Reports of the U.S. Board of Tax Appeals, Volume 42

Front Cover
U.S. Government Printing Office, 1941
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Contents

iii
lxxiv
Britt Benjamin R 40 B T A 790
lxxvii
Barry Susan Sturgis
1
Ewart Howard 35 B T A 6920 HELL
2
b
4
Reynolds 208 N C 578
8
Bryant Commissioner 111 Fed 2d
9
71777
16
Early
19
Dowling Ida L 13 B T A 787
20
Fairmount Foundry Inc 42 B T A 1087
22
Taylor Co 38 B T A 551
26
Raleigh Manufacturers Inc of New York
30
Foster Wheeler Corporation
36
Boekman 107 Fed 2d 388
51
Burdine Realty Co 20 B T A
54
Commissioner of Corporations and Taxation 255 Mass 546
58
Commissioner 103 Fed 2d
62
1936 June 22 49 Stat 1648 Revenue ActContinued
67
Keystone Custodian Funds Series T
69
Barton Rose P 1449
88
Gordon 30 Pac 2d 617
100
Harmel 287U S
103
Collins 97 Pac 2d 649
112
Thompson Frank B 42 B T A 121
121
Burnet o Houston 283 U S 223
132
Rubay Co 9 B T A 133
133
Farmer William Robert 1 B T A 711
134
Westcott 130 U S 152
152
Logan 283_U S 404
164
United States 8 Fed 2d
175
Mitchell Brothers Co 247 U S
179
Dravo Fanny M 34 B T A
190
a
191
City Bank Farmers Trust Co 296 U S 85
196
Knox 130 S W
203
Rudiger John H 22 B T A
204
National Surety Co 254 N Y 468
214
a
225
Tobacco Products Corporation of New Jersey
231
Silverthau e United States 26 Fed Supp
242
Crawford George W Estate
244
Guggenheim Daniel Estate 39 B T A
251
Taylor 300 Fed
257
Commissioner 76 Fed 2d 497
259
Title Guarantee Trust Co v Nessle 296 N Y S 270
270
Frame Caroline W Estate 18 B T A 300 1820
273
Baxter Maxwell 1475
275
Parker John
277
Burnet e Thompson Oil Gas Co 283 U 8
301
Farmers Ginners Cotton Oil Co 41 B T A 1083 14hd44 776
303
Sulligent Cotton Oil
307
Stover 320 Pa
308
Farr Frances Bartow 33 B T A 557JIRA
309
Francis Francis 15 B T A 1332 751
323
Title Insurance Trust Co v Goodcell 60 Fed 2d 803 288 U S 613 202
339
Fulton Gold Corporation 31 B T A 519 764
341
Fawsett Charles F 31 B T A 139
343
Roches Beach Inc v Commissioner 96 Fed 20 776
349
Driscoll o Washington County Fire Insurance Co 110 Fed 2d 485
359
Rockford Brick Tile Co 31 B T A 537
371
Commissioner 97 Fed 2d 396
378
Sweet Maude Webster
379
Smith Mrs D Sydney 4 B T A
385
Driver Elizabeth W 20 B T A 910
391
United States 16 Fed Supp
393
Burrows Waters F 38 B T A 236
394
Henderson 204 Fed 978
401
Kaboth 43 Or
414
Roebling Robert C 28 B T A 644 78 Fed 2d 444
417
23
419
b 2
430
B 32 B T A 725 84 Fed 2d 124 2 2 183
433
Rogers Peet Co 21 B T A 577
436
Sokolow Alexander T 22 B T A 349
455
Helvering 75 Fed 2d 769
456
Commissioner 70 Fed 2d 828
464
Rogers Recreation Co of Connecticut v Commissioner 103 Fed 20 780
472
Sperry Edward G and Wife
484
Albinson 183 Minn 282
490
Gulf Refining Co of Louisiana v Glassell 186 La 190
493
Clifford 309 U 8 331
509
Spitzner Sons Inc 37 B T A
511
Haag Elnora C 19 B T A 982 59 Fed 2d
514
Gatens Investment Co 36 B T A 309 770 777 778 780
515
Butto Ellett 19 Wall 544
516
Fisher Charles T 28 B T A 1164 34 B T A 1215 108 Fed 2d 707x08328
517
139
525
Dunning Henry A B 36 B T A 1222
539
Parma Co 18 B T A 429_
543
Haddock 201 U S 562
562
Tracy William Lee 39 B T A
578
Helvering 70 Fed 2d
583
36 B T A 803
584
Parrott John Jr 7 B T A 134 30 Fed 20 792 279 U S 870 1161
622
DuPont o Commissioner 98 Fed 20 459 305 U S
631
Wegeforth Lillie
633
Traylor Engineering Manufacturing Co v Lederer 271 Fed 399
638
Commissioner 83 Fed 20 257
644
Haffenreffer Brewing Co 41 B T A 443
649
Gaylord Inc 41 B T A 1119 78 82 83
654
102
664
Commissioner 98 Fed 2d 753
668
Fleischmann Raoul H 40 B T A
672
Hale R W 32 B T A 356
675
Sagrada Orden De Predicadores 263 U S 578
679
ColemanGilbert Associates 296 U S 369
687
Fleitmann William M Jr 22 B T A 1291 Local comizione 186
689
Pederson Marie 14 B T A 1089
698
United States 31 Fed 2d
706
Spreckels Adolph Bernard 37 B T A
709
Turners Falls Power Electric Co 15 B T A 983
723
Saenger Inc v Commissioner 299 U S 577 SLIM
732
748
747
Foley Securities Corporation 38 B T A 1036 1 316 341 348
758
Elbe Oil Land Development Co 303 S 372
763
Sanborn Marie Minor 39 B T A 721 108 Fed 2d 311
765
a
777
Penn Blanche G 39 B T A 787
787
Stacy Wolf Hat Co In re 99 Fed 2d
793
Sands Springs Railway Co 31 B T A 392
794
Chase Frank D Estate 1453
795
General Securities Co 38 B T A 330 1187
805
Sprouse Trust
813
Sanford Cotton Mills Inc 42 B T A 190
894
Pennsylvania Indemnity Co 30 B T A 413 77 Fed 20 92 296 U
899
Fitch 309 U S 149_ 1 47 48 92 101 907 911 914 948
907
Bancroft 78 Mass 365
909
Standifer Construction Corporation v Commissioner 78 Fed 24 285
913
Fuller 105 Fed 20 902
916
Schneider Anthony 3 B T A 920
920
Helvering 85 Fed 2d 819 232 259 593 657 697 924 925
924
Bechtel Co
927
Ross Olive 37 B T A
928
T Investment Co v Commissioner 88 Fed 20 582
930
Twin Ports Bridge Co 27 B T A 346
938
Fuller 310 U S 69 2 47 92 101 899 907 911 937 938
948
Farrar 29 S W 2d
949
u
952
Burch Reginald M 1467
958
Schoenfeld Herbert A Estate 37 B T A 36 103 Fed 20
964
Cadwalader Mary Helen 27 B T A 1078
971
a
975
Gerlach Theodore R 27 B T A 565 644
983
People ex rel Bankers Commercial Security Co v Goldfogle 242 N
995
United States 28 Fed Supp 122
996
Helvering o Gordon 87 Fed 2d 663
999
Eagleton Mark D 35 B T A 551
1005
Illinois Life Insurance Co 299 U S 88
1011
Stearns Robert L 24 B T A
1013
Thompson 168 Mass 531
1019
Credit Alliance Corporation
1020
People ex rel Mason v McClane 90 N Y
1023
Staunton Industrial Loan Corporation
1030
People ex rel Talcott v Goldfogle 242 N Y 544
1038
Haney Edgar P 5 B T A
1039
GibbsPreyer Trust 1 39 B T A 492 1158
1043
Towne George S et al Trustees
1046
Phipps Lawrence C 34B T A 641
1049
Caffisch Lumber Co 20 B T A 1223
1053
Swift 61 Fed 20 307
1061
Campania General v Collector 279 U S 306
1066
Gilmore Helen Estate 40 B T A 945 68
1071
Stone Forbes 189 Mass 163
1079
East Coast Oil Co S A 31 B T A 558 85 Fed 2d 322 299 U S 608 214 645
1085
b
1095
Harter Bank 38 B T A 387
1097
Sunflower Packing Corporation 2 B T A
1104
Leonard 105 Fed 2d 900
1105
Foley Securities Corporation v Commissioner 106 Fed 20 731 316 348 521
1107
GrishamHunter Corporation 128 8 W 2d 149
1111
Scott 117 Minn 136
1113
Farmers Loan Trust Co 157 U S 429
1116
Hartford Hat Cap Co 7 B T A 714_
1125
Rossin Sons Inc v Commissioner 113 Fed 2d 652_
1126
Roth Appel In re 181 Fed 667
1138
Commissioner 90 Fed 2d 14
1141
Winter Harry
1151
Lucas 40 Fed 20 398
1154
Carding Gill Ltd 38 B T A 669
1164
b938
1181
Hazelton Corporation 36 B T A 908
1188
b
1197
Heilbroner Helen W 34 B T A 1200
1200
Uniform Printing Supply Co v Commissioner 88 Fed 2d 75
1201
Carling Holding Co 41 B T A 493
1206
National Grocery Co 304 U S 282 1213 1272 1273 1274 1276
1213
Edwards Drilling Co 35 B T A 341
1223
399
1248
Gladstone Co Ltd 35 B T A 764 + 259
1252
Decision No
1259
Laraia 134 Cal App 545_
1260
Gladstone Corporation 37 B T A 174 595
1264
Porter Maude L 34 B T A 798 92 Fed 2d 426_
1267
Rotorite Corporation 40 B T A 1304
1304
Nee U S Dist Ct W Dist Mo May 28 1937 not reported
1309
Eisner Macomber 252 U S 189__
1322
Portland Oil Co v Commissioner 109 Fed 2d 479
1337
Graves Cox Co 27 B T A 546
1353
NibleyMimnaugh Lumber Co 70 Fed 20 843 1362
1362
Seder Celia 38 B T A 874
1370
Commissioner 75 Fed 2d 326 ALLA TAJI 186
1373
Schweitzer 296 U S 551
1391
SY DO 464 487 489 490 805 939 999 1322 1401
1401
Elliott E M 15 B T A 494
1407
Bowers 81 Fed 2d 13
1415
Stockholms Enskilda Bank 293 U S 84
1420
Stokes 296 U S 551
1438
Union Internationale De Placements v Hoey 96 Fed 2d 591 52 1440
1440
Midland Mortgage Investment Corporation of Delaware Transferee
1443
Beck Alfred E 1477
1444
Burgun A E
1445
Boyd William A Executor
1446
Credito Italiano
1447
Stoddard Mill Grain Co
1450
Parkinson Lucia Depew
1451
Cochran Thomas Estate
1453
Millar Grace E H Donee and Transferee
1454
Belcher Harriet Holbrook 633
1455
Brasco Manufacturing Co
1456
Burleigh Viola M Executrix
1457
Novo Trading Corporation of New York New York
1458
Redwood Theatres Inc of Nevada
1460
Mitchell Harry
1461
Berberich William Transferee
1462
Capell Malcolm S
1463
Wilcox Homer F Sr et al Directors
1464
Gershenson Aaron
1468
OBrien Peter J Estate
1469
Bernstein Theodore
1470
SecurityFirst National Bank of Los Angeles et al Coexecutors
1472
Croft Harry
1473
Mooney James D
1475
Stout Mrs Stella Estate
1476
Carson Furniture Co 1461
1477
Buchanan Co
1478
Betz A B 1447
1480
United States v Field 255 U S 257
1490
Stuart R Douglas
1494
Valley Tractor Equipment
1499
Pennsylvania Co for Insurances on Lives Granting Annuities et al
1501
i
1502
Sharp H Cecil 42 B T A 336
1504
112
1511
Powers Manufacturing Co v Commissioner 34 Fed 20 255
1516
iii
1517
1430
1520
Watson 151 La 893
1525

Other editions - View all

Common terms and phrases

Popular passages

Page 494 - No gain or loss shall be recognized if property held for productive use in trade or business or for investment...
Page 710 - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
Page 321 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
Page 710 - ... any distribution made by a corporation to its shareholders, whether in money or in other property, (1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year...
Page 410 - ... in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor [except policies of insurance irrevocably payable for the purposes and in the manner specified in section 23 (n), relating to the so-called "charitable contribution...
Page 194 - paid or incurred", dependent upon the method of accounting -upon the basis of which the net income is computed, unless in order to clearly reflect the income the deductions or credits should be taken as of a different period.
Page 155 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Page 584 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Page 453 - A head of a family is an individual who actually supports and maintains in one household one or more individuals who are closely connected with him by blood relationship, relationship by marriage, or by adoption, and whose right to exercise family control and provide for these dependent individuals is based upon some moral or legal obligation. In the absence of continuous actual residence together, whether or not a person with dependent relatives is a head of a family within the meaning of the Internal...
Page 489 - A distribution made by a corporation to its shareholders in its stock or in rights to acquire its stock shall not be treated as a dividend to the extent that it does not constitute income to the shareholder within the meaning of the Sixteenth Amendment to the Constitution.

Bibliographic information