Case law

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.

Anderson v. Commissioner

12 B.T.A. 1111 · United States Board of Tax Appeals · Jul 3, 1928

Board, and that under the circumstances the jeopardy assessment was within the respondent’s authority. … The petitioner’s contention as to the dividend received in 1919 as a result of the decree of the court in Dodge v. Ford Motor Co. was ruled on adversely in Rosetta V. Hauss, 12 B. T.

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.

Blair v. Commissioner

18 B.T.A. 69 · United States Board of Tax Appeals · Nov 9, 1929

In Merchants Loan & Trust Co. v. Patterson, 308 Ill. 519 ; 139 N. E. 912 , the court said: In equity * * * the cestui que trust may deal with his equitable estate as property. … A. 1315; Young v. Gnichtel, 28 Fed. (2d) 789; O'Malley-Keyes v. Eaton, 24 Fed. (2d) 436.

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.

Schoenhut v. Commissioner

45 B.T.A. 812 · United States Board of Tax Appeals · Nov 25, 1941

De Loss v. Commissioner, supra, at 803. Cf. Squier v. Commissioner, supra; Monmouth Plumbing Supply Co. v. United States, 4 Fed. Supp. 349. … In Helvering v. Janney, 311 U.

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.

Raskob v. Commissioner

37 B.T.A. 1283 · United States Board of Tax Appeals · Jun 30, 1938

RASKOB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Raskob v. Commissioner Docket No. 69673. United States Board of Tax Appeals 37 B.T.A. 1283 ; 1938 BTA LEXIS 935 ; June 30, 1938 , Promulgated *935 1. … Brown, Esq., and Hugh R. Dowling, Esq., for the respondent.

Wurts-Dundas v. Commissioner

17 B.T.A. 881 · United States Board of Tax Appeals · Oct 11, 1929

In Kornhauser v. United States, 276 U. … Reviewed by the Board. Judgment will be entered under Bule 50.

Boston Elevated Ry. v. Commissioner

37 B.T.A. 494 · United States Board of Tax Appeals · Mar 22, 1938

Helvering v. Powers, supra. … Reviewed by the Board. Decision will be entered v/nder Rule SO. Leech, Arnold, and Disnet concur only in the result. Art. 70.

Jones v. Commissioner

43 B.T.A. 691 · United States Board of Tax Appeals · Feb 19, 1941

If the case of Bliss v. … Reviewed by the Board. Decision will he entered for respondent. Akt. 24r-2. [Regulations 94.]

Metairie Cemetery Ass'n v. Commissioner

4 B.T.A. 903 · United States Board of Tax Appeals · Sep 22, 1926

taxpayer but that the case would then be controlled by the decision of the Board in the Appeal of Los Angeles Cemetery Association, 2 B. … Chew v. Brumagen, 13 Wall. 497 ; Allen v. Withrow, 110 U. S. 119 ; Trubey v. Pease, 240 Ill. 513 ; 88 N. E. 1005 ; Coyne v. Supreme Conclave, 106 Md. 54 ; 66 Atl. 704 ; Bork v. Martin, 132 N. Y. 280 ; 30 N.

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.

Dohrmann v. Commissioner

18 B.T.A. 66 · United States Board of Tax Appeals · Nov 9, 1929

The Board there said: - *69 The essential requirements in both sections are the same. The purpose must be one of those named, viz., religious, charitable, scientific, literary, or educational. … See also the case of Bok v.

Parkey v. Commissioner

16 B.T.A. 441 · United States Board of Tax Appeals · May 9, 1929

The Board’s decision in this case was affirmed on March 20, 1929, by the Circuit Court of Appeals for the Eighth Circuit sub nom. John T. Burkett v. Commissioner of Internal Revenue, 31 Fed. (2d) 667. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

Grote v. Commissioner

41 B.T.A. 247 · United States Board of Tax Appeals · Feb 1, 1940

They were not speculators in the grain market as was the taxpayer in Staerker v. United States (U. S. Dist. Ct., N. Dist. of Texas, Sept. 23, 1938), or on the stock exchange as in O. L. Burnett, 40 B. T. A. 605. … Reviewed by the Board. Decision will ~be entered under Rule 50. Him dissents. DisNey concurs only in the result.

Tampa Shipbuilding & Engineering Co. v. Commissioner

1 B.T.A. 485 · United States Board of Tax Appeals · Jan 31, 1925

Graupner: The taxpayer brings its appeal to this Board on the following allegations of error by the Commissioner: 1. … The case of Brooks-Scanlon Corporation v. United States, 265 U. S. 106 , while presenting a different question, involved similar facts.

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.

Langston v. Commissioner

23 B.T.A. 991 · United States Board of Tax Appeals · Jun 30, 1931

United States v. Phellis, 257 U. S. 152 ; R. V. Board, 14 B. T. A. 374. It is clear that on May 7 Langston had no land to donate. … Lucas v. Earl, 281 U. S. 111 ; Parker v. Routzahn, supra; Alexander S. Browne, 3 B. T. A. 826; Arthur F. Hall, 17 B. T. A. 752; L. Brackett Bishop, 19 B. T. A. 1108; Marion Stone Burt Lansill, 17 B. T.