Reports of the U.S. Board of Tax Appeals, Volume 13

Front Cover
U.S. Government Printing Office, 1929 - Taxation

From inside the book

What people are saying - Write a review

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

Contents

Randall Republic Co 1419
39
Grant v Rose 24 Fed 2d 115
43
Bittner Walter M 1417
51
Midland Refining Co 2 B T A 292 1053 1153
57
Greenbaum Samuel 8 B T A
75
Mitchell Advertising Agency Inc 10 B T A 1311
84
Greenbaum Brothers Inc 6 B T A
86
Lansing Matter of 182 N Y 238 176
96
United States v Carroll Chain Co 8 Fed 2d 529 1197
97
United States v Flannery 268 U S 98 57 285
104
American Trust Co Administrator
105
Covington National Bank
108
Spencer In re 82 Cal
110
CraddockTerry Co 1410
127
Dodge John F Estate 13 B T A 201 235
130
Beaver 117 N Y 421 656
144
Mallinckrodt Edward Jr 1423
145
Total 88 716 53
146
Toledo Pipe Threading Machine Co 1406
150
Net income 15 162 02
163
United States v Mabel Elevator Co 17 Fed 20 605 689
186
United States v White Dental Mfg Co 274 U S 398 495 1025
193
Greenville Coal Co 3 B T A 1323
195
Standard Oil Co v Anderson 212 U S 215
215
Aiken Friend M 10 B T A 553 530 740
216
Moir J 3 B T A 21 417
219
Isaac Goldmann Co 1394
238
Per cent
244
Winters Barnet E Transferee 1419
246
Union Trust Co 255 Ill 168 338
260
Valentines Estate In re 204 N Y S 284 499
261
1066
266
Durkin P Frank 4 B T A 743 519 1141
270
Brewster 255 U S 536
285
Standifer Construction Corporation 4 B T A 525
287
Greonwood John K 1 B T A
291
EXPENSES
297
State ex rel McClintock v Guinotte 275 Mo
298
Walter Co 10 B T A 620 249
299
Bixler Mort L 5 B T A 1181 524
305
Stephenson E B 13 B T A
311
322
323
WengerArmstrong Lubricating Co
335
Einstein Herman 10 B T A 240 1089
337
Standard Rice Co
338
Plainfield Grain Co 9 B T A 446 743
343
George J Hagan Co 1405
365
Brooks Lumber Co 1412
386
Tooker Storage Forwarding Co 1396
387
Hooper Harry B 8 B T A
397
Cramer King
399
Standard Tire Co 1407
404
Wells Estate In re 79 Minn 53 1074
415
Wilmington Trust Co v United States 28 Fed 20 205
436
Sternberger 10 Fed 2d 764
449
Tract Hollyridge Trust No 5272 1416
471
Farmers Deposit National Bank 5 B T A 520 1026
495
M 1414
500
Guarantee Construction Co 2 B T A 1145
502
Roth 22 Fed 20 932 511 512 979 980 985
511
Reading William H 1411
513
Eastern Trust Banking Co 122 Mc
514
Farmers Traders Bank 4 B T A 753 649
519
Railroad Stevedoring Corporation v Bowers 7 Fed 21 981 1111
531
Pacolet Manufacturing Co 1418
540
Stanley Bell Printing Co 1422
557
Gulf Oil Corporation v Lewellyn 248 U S 71
584
Red Wing Malting Co v Willcuts 15 Fed 20 626 531 1048
585
Hall Co 3 B T A 1172
602
Hoskins Lumber Co 3 B T A 846
620
Huey A L 4 B T A 370
632
Parker J H 115
638
Western Auto Supply Co
647
AllenWest Commission Co v Grumbles 129 Fed 287 655 656 1258
655
Marathon County Bank 1403
657
Dowd 86 Mich 412
664
Fidelity Trust Co v McKeithan Lumber Co 212 Fed 229 1308
668
Curnutt 130 Iowa 423 1308
684
Harris Allen 10 B T 1374
688
Hutchins Lumber Storage Co 4 B T A
705
Whittaker 91 N W
713
Moore Corporation 3 B T A 430
725
J J Ross Mill Furnishing Co 1424
726
Blums Inc 7 B T A 737 585 11161118
738
Sugar Run Coal Mining Co 11 B T A 587
740
1393
743
Western Valve Bag Co
749
Haugh Keenan Storage Co v Heiner 20 Fed 2d 921 955 1307 1310
755
Old Line Insurance
758
Jackson Green S Transferee 1411
764
Lihue Plantation Co Ltd 2 B T A 740 550 638
769
Henderson Iron Works Supply Co 6 B T A 92
781
Knott James E 1399
784
Star Coal Coke Co 1409
796
Individual Towel Cabinet Service Co 5 B T A 158
802
Boggs R H Estate 11 B T A 824
824
Brown Walter F
832
Bogle Co v Commissioner 26 Fed 2d 771 269 1187
837
Lynchburg Colliery Co 7 B T A 282 495
849
Boston Hide Leather Co 5 B T A 617 187
853
Westmoreland Grocery
855
Moores Harry C 3 B T A 301 1256
863
Henry John 6 B T A 131
865
Alsop Edward H Executor 7 B T A 818 436
880
Regal Shoe Co 1 B T A 896
891
White Brown Motor Co
893
Regan James B Sr 1398
905
American Woolen Co of Kentucky 1411
907
Bowman J W 8 B T A 526 696
915
Marcellus Otisco Co 1396
922
First National Bank of St Paul 10 B T A 32 470
924
Trumbull Roscoe H Estate 1408
965
Sunshine Cloak Suit Co 10 B T A
971
Hewitt Rubber Co 1 B T A 424
975
Narshall L
986
American Feature Film Co 11 B T A 1271 571
1023
Illinois Terminal Co 5 B T A 15
1026
Wiedemann Brewing Co 9 B T A 797
1037
Olinda Gasoline
1050
Boyne City Lumber Co 7 B T A 36 130
1053
iiii
1057
Hidalgo Steel Co 8 B T A 76
1061
Marigold Garden Co 6 B T A 371 1270
1064
C 9 B T A 312
1065
Green Green Co
1066
Gage 25 Fed 20 915 1183
1080
Marshall R W 1404
1088
Kohn Benno 1414
1093
Jackson County State Bank 2 B T A
1100
Fleming Arthur H 6 B T A 900 263
1106
Marshall Brothers Lumber Co
1111
Superior Motor Parts Co 8 B T A 407
1113
Commissioner 7 B T A 1327 585
1116
New York Life Ins Co 151 hy 609
1117
New Process Cork Co 3 B T A 1339 495
1127
Foster Alice Fisher 7 B T A 1137 1183
1137
Market Supply Co 3 B T A 841 725
1139
Thomas Coal Co 10 B T A 639
1146
Leeds Abram L 1422
1154
Pacific Railroad 9 Wall 579
1158
New York Life Ins Co v Edwards 271 U S 109 27 470 762 1033
1172
American Powder Mills 12 B T A 305
1180
Matthiessen F W Jr 2 B T A 921 393 1183 1211
1183
HigginbothamBaileyLogan Co 8 B T A 566 287 310 344 863 1066
1191
Weber 145 Cal 596
1198
Marshburn Portia W 1405
1200
American Seating Co 4 B T A 649 725 1307
1210
Rockford Brick Tile Co 4 B T A 313 1307
1218
Popes Estate 77 Neb 338
1220
Bloodgood 7 Johns Ch 90
1221
First National Bank Fresno Calif
1226
TransAtlantic Clock Watch Co 3 B T A 1064
1236
Blockman H 1419
1243
New York Theatre Program Corporation 4 B T A 431 161
1246
Browning Co 6 B T A 914 862
1247
Grissom 299 Fed 641
1248
Tuffli G F
1255
Bullard In re 78 N Y S 491 500
1265
North American Oil Consolidated 12 B T A 68 415
1266
Traylor Engineering Mfg Co v Lederer 271 Fed 399 257 U S 638 374
1275
Hoffman Matter of 161 App Div 836
1276
Armstrong Co v McCaughn 21 Fed 20 636 83
1288
Gutman Benjamin
1296
Karges Hosiery Co 8 B T A 767
1305
Metropolitan Laundry Co 2 B T A 1062 937
1308
ODay Investment Co 13 B T A 1230
1310
United States 60 Ct Cls 474 435 831
1315
Waldron 12 Mich 73
1318
Eaton 24 Fed 2d 436
1319
Caples 257 Ill 528 1308
1330
Fuller Smith v Routzahn 23 Fed 2d 959
1348
Page
1349
Burge Napoleon B 4 B T A 732 506
1359
Union Trust Co of Pittsburgh v Heiner 19 Fed 20 362
1360
Krull Francis 10 B T A 1096
1366
Stark Fanni
1385
Gillet Jules 1392 1414
1388
Edenton Peanut Coc 1391
1391
Martin Mac 1407
1392
Koolish L
1393
Glendale Lumber Co
1394
Excelsior Insurance Co of New York 1420
1395
Crescent Theatres Inc
1396
Brown William E
1397
Anderson Agnes H
1398
Lahey Harold W
1399
Mason Herbert D
1400
Clark Car Co of New Jersey
1402
Willow River Lumber
1404
Lalor John C Estate 1421
1405
Burton Rufus C 386
1406
Goodwin Harry 1393
1408
Freas John H Estate
1409
Edwards J A
1410
Tennessee Fertilizer Co
1411
Anmuth Stores Co 1393
1412
Peoples Trust Co et al Executors 264
1413
Gore Michael
1414
Lang Richard T 1396
1415
Coblens Leon C
1416
Caddo Mercantile Co 1394
1417
Friedman Solomon Estate
1418
Edwards Wildey Co Trust No 815815A
1419
Rialto Theatre Corporation 1398 1399
1421
Coleman Mark H 1394
1422
Oppenheimer J E Estate
1423
FarrellCheek Steel Foundry Co 1409
1424
Baker Marshall Co Trust No 5504 1399
1429
Conroy Piano Co
1431
Thomas W G F A Transferee 1412
1432
Roberts J F 438
1436
Evangeline Gravel Co 101
1438
Johnson Maria F Estate 1405
1446
Robinson Harrison S 1408
1447
Louis Marcus Enterprises 1412
1450
David Edward Emanuel 1393
1454
Fesler Douglas F 1356
1456
Gaylord Mercantile Co 702
1462
Ficklen Contee S 1396
1465
Louisville Henderson St Louis Railway Co 1399
1472
Corn E L 1398
1473
Osterloh A
1475

Other editions - View all

Common terms and phrases

Popular passages

Page 440 - KNOW ALL MEN BY THESE PRESENTS: That of , , as principal, and of , as surety — , are held and firmly bound unto the United States of America in the sum of Dollars, lawful money of the United States, for the payment of which, well and truly to be made, we bind ourselves, and each of us, our heirs, successors, executors, administrators or assigns, jointly and severally, firmly by these presents.
Page 792 - The amount of income taxes imposed by this title shall be assessed within two years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period.
Page 24 - ... taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
Page 469 - All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for...
Page 576 - In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors...
Page 140 - ... 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.
Page 264 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title.
Page 637 - Sec. 234. (a) That in computing the net income of a corporation subject to the tax imposed by section 230 there shall be allowed as deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business...
Page 26 - ... payments, required to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the year and not compensated by insurance or otherwise...
Page 346 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer...

Bibliographic information