Case law

West Virginia-Pittsburgh Coal Co. v. Commissioner

24 B.T.A. 234 · United States Board of Tax Appeals · Sep 30, 1931

This issue is decided in favor of the petitioner, upon the authority of United States v. Roden Coal Co., 39 Fed. (2d) 425; Marsh Fork Coal Co. v. Lucas, 42 Fed. (2d) 83; Commissioner of Internal Revenue v. … A. 442; Arizona Commercial Mining Co. v. Casey, 32 Fed. (2d) 388.

Ford v. Commissioner

33 B.T.A. 1229 · United States Board of Tax Appeals · Feb 28, 1936

Skinner v. Eaton, supra. Otherwise the determination of the Commissioner in which he applied his first in, first out rule can not be disturbed. Towne v. McElligott, 274 Fed. 960 ; Helvering v. Rankin, 295 U. S. 123 . … Reviewed by the Board. Decision will he entered under Bule 50.

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.

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.

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.

Hoffman-La Roche, Inc. v. Porterfield

18 Ohio Misc. 133 · United States Board of Tax Appeals · Mar 27, 1968

The Miller Brewing Co. v. (sic) Schneider, Board of Tax Appeals, Case No. 52020, cited by assessee is not dispositive of the case at hand. … In determining that the rule of law set forth in Miller Brewing Co. v. Schneider, Board of Tax Appeals, Case No. 52020 is not dispositive of the case at hand. “3.

Appeal of United States Fidelity & Guaranty Co.

5 B.T.A. 23 · United States Board of Tax Appeals · Oct 4, 1926

United States v. Boston Insurance Co., 269 U. S. 197 . … We are of the opinion that in any case a taxpayer appealing to this Board from a deficiency found by the Commissioner is not too late in submitting evidence to the Board.

Logan v. Commissioner

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

In Platt v. … Likewise, in Lynch v.

North American Reassurance Co. v. Commissioner

31 B.T.A. 92 · United States Board of Tax Appeals · Aug 14, 1934

Co. v. Commissioner, 292 U.S. 382 . … Respondent now also moves that the Board grant that prayer. Such motion is well founded and, therefore, is hereby granted. Under the cited decision of the Supreme Court in Rockford Life Ins. Co. v.

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.

Lamborn v. Commissioner

13 B.T.A. 177 · United States Board of Tax Appeals · Aug 2, 1928

In his brief subsequently filed the respondent did not raise the question of the jurisdiction of the Board. Section 283 (f) of the Bevenue Act of 1926 clearly gives the Board jurisdiction. 2. … United States v. John Barth Co., 27 Fed. (2d) 782; C. B. Shaffer, 12 B. T. A. 298.

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.

Ohio Match Co. v. Evatt

36 Ohio Law. Abs. 414 · United States Board of Tax Appeals · Jun 24, 1942

ENTRY This cause and matter came on to be heard before the Board of Tax Appeals on the appeal of The Ohio Match Company, the appellant above-named, from a corrected corporation franchise tax assessment for the year 1941 made … As to the contentions made by the appellant as aforesaid, the Board of Tax Appeals is bound by the decision of the Supreme Court of Ohio in the case of North v The Higbee Company, 131 Oh St 507, to the effect that in the

McLean v. Commissioner

41 B.T.A. 1266 · United States Board of Tax Appeals · May 28, 1940

The Board recently said in the case of Emily Trevor, 40 B. T. … Helvering v. Taylor, 293 U. S. 507 . Consequently, the Board expresses no opinion on that possibility. Cf. Hughes v. Commis sioner, 104 Fed. (2d) 144, decided prior to the Hallock case. • Reviewed by the Board.

Oregon Casualty Ass'n v. Commissioner

37 B.T.A. 340 · United States Board of Tax Appeals · Feb 17, 1938

He argues further that the type of service rendered by the petitioner is usually rendered in consideration for fees by corporations operated for profit, citing Retailers Credit Association of Alameda County v. … It is an organization of the same general class as a chamber of commerce or board of trade.

Hunt v. Commissioner

5 B.T.A. 356 · United States Board of Tax Appeals · Oct 30, 1926

A. 777, the Board used the following language: In United States v. Phellis, 257 U. S. 156 and Rockefeller v. United States, 257 U. … Kansas City Hay-Press Co. v. Devol, 72 Fed. 717 ; Ames v. Goldfield Merger Mines Co., 227 Fed. 292 . The members of the governing body of a corporation are agents of the corporation only as a board and not individually.

Cappellini v. Commissioner

16 B.T.A. 802 · United States Board of Tax Appeals · May 29, 1929

McWilliams v. Excelsior Coal Co., 298 Fed. 844 . … Reviewed by the Board.

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.

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.

Kaspare Cohn Co. v. Commissioner

35 B.T.A. 646 · United States Board of Tax Appeals · Mar 11, 1937

Board of Supervisors, 282 U. S. 19 . … On November 16, the day preceding the delivery of the stock to the purchaser, the board of directors of Rayben Limited held a meeting, the only directors present being Meyer, Rollin Browne, a member of the firm of New York