Case law

Greve v. Commissioner

37 B.T.A. 450 · United States Board of Tax Appeals · Mar 9, 1938

In Commissioner v. … The case of Olsen v. Commissioner , 88 Fed. (2d) 650, is likewise distinguishable.

Mathews v. Commissioner

33 B.T.A. 682 · United States Board of Tax Appeals · Dec 11, 1935

Vilas v. Manila, 220 U. S. 345 ; Russell v. Sebastian, 233 U. S. 195 ; South Carolina v. United States, 199 U. S. 437 ; New Orleans Gas Co. v. Drainage Commission, 197 U. S. 453 ; Vicksburg v. … In Helvering v.

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.

Burchell v. Commissioner

41 B.T.A. 55 · United States Board of Tax Appeals · Jan 10, 1940

Section 1 of chapter 311 relates to the preparation of assessment rolls by the boards of assessors of the towns of Suffolk County, under the direction of the board of supervisors. … The Supreme Court, in United States v. Anderson, 269 U.

James v. Commissioner

31 B.T.A. 712 · United States Board of Tax Appeals · Nov 23, 1934

Cromwell v. County of Sac, 94 U. S. 351 ; Southern Pacific Railroad Co. v. United States, 168 U. S. 1, 48 ; Tait v. Western Maryland Railway Co., supra; Donald v. J. J. White Lumber Co., 68 Fed. (2d) 441. … Beviewed by the Board. Decision will he entered under Rule 50.

Pittsburgh Athletic Co. v. Commissioner

27 B.T.A. 1074 · United States Board of Tax Appeals · Apr 6, 1933

A. 762, we said with reference to the Bonwit Teller case: Petitioner’s principal reliance is on the case of Bonwit Teller & Co. v. … Reviewed by the Board. Judgment will he entered under Rule 50.

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.

Wuliger v. Commissioner

19 B.T.A. 462 · United States Board of Tax Appeals · Mar 31, 1930

On September 5, 1929, the petitioner filed a motion for rehearing, reargument, and reconsideration by the entire Board on the record, on the grounds, among others, that (a) the findings and opinion of the Board were not in … Reviewed by the Board. Decision will be entered v/nder Bule 50.

American Express Co. v. Commissioner

2 B.T.A. 498 · United States Board of Tax Appeals · Sep 8, 1925

The record of this appeal shows that the members of the Chicago Real Estate Board valuation committee who made the appraisal in the instant case were selected by the board as its standing committee for the valuation of property … Wyatt v. Seaboard Air Line Railway, 156 N. C. 307 , 72 S. E. 383 . “Anyone having knowledge of the fact is competent to testify to the value of the property.” City of Chicago v. Lehmann, 262 Ill. 468 , 104 N. E. 829 .

Mason v. Commissioner

41 B.T.A. 1287 · United States Board of Tax Appeals · May 29, 1940

Petitioner relies on Omaha National Bank v. Commissioner, 75 Fed. (2d) 434, and Gordon M. Evans, 38 B. T. A. 1406. See also Hawke v. Commissioner, 109 Fed. (2d) 946. … See Hazeltine Corporation v. Commissioner, 89 Fed. (2d) 513; West Texas Refining & Development Co. v. Commissioner, 68 Fed. (2d) 77; Edwin L. Dana, 36 B. T. A. 231.

Strickland v. Commissioner

32 B.T.A. 804 · United States Board of Tax Appeals · Jun 21, 1935

See also Buckner v. Commissioner, 77 Fed. (2d) 297, affirming 31 B. T. A. 84. … Reviewed by the Board. Judgment will be entered for the respondent.

Washington State Apples, Inc. v. Commissioner

46 B.T.A. 64 · United States Board of Tax Appeals · Jan 8, 1942

Retailer's Credit Association of Alameda County v. Commissioner, 90 Fed. (2d) 47; Northwestern Municipal Association, Inc. v. United States, 99 Fed. (2d) 460. … Retail Credit Association of Minneapolis v. United States, 30 Fed. Supp. 855.

Gerlach-Barklow Co. v. Commissioner

16 B.T.A. 201 · United States Board of Tax Appeals · Apr 25, 1929

This decision of the Board was affirmed by the Court of Appeals of the District of Columbia in News Publishing Co. v. Blair, 29 Fed. (2d) 955. See, also, La Belle Iron Works v. United States, 256 U. … S. 377 , and Willcuts v. Milton Dairy Co., 275 U. S. 215 .

Jacks v. Commissioner

19 B.T.A. 559 · United States Board of Tax Appeals · Apr 11, 1930

Erving v. Dwyer, 18 B. T. A. 349. The Board will look through the corporate entity in an appropriate case, Rubay Co., *566 9 B. T. A. 133. … Houston Belt & Terminal Railway Co. v. United States, 250 Fed. 1 ; Eisner v. Macomber, 252 U. S. 189 . And in John K. Greenwood, 1 B. T.

Coastwise Transp. Corp. v. Commissioner

28 B.T.A. 725 · United States Board of Tax Appeals · Jul 21, 1933

Matthews : The Circuit Court, in reversing the former decision of this Board, stated: * * * * * * From the record in this case and the findings of fact by the Board, and in accordance with its recent practice since the decision … Upon the record before this court and the facts agreed upon, we think the case is controlled by the Kirby Lumber Co. case, and the decision of the Board of Tax Appeals must be reversed and the case remanded to the Board for

Harlan v. Commissioner

30 B.T.A. 804 · United States Board of Tax Appeals · May 25, 1934

Powers v. Commissioner, 68 Fed. (2d) 634. … Ogden, 24 B.T.A. 1239 ; aff'd., 62 Fed. (2d) 334; Bettman v.

Canal-Commercial National 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.

Hellebush v. Commissioner

24 B.T.A. 660 · United States Board of Tax Appeals · Nov 5, 1931

S. 862 ; affirming the Board’s decision in Taylor Oil & Gas Co., 15 B. T. A. 609. … On the authority of Taylor Oil & Gas Co. v. Commissioner, supra, we affirm the action of the Commissioner on this issue. Cf. Southern Ice & Fuel Co., 10 B. T. A. 1213; James Duggan, 18 B. T. A. 608; George M.

Weiss v. Commissioner

3 B.T.A. 228 · United States Board of Tax Appeals · Dec 23, 1925

Board is prone to give considerable latitude in the matter of evidence tending to prove such accounts. … V ⅝ ⅜ ⅜ ⅝ ⅝ ⅝ Q. If this was a loan to this corporation, the metals company, you didn’t file a claim for the amount they owed you in the bankruptcy proceedings?— A.

Hoover v. Evatt

37 Ohio Law. Abs. 449 · United States Board of Tax Appeals · Sep 30, 1942

Sec. 5389 GC; Watson v Tax Commission, 135 Ob St 377. … BOARD OF TAX APPEALS