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

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

From inside the book

Contents

Mitchell Advertising Agency Inc 10 B T A 1311
84
Lansing Matter of 182 N Y 238 176
96
Hooper Harry B 8 B T A 397 987
97
Miles 268 Fed 692_ 435
103
United States v Flannery 268 U S 98 57 285
104
American Trust Co Administrator
105
Covington National Bank
108
Jones James R 1416
127
Dodge John F Estate 13 B T A 201 235
130
Bischoff F G 6 B T A 570
144
Mallinckrodt Edward Jr 1423
145
Toledo Pipe Threading Machine Co 1406
150
Green Green Co 1392 1411
159
Goldberg Louis M 9 B T A 1355 834
161
Total_ 88 716 53
163
United States v Mabel Elevator Co 17 Fed 2d 605 689
186
Greenville Coal Co 3 B T A 1323
195
Aiken Friend M 10 B T A 553 530 740
216
Moir J 3 B T A 21 417
219
725
240
Per cent
244
Union Trust Co 255 Ill 168 338
260
GriffithConsumers Co 1391
262
United States v White Dental Mfg Co 274 U S 398 495 1025
264
Alexander Garrett v United States 21 Fed 2d 547 1348
270
Stockton Christiansen
274
Hornbrook John R 1417
279
Morris Co 1 B T A 704_ 287 863
287
Kahn Isidor____ 1411
292
Howard Paper Co 1406
299
Bixler Mort L 5 B T A 1181 524
305
WengerArmstrong Lubricating Co 1396
335
Even Realty Co 1 B T A 355_ 219
338
Hutchins Lumber Storage Co 4 B T A 705 69 1264
343
George J Hagan Co 1405
365
Brooks Lumber Co 1412
386
Cramer King
399
United States Fidelity Guaranty Co 5 B T A 23 417 650
417
Kalikow Joseph_ 1415
449
130 489 49
455
McAvoy Company 10 B T A 1017 1271
494
Farmers Deposit National Bank 5 B T A 520 1026
495
Utah Copper Co v Industrial Commission 193 Pac 24 193
499
M 1414
500
Stoepel William C Estate_
503
Morrow J H 1 B T A 1148
506
Roth 22 Fed 2d 932_ 511 512 979 980 985
511
Reading William H 1411
513
Farmers Traders Bank 4 B T A 753 649
519
Standard Marine Insurance Co 4 B T A 853 1057 1064
520
Star Brewing Co 7 B T A 377 530 1049
530
Railroad Stevedoring Corporation v Bowers 7 Fed 2d 981 1111
531
Mossberg Pressed Steel Corporation 9 B T A 1161
537
Fouke P B 2 B T A 219 1099
559
McCreery Henry F 4 B T A 967_ 931
566
Foxs Estate In re 264 Pa 478 246
572
Streit B
575
Strodthoff H A
582
Red Wing Malting Co v Willcuts 15 Fed 2d 626 531 1048
585
Tract Hollyridge Trust No 5272 1416
604
Stewart Co 2 B T A 737
609
Hults Peterson Trust No 5464 1413
620
Illinois Merchants Trust Co 4 B T A 103 686 964 1225
622
Trescott William S 1408
631
Gavit 268 U S 161_ 1026
637
Van Alstyne In re 207 N Y 298 656 1258
638
Lubricating Metal Co 1422
642
Western Auto Supply Co 1418
647
Mulford In re 217 Ill 242 1364
649
Marathon County Bank 1403
657
Karr Adam 1415
686
Franklin Mills 7 B T A 1290
695
GeorgiaCarolina Gravel Co 1392 1410
713
Jack Cecil M 13 B T A 726_ 1225
715
Alland Bro Inc 1 B T A 631
725
Blums Inc 7 B T A 737_ 585 11161118
738
Joseph Joseph 6 B T A 595 506
740
Western Valve Bag Co
749
Guild Eastern Trust Banking Co 122 Mc 514 219
769
Knott James E 1399
784
Kelley Lumber Co 1399
786
Westmoreland Grocery Co 1405
828
Brown Walter F
832
Kehota Mining Co 3 B T A 885 1149
849
Slocum 20 Fed 2ď 350_ 338
853
Wheelright Construction Co 1396
854
Duffie 43 Mich 1 220
880
Regal Shoe Co 1 B T A 896
891
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
Hurff Edgar F 1407
924
Gildersleeve Virginia Estate_ 1411
926
Tribune Co 1409
934
Waller James B Jr 8 B T A 935 263
937
Crann Jane 1416
940
H 1 B T A 41 219
942
IrwinLeatherman Cotton Co 1423
943
National Piano Mfg Co 11 B T A 46 260
1026
Boyne City Lumber Co 7 B T A 36 130
1053
Marigold Garden Co 6 B T A 371 1270
1064
Gus Sun Booking Exchange Co
1066
Marshall R W 1404
1088
Kunkel Co 3 B T A 133
1089
Kohn Benno 1414
1093
La Belle Iron Works v United States 256 U S 377 536 822
1098
Harris E L 5 B T A 1026_ 545
1099
B 6 B T A 1232
1100
Sullivan Frank H 1 B T A 93 524 725
1107
Marshall Brothers Lumber Co
1111
Superior Motor Parts Co 8 B T A 407 130
1113
Reilly Commissioner 7 B T A 1327 585
1116
New Process Cork Co 3 B T A 1339 495
1127
Lain Everett L 3 B T A 1157_ 728
1133
Freedom Oil Works Co 9 B T A 823 402
1139
Weis Lesh Mfg Co 13 B T A 144 555
1144
R 8 B T A 118 512 980
1149
Leeds Abram L 1422
1154
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
Gage 25 Fed 2d 915_
1183
Hutchison Charles
1187
Meyers Administrator 21 Mo 519_ 98
1191
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
Thomas Shoe Co 1 B T A 124_ 130 310
1220
First National Bank Fresno Calif
1226
Todd B B 1 B T A 662 219
1236
Blockman H 1419
1243
New York Theatre Program Corporation 4 B T A 431 161
1246
Armstrong Co v McCaughn 21 Fed 2d 636 83
1247
Tuffli G F
1255
J G Curtis Leather Co
1259
Ayer Charles F 7 B T A 324_ 393
1265
North American Oil Consolidated 12 B T A 68 415
1266
Per cent
1272
Metropolitan Laundry Co 2 B T A 1062__ 937
1308
ODay Investment Co 13 B T A 1230
1310
Eaton 24 Fed 2d 436
1319
Caples 257 Ill 528_ 1308
1330
Fuller Smith v Routzahn 23 Fed 2d 959_
1348
Burley Tobacco Co 13 B T A 892_
1359
Babcock Matter of 147 N Y S 168 499
1385
Ginsburg Louis 417
1388
Edenton Peanut Co__ 1391
1391
Keystone Pottery Co
1392
Koolish L
1393
Glogauer Max
1394
Excavation Co
1395
Crescent Theatres Inc
1396
Brown William E
1397
Anderson Agnes H
1398
KirkDunn Coal Co
1399
Hoegger
1400
Clark Car Co of New Jersey
1402
Ide Patents Corporation
1403
Elliott W H
1405
Angeles Manor Tract Trust No 21485_
1406
Goodwin Harry_ 1393
1408
Commonwealth Manufacturing Co
1410
Folkenflik Max
1411
Anmuth Stores Co 1393
1412
Empire Trust Co et al Executors
1413
Gore Michael
1414
Lang Richard T 1396
1415
McGraw James J Estate 1391 1400
1416
Caddo Mercantile Co 1394
1417
Austin Co 867
1418
Commonwealth Oil Refining Co 1392
1419
Dahlgren Ulric
1420
Pennoyer Frederick W Jr 1395
1421
Emporium Forestry Co 1393
1422
McIlhenny Frances P et al Executors 288
1423
FarrellCheek Steel Foundry Co 1409
1424
Harris Oil Co 937
1425
ONeall E V Transferee 1412
1428
Baker Marshall Co Trust No 5504 1399
1429
Iron City Electric Co 286
1431
Thomas W G F A Transferee 1412
1432
Everett E A et al Trust _ 1399
1436
Oak Hill Coal Co 1410
1438
Gaylord Mercantile Co 702
1439
Danville Traction Power Co 1413
1444
Johnson Maria F Estate 1405
1446
Roberts J F 438
1449
Louis Marcus Enterprises 1412
1450
Harter Otto N Estate 1422
1451
Gazley Mary 1416
1453
David Edward Emanuel 1393
1454
Fesler Douglas F 1356
1456
Maxwell Leasing Co 1397
1462
Ficklen Contee S 1396
1465
Osterloh A F 713
1475
McKinney Rawlins Transferee 1411
1477
Louisville Henderson St Louis Railway Co 1399
1481

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Common terms and phrases

Popular passages

Page 444 - 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 796 - 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 26 - ... taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
Page 473 - 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 580 - 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 144 - ... 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 268 - 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 641 - 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 28 - ... 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 350 - 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...

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