidiary on December 30, 1920, was a distribution in the liquidation of the … In Remington Rand, Inc. v. Commissioner, 33 Fed. (2d) 77; certiorari denied, 280 U.

Cambridge City School District v. Guernsey County Budget Commission

13 Ohio Misc. 258 · United States Board of Tax Appeals · Jan 15, 1968

City of Dayton v. Patterson (1915), 93 Ohio St. 25 and State, ex rel. Board of Education of East Liverpool City School District v. Columbiana County Budget Commission (1942), 140 Ohio St. 65 . … before this board as above-mentioned.

Realty Operators, Inc. v. Commissioner

40 B.T.A. 1051 · United States Board of Tax Appeals · Dec 7, 1939

Lucas v. American Code Company, 280 U. S. 445 , 50 S. Ct. 202 , 74 L. Ed. 538 . Having in mind the practical test, we think the case falls within United) States v. White Dental Company, 274 U. S. 398 , 47 S. … A. 542; Commissioner v. Frei hofer, 102 Fed. (2d) 787.

Reserve Natural Gas Co. v. Commissioner

15 B.T.A. 951 · United States Board of Tax Appeals · Mar 19, 1929

may consider these cases submitted upon the pleadings filed in the above-entitled cases and upon the findings of fact adopted' by the Board in Reserve Natural Gas Company of Louisiana v. … S. 351 , and Southern Pacific Railroad v. United States, 168 U.

Downing v. Commissioner

26 B.T.A. 1115 · United States Board of Tax Appeals · Oct 5, 1932

See United States v. Wolf Run Coal Co. (U. S. Dist. Ct., N. Dist. Ohio, E. Div.), 313 C. C. H. 8258, 8261. Cf. Burnet v. San Joaquin Fruit & Investment Co., 52 Fed. (2d) 123; Commissioner v. … New York Trust Co., 54 Fed. (2d) 463; Pittsburgh Terminal Coal Corp. v. Heiner, 56 Fed. (2d) 1072.

Roessler & Hasslacher Chemical Co. v. Commissioner

25 B.T.A. 915 · United States Board of Tax Appeals · Mar 17, 1932

A. 405; affid., Nowland Realty Co. v. Commissioner, 47 Fed. (2d) 1018. In neither of these cases did the facts disclose any justification or basis for disturbing the Commissioner’s determination. … Broadway Strand Theatre Co., supra; Nowland Realty Co., supra; Nowland Realty Co. v. Commissioner, supra. None of these questions has been decided by this Board or by the courts.

Troy Motor Sales Co. v. Commissioner

14 B.T.A. 546 · United States Board of Tax Appeals · Dec 4, 1928

for the Fifth Circuit in the case of Peerless Woolen Mills v. … Reviewed by the Board. Judgment will be entered v/nder Rule 50.

Missouri State Life Ins. Co. v. Commissioner

29 B.T.A. 401 · United States Board of Tax Appeals · Nov 23, 1933

McCoach v. Ins. Co. of North America, 244 U.S. 585 ; New York Life Ins. Co. v. Edwards, 271 U.S. 109 ; United States v. Boston Ins. Co., 269 U.S. 197 . … Reviewed by the Board. Judgment will be entered under Bule 50.

Scaife Co. v. Commissioner

47 B.T.A. 964 · United States Board of Tax Appeals · Oct 30, 1942

A. 1396, and Superheater Co. v. Commissioner, 125 Fed. (2d) 514. We do not find either of these cases exactly in point. … Co. v. Musante-Phillips, Inc., 42 Fed. Supp. 310.

Laflin v. Commissioner

26 B.T.A. 136 · United States Board of Tax Appeals · May 24, 1932

Milner v. Brockhausen, 153 Ia. 560, 565 ; Whitcomb v. Blair, 25 Fed. (2d) 528, 529; Baltzell v. Mitchell, 3 Fed. (2d) 428, 430; certiorari denied, 268 U. S. 390 . In F. C. Hubbell, 14 B. T. … The United States Circuit Court of Appeals for .the Eighth Circuit, in affirming the decision of the Board (Hubbell v. Burnet, 46 Fed. (2d) 446; certiorari denied, 283 U.

Logan v. Commissioner

12 B.T.A. 586 · United States Board of Tax Appeals · Jun 14, 1928

In Platt v. … Likewise, in Lynch v.

Louisville Property Co. v. Commissioner

41 B.T.A. 1249 · United States Board of Tax Appeals · May 24, 1940

Williams, Successor Assignee in Trust for the Benefit of the Creditors and Stockholders of Louisville Property Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. and to file a second amended petition. … The respondent contends that the Board does have jurisdiction and opposes any dismissal on that ground.

Woodley Petroleum Co. v. Commissioner

16 B.T.A. 253 · United States Board of Tax Appeals · Apr 26, 1929

Butler v. Eaton, supra. … Reviewed by the Board.

Childs v. Commissioner

44 B.T.A. 1191 · United States Board of Tax Appeals · Aug 6, 1941

Brown, Trustee under Deeds of Trust of September 11, 1923, and January 2, 1926. … Comissioner v. Branch, 114 Fed. (2d) 985; Helvering v. Achelis, 112 Fed. (2d) 929. Cf. Commissioner v. Buck, 120 Fed. (2d) 775. Reviewed by the Board. Decision will be entered for the fetitioners.

Collin v. Commissioner

1 B.T.A. 305 · United States Board of Tax Appeals · Jan 13, 1925

S. v. Merriam, 263 U. … The first of these propositions was considered by this Board in the Appeal of Luke & Fleming, Inc., 1 B. T.

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.

William Frantze & Co. v. Commissioner

1 B.T.A. 26 · United States Board of Tax Appeals · Oct 24, 1924

William Frantze & Co. v. Commissioner Docket No. 147. … United States Board of Tax Appeals 1 B.T.A. 26 ; 1924 BTA LEXIS 273 ; October 24, 1924 , decided Submitted October 17, 1924 . *273 The Board is without jurisdiction to consider an appeal filed after the lapse of 60 days from

Crews v. Commissioner

37 B.T.A. 387 · United States Board of Tax Appeals · Feb 23, 1938

In Ambassador Petroleum Co. v. Commissioner, supra, it was held that development expenses are not deductible in computing the net income from the property. … Biddle v. Commissioner, 302 U. S, 573; Helvering v. New York Trust Co., 292 U. S. 455 ; Louisville Nashville Railroad Co. v. United States, 282 U. S. 740 ; Iselin v. United States, 270 U. S. 245 .

Zellerbach Paper Co. v. Commissioner

26 B.T.A. 96 · United States Board of Tax Appeals · May 17, 1932

He cites Commissioner v. … Reviewed by the Board. Judgment will he entered v/nder Rule 50.

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.