Reports of the U.S. Board of Tax Appeals, Volume 27

Front Cover
U.S. Government Printing Office, 1933 - Taxation

From inside the book

Contents

Clapp Frances H Estate 1373 1407
xlix
Carhart Daniel W 1393
liii
Bailie Earle 1384
liv
Hillas James
lv
Braunstein Co 1409
lvi
H Transferee
lx
Baker Co 1409
lxi
Hoffer T B Trustee
lxvii
Frederick William__ 1392
lxix
Burke Stanley W 1409
lxxv
Gregory Evelyn F 223
lxxx
Torrio John 1403
lxxxiv
Hoffman Meyer
c
759
ci
1926 Feb 26 44 Stat 9 Revenue ActContinued Page
1
b
2
65309
3
a
8
Field John
39
Regulations
41
Bonwit Teller Co v Commissioner 53 Fed 2d 381 762 763 764
64
Carrano Antonio R 1426
65
Fields R B 1379
77
Caldwell Co 26 B T A 790 161 506
103
1928 May 29 45 Stat 791 Revenue ActContinued Page
161
Phelps Martha Briggs 20 B T A 866 54 Fed 2d 289
167
382
169
Callanan Road Improvement Co 12 B T A 1109 356
189
Boston Safe Deposit Trust Co 26 B T A 486
197
Godfrey 50 Fed 2d 79
204
210
210
Regulations
224
Aberdeen Rockfish Railroad Co 1422
233
Acker Merrall Condit Co 1394
248
503
259
a
264
Phillips Commissioner 283 U S 589
271
a
284
Flambeau Paper Co
302
Pilsbury Alfred F 19 B T A 1229
309
a
315
Liberty Bank Trust Co 59 Fed 2d 320
320
Pittsburgh Union Stockyards Co 16 B T A 139
332
Botany Worsted Mills v United States 278 U S 282 90
335
United States 16 Wall 147 453
342
KerbaughEmpire Co 271 U S 170 355 657 659
355
Trahern Pump Co
363
New York Albany Lighterage Co 273 U S 346 993
367
Costello Charles M A 1376
377
Ball Philip D C
388
a
397
Pinellas Ice Cold Storage Co v Commissioner 57 Fed 2d 188
400
a
421
Crow 147 Ill 219
447
Bowers 24 Fed 2d 918 454
454
Pizarro The 2 Wheat 227
459
Poe r Seaborn 282 U S 101
473
201
483
Chemical Bank Trust Co 25 B T A 1153 908 909 910 978
502
Friedeman William F 1359 1391
513
Depew Ganson__
515
Morsman 44 Fed 2d 902 283 U S 784
520
Hart John H
528
Popular Dry Goods Co 6 B T A 78
543
Regulations
548
City Bank Farmers Trust Co 23 B T A 663_
561
Rail Joint Co 61 Fed 2d 751
571
City of Altoona v Richardson Gas Oil Co 81 Kan 717 888
580
Southeastern Express Co 56 Fed 2d
600
Poston Floyd E 17 B T A 921
609
217
626
846
630
Pratt Oshkosh Match Co 89 Wis 406
637
Curry David W Estate 1384
651
City of Winona v Botzet 169 Fed 321 257
670
Dalton Victor E 1411
673
Regulations
677
635
678
a
681
a
695
169
696
Page
697
459462
706
449 818
708
Radiant Glass Co 16 B T A 610 54 Fed 2d
718
Brackett Minnie Ć 19 B T A 1154 342
745
Cohn Goldwater Co 15 B T A 970
750
General Mason Contractors Inc 1423
765
a 1 613
775
Ballard Rollin B Estate 1362
785
777 778
828
Walker Mrs A E 1418
829
1126
830
614
831
Rail Joint Co 22 B T A 1277
834
Archbald Edward B
837
CohnGoodman Co 7 B T A 475 65
840
Corn Products Refining Co 22 B T A 605
845
Arizona Building Co 1391
847
Grey Bull Corporation
853
749
869
George Banta Publishing Co 1388
941
Day 11 Wall 113 256
984
Financial Industrial Securities Corporation
987
a
1000
219
1001
Brix Estate In re 186 Pac 135
1007
Brooks Ernest 22 B T A 71 326
1068
286 869
1074
9
1103
Brecher Pincus__
1108
Hulburd Charles H Estate__
1123
Brown Sons Lumber Co 26 B T A 1192 645
1139
Cross Ralph H 20 B T A 929
1140
219
1197
1060
1208
b
1225
b 597 1071 1227
1227
Bugher Frederick McLean 9 B T A 1155 38
1233
Deposit Investment Co 1400
1238
Frieder Leonard P
1239
400
1240
b
1264
Regulations
1267
Burke Thomas Estate 22 B T A 337 62 Fed 2d 7 815
1270
Burnet r Brooks 288 U S 378 1346
1284
Commonwealth Improvement Co 287 U S 415 734
1293
Cullinan J S 19 B T A 930
1317
Regulations
1321
Decision No Page
1340
Darby J F
1351
Arnstein Emanuel Estate 1399
1360
Acme Coal Land Co 1361
1361
Despard Victor R 1403
1362
Blythewood Inc
1363
Breck Daniel_
1364
Flat Top Power Co
1366
Ashey Delia A 1384
1367
Q 1396
1368
Clark Donaldson_ 1393
1369
Board of Trade Building Inc
1370
Friedlich Margaret B 1402
1371
Train Mrs L C 1396
1372
Cary Mary Flagler
1373
Bancamerica Corporation
1374
Bridgman Alice B Transferee_ 1400
1375
Detroit Security Trust Co Trustee
1376
Clark Development Co
1377
Covell Otis D
1379
130
1380
Atkinson Spring Co 1409
1381
Friedrich John Sr
1382
Bodine Charles A 1360
1383
G Wyckoff Inc
1384
Castleton Investment Co
1385
Delaware County Philadelphia Electric Railway Co
1387
Brooks Trust
1388
Atlantic Coast Line Railroad Co
1389
Clark Sons Inc 1362
1390
Adikes John 1360
1392
Trappe Limerick Electric Street Railway Co
1393
Russell
1394
W Realty Corporation 1413
1395
Fisher Body St Louis Co
1396
Ziegler William Estate 1373
1397
Hendricks Harmon W Estate
1400
Craycroft Oil Co 1377
1401
Hoffman Lumber
1402
Flatbush Gas Co
1404
Canning Cora Lyon
1405
Fishman Joseph
1407
Creech J W Estate Transferee_
1408
Atlantic Refining Co
1409
Delmar Capital Corporation
1410
Albemarle Park Co
1411
Holland Joseph Trustee
1412
Fullerton Reginald H
1413
Cleveland Land Securities Co
1414
Caswell George R Transferee
1415
Atterberg F 1379 1384
1416
Downing Mary R Estate___ 1401
1417
Banker Vincent L et al Executors
1418
Hughes Edmond
1419
Albert Jacob A
1420
Browne Agnes Prime
1421
Avery Sewell
1423
Banta Publishing Co 1388
1424
Eckert J Presper
1425
Cogswell Ledyard Estate 1394
1426
H H Miller Industries Co
1428
Bullock George Estate 1371
1435
Harmel 56 Fed 2d 153 943 944
1436
Fitch F W 615
1444
Cerlian Helene 1359 1391
1445
a 3 550 552
1448
Goetz Otto Estate 1406
1450
Capital Traction Co 926
1453
Hollingsworth A
1456
201
1459
528
1462
201
1476

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Common terms and phrases

Popular passages

Page 399 - reorganization' means (A) a merger or consolidation (including the acquisition by one- corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or substantially all the properties of another corporation...
Page 374 - President of , the corporation described in and which executed the foregoing instrument; that he knows the seal of said corporation; that the seal affixed to said instrument is such corporate seal; that it was so affixed by order of the Board of Directors of said Corporation and that he signed his name thereto by like order.
Page 73 - 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 68 - 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 819 - Future estates are either vested or contingent. They are vested, when there is a person in being, who would have an immediate right to the possession of the lands, upon the ceasing of the intermediate or precedent estate.
Page 17 - Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses...
Page 325 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Page 230 - ... (b) Nonresident aliens. — All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody, disposal, or payment...
Page 165 - As used In this section the term " amounts distributed In partial liquidation " means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock.
Page 473 - If an exchange is described in paragraph (1) but has the effect of the distribution of a dividend, then there shall be treated as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as Is not In excess of his ratable share of the undistributed earnings and profits of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph (1) shall be treated as gain from the exchange of property.

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