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

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

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Contents

Burford Ruth May 1396
xlvi
Carhart Daniel
xlvii
Covell Mildred
l
Grey Bull Corporation
li
Bamberger Joan Marie
lii
1379 1402
liii
Crawford R
lvi
First National Bank
lviii
1359 1365
lxiii
1408
lxvii
Fish H H Estate
lxxiv
Burke Stanley W 1409
lxxv
Wyckoff
lxxviii
Columbian Carbon Co 25 B T A 456
lxxxv
Fisher Body Corporation
xci
1924 June 2 43 Stat 253 Revenue ActContinued
c
222
ciii
a
6
Sec
21
462
39
Bon wit_Teller Co v Commissioner 53 Fed 2d 381 762 763 764
64
219
65
394
68
Caldwell Co 26 B T A 790 161 506
70
Regulations
82
a
94
111
109
Pictorial Review Co 26 B T A 472 307 309 969
113
b
129
Art 77
160
1928 May 29 45 Stat 791 Revenue ActContinued Page
161
Campbell Nigel Leslie 1 B T A 441 843
189
Boston Safe Deposit Trust Co 26 B T A 486
197
Godfrey 50 Fed 2d 79
204
Pittsburgh Union Stockyards Co 16 B T A 139 27
225
Aberdeen Rockfish Railroad Co 1422
233
244
244
yers A
264
Jones 62 Fed 2d 496
288
Flambeau Paper Co
302
Commissioner o Liberty Bank Trust Co 59 Fed 2d
320
Botany Worsted Mills v United States 278 U S 282 90
335
United States 16 Wall 147 453
342
PortugueseAmerican Bank v Welles 242 U S 7
355
Rail Joint Co 61 Fed 2d 751
356
200
365
Bowers o KerbaughEmpire Co 271 U S 170 355 657 659
367
Poston Floyd E 17 B T A 921 182
395
Western Union Life Insurance Co 61 Fed 20 207 428
406
Acker Merrall Condit Co 1394
413
Crow 147 Ill 219
447
Cook o Flagg 251 Fed 5
453
Bowers 24 Fed 2d 918 454
454
Regulations
459
Price Joseph M 12B T A 1186
468
Regulations 74Continued Page
473
a
500
Chemical Bank Trust Co 25 B T A 1153 908 909 910 978
502
Regulations
548
City Bank Farmers Trust Co 23 B T A 663
561
City of Altoona v Richardson Gas Oil Co 81 kan 717 888
580
Princess Amusement Co v Wells 271 Fed 226 23
641
Curry David W Estate 1384
651
Radiant Glass Co 16 B T A 610 54 Fed 2d 718_ 307
659
219
660
City of Winona v Botzet 169 Fed 321 257
670
Dalton Victor E 1411
673
Brackett Minnie C 19 B T A 1154 342
745
Cohn Goldwater Co 15 B T A 970
750
Long 282 U S 582
793
Riddle 209 Fed
811
Corona Coal Coke Co 11 B T A 240
951
Day 11 Wall 113 256
984
Cortland Specialty Co v Commissioner 60 Fed 20 937 115 117 118 400
997
Brix Estate In re 186 Pac 135
1007
Burnet 53 Fed 2d 915
1025
Cramer King 13 B T A 399 41 Fed 2d 24
1063
Brooks Ernest 22 B T A 71 326
1068
219
1081
Crawford r Burke 195 U S 176
1098
Decision No Page
1107
Croker Bula E 21 B T A 240 62 Fed 2d 991
1108
County of Sac 94 U S 351
1117
Hughes Co 1421
1123
a
1127
Brown Sons Lumber Co 26 B T A 1192 645
1139
Cooper 19 Wali 167
1140
Smith 61 Fed 20 324 174
1184
a
1188
Cross Ralph H 20 B T A 929
1196
1200
1200
Crystal Ice Co 14 B T A 682
1209
Regulations
1217
Bugher Frederick McLean 9 B T A 1155 38
1233
Burke Thomas Estate 22 B T A 337 62 Fed 2d 7 815
1270
Burnet r Brooks 288 U S 378 1346
1293
Cullinan J 8 5 B T A 996
1317
Regulations
1321
Darby J F
1351
Wylk Rudolph M
1359
Burnham John D 1418
1360
Ackerman Helen B Estate 1381
1361
Egry Register Co 1398
1362
Hulton James Sr 1397
1363
Darby Petroleum Co Transferee 1418
1364
Flat Top Power Co
1366
iiiii
1367
Pardee Works
1368
Whites Inc
1370
de Pichon Xavier 1418
1373
Eisler Bela Darwin
1374
Young Lewis
1376
Humes James L Transferee 1415
1379
E
1382
Walsh Basil S et al Executors 1365
1383
G Wyckoff Inc
1384
Delaware County Philadelphia Electric Railway Co
1387
Ernst Eleanor E
1389
Fisher Body St Louis Co
1390
Adikes John 1360
1392
W Realty Corporation 1413
1395
Fishing Creek Power
1396
Flatbush Gas Co
1404
Canning Cora Lyon
1405
Fishman Joseph
1407
Delmar Capital Corporation Lii
1410
Albemarle Park Co
1411
Ziegler William Estate
1413
Erskine Co 1384
1414
Fligelman Sol 1391
1418
iiis
1420
Willingham Rosa Eleanor et al Executors 1403
1424
Foster Norman
1425
Hutton James M 1363
1426
1
1429
a
1435
Fitch F
1444
173
1450
Capital Traction Co 926
1453
528
1462
1
1467

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Common terms and phrases

Popular passages

Page 389 - 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 364 - 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 75 - 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 70 - 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 809 - 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 19 - 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 315 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Page 222 - ... (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 157 - 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 463 - 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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