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

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

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Contents

Shutter Marion D 2 B T A 23
23
United States v Board 14 Fed 2d 459 845
26
GoodellPratt Co 3 B T A
30
H 1 B T A
41
Grant s Rose 24 Fed 2d 115
43
Doyle 269 Fed 321
44
Bittner Walter M 1417
51
1
62
Greenbaum Samuel 8 B T A 75
75
EXPENSES
80
260
81
Greenbaum Brothers Inc 6 B T A
86
United States v Carroll Chain Co 8 Fed 2d 529 1197
97
Lucky Leaf Oil Gas
100
United States v Isham 17 Wall 496 511
104
Simonds Co 1 B T A
105
Covington National Bank
108
Cramer King
115
Neusteter Suit Co 8 B T A 477
130
MeAdams Edward D Transferee
131
Croft Terrell
133
Green Green
159
Greene Co 5 B T A 442
161
Standard Oil Co v Anderson 212 U S 215 2
165
Crosby Mary E
174
United States v Mabel Elevator Co 17 Fed 2d 605 689
186
Greenville Coal Co 3 B T A 1323
195
Crosby Oliver Esta
209
Lansing Matter of 182 N Y
238
United States 64 Ct Cls
241
1
253
Cruickshank Florence V
260
United States v White Dental Mfg Co 274 U S 398 95 1025
264
Lawrence Edward M 3 B T A 40
286
Standifer Construction Corporation 4 B T A 525
287
Greenwood John K 1 B T A 291
291
Leonard r Read 36 S W 581
298
Steele Cotton Mill Co 1 B T A
299
Leedom Worrall Co 10 B T A 825
310
322
323
Lewellyn Frick 268 U S 238
326
1
327
Standard Rice Co
338
Plainfield Grain Co 9 B T A 446 743
343
1
360
George J Hagan Co
371
F Estate 1 B T A
380
First National Bank Fresno Calif
383
Brooks Lumber Co
386
Simon Sigmund
387
Joseph Hoover Sons
404
Bugher Frederick M 9 B T A 1155
415
United States Fidelity Guaranty Co 5 B T A 23 417 650
417
Daggett Mrs E M
418
Curnutt 130 Iowa
423
Northern Trust Co 9 B T A 96
436
Leonard W M
451
GeorgiaCarolina Gravel
453
Dahlgren John D Estate
458
Chesapeake Ohio Ry Co 276 U
460
Tract Hollyridge Trust No 5272
471
Loek Moore Co Ltd 7 B T A 1008
475
Brown Walter
490
Bump Confectionery Co 4 B T A 50
495
Brown Bros Land Lumber
503
Dallas Peanut Feed Manufactu
507
RandallDodd Automobile Co Ltd
513
Standard Dredging Co 224 U S 362
519
MeCarthy Walter R 9 B T A 525
525
GriffithConsumers
526
Caples 257 Ill
528
Sugar Run Coal Mining Co 11 B T A 587
530
Nolan Raymond J
533
Utah Copper Co v Industrial Commission 193 Pac 24 193
537
ParATex Oil
540
Levy Samuel
553
Parker J H
555
Northwestern Fruit Exchange
557
Regan James B Sr
568
Buck Truman Estate
580
Friederich 164 Ill 245
583
Total expenses
584
Insurance Co of North America 244 U S 585
585
Superior Motor Parts Co 8 B T A 407
599
Livingston H
601
11
602
1401 1417
618
McCreery Henry F 4 B T A 967
620
Galvin Maurice L Administr
635
Valentines Estate In re 204 N Y S 284 499
638
Thomas Coal Co 10 B T A 639
639
Slogo Coal Co
643
Todd B B 1 B T A
662
Burkhart Manufacturing Co 9 B T A 1228
680
Hassall Edwin
683
OBrienHobart Underwriting Agency
685
Karr Adam
686
Gaylord Mercantile
702
Oak Hill Coal Co
713
Kelley Lumber Co
716
Payzant J A Trust No 725
725
McLean Caroline S 4 B T A 487
731
Guarantee Construction Co 2 B T A 1145
732
David Edward Emanuel
733
MeLoeh Co 11 B T A 816
738
Swartz E
748
Western Valve Bag Co
749
Burpo Gin
752
Butler Gilbert 4 B T A 756
756
Railroad Stevedoring Corporation v Bowers 7 Fed 21 981 1111
761
Gulf Oil Corporation v Lewellyn 248 U S 71
769
Caldwell Milling Co 3 B T A 1232
772
Cleveland C C St L Ry Co 99 Fed 322
851
Westmoreland Grocery
854
United States Ct Cls May 2 1927
860
Swoope H
873
T G Northwall
881
McCabe J N
890
Butler Sophia Trust No S3672
905
Traylor Engineering Mfg Co v Lederer 271 Fed 399 257 U S 6380 374
908
Pearce Arthur P et al Trust
912
Hellman 18 Fed 20 239 276 U S 233
915
H Swift Sons
921
Houston James Executor
924
McCarthy John Francis Estate
931
Henderson Iron Works Supply Co 6 B T A 92
932
Tribune Co
934
Routzahn 275 U S 175
937
Talmage John
939
91 1404
943
Matteawan Mfg Co 4 B T A 953
953
Peck A R
954
Hutchins Lumber Storage
956
Henry John 6 B T A 131
962
Trumbull Roscoe H Estat
965
Knickerbocker Chocolate Co
971
187
981
Haas Ed et al Trust No
986
Strode 146 S W 792
992
Chattanooga Savings Bank v Brewer 17 Fed 2d 79
994
1411
1010
1391 1410
1011
HubbardRagsdale Co v Dean 15 Fed 2d
1013
Illinois Terminal Co 5 B T A 15
1026
Old Colony Railroad Co 6 B T A
1027
Merchants Loan Trust Co v Smietanka 255 U
1029
Chicago Alton R R Co v United States 53 Ct Cls 41 1030 1033
1030
Merckens August 7 B T A 32
1038
C 9 B T A 312
1040
Tameling Gerard
1045
Reading Hardware Co 7 B T A 337 270
1048
91 1407
1053
392 1421
1059
Wilcox s
1071
Tyler W S Estate 9 B T A 255
1074
Lakeside Hotel
1079
Union Trust Co of Pittsburgh v Heiner 19 Fed 2d 362
1095
HeraldDespatch Co 4 B T A 1096
1096
Old Colony Trust Co v Malley 19 Fed 20 3
1114
Lain Everett L 3 B T A 1157
1115
391 1409
1116
Peerless Woolen Mills
1119
Omaha Elevator Co 6 B T A 817
1120
Orlando Petroleum Co 11 B T A 101
1129
Metcalf Eddy v Mitchell 269 U S 514
1139
Page Richard M 2 B T A 1316
1140
Weis Lesh Mfg Co 13 B T A 144 555
1144
Hagan
1145
Eisner 247 U S 347
1161
1
1162
Hewinson Albert D 1 B T A 1080
1169
Pennsylvania Co for Insurance on Lives etc 2 B T A 48
1184
100
1188
HigginbothamBaileyLogan Co 8 B T A 566 287 344 863 1066
1191
C
1197
11
1202
Rockford Brick Tile Co 4 B T A 313 1307
1218
Wheeling File Co v Commissioner 25 Fed 20 455 911
1220
Hall Printing
1234
Blockman H 1419
1243
D
1248
Tuffli G
1255
Herrick Frank C
1259
Home Industry Iron Works 8 B T A 1267
1267
Scripps William E 1 B T A 491 1385
1318
2
1328
34
1336
HonigCooper Co 11 B T A 896
1337
1
1381
Stark Fanni
1385
Hamilton Utilities
1391
Elmwood Castings Co
1393
HSS
1394
Hutchison Charles
1395
Landis Cary D
1396
Hess Brothers
1398
Stoepel William C Estate 1417
1399
Evergreen Cemetery Association
1400
Clark Car Co of New Jersey
1402
Ingersoll Alice C
1403
Willow River Lumber Co
1404
Peoples Finance Thrift Co
1405
John A Frye Shoe
1406
Twintex Underwear Corporation
1408
Docket
1410
Wisner Isabel Estate
1411
420
1412
13
1413
Hiteman Leather Co
1414
International Mercantile Marine
1415
Coblens Leon C
1416
415
1418
mont
1420
Coleman Mark H 1394
1422
Woodside Cotton Mills Co
1423
Johnson Harriet L
1424
Conroy Piano Co
1431
Philadelphia Quartz
1438
Johnson Maria F Estate
1446
Corn E L 1398
1448
392 1415
1451
1409
1466
cuta
1468

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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...

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