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

Courtney John
xlv
Burford Ruth May 1396
xlvi
Elliott John D
xlviii
Clapperton George Estate 1398
xlix
Cowles Louis C
lii
Carhart Daniel W 1393
liii
Gugler Eric
liv
Hess Frank Joseph Estate
lv
B F Keith Corporation
lvii
First National Bank
lviii
1359 1365
lxiii
Babbage Richard G et al Executors
lxvii
Freestone Telephone Co 1362
lxix
Fish H H Estate
lxxiv
Burke Stanley W 1409
lxxv
ColmerGreen Lumber Co 12 B T A 256
lxxviii
Babson Fred
lxxxv
Tip Top Canal Co 1414
xc
Fisher Body Corporation
xci
Wyckoff Inc
c
a
6
462
39
Bon wit_Teller Co v Commissioner 53 Fed 2d 381 762 763 764
64
Carrano Antonio R 1426
65
394
68
Regulations
82
a
94
Caldwell Co 26 B T A 790 161 506
103
Pictorial Review Co 26 B T A 472 307 309 969
113
Art 77
160
1928 May 29 45 Stat 791 Revenue ActContinued Page
161
Commissioner 56 Fed 20 1021 70 547
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
Jones 62 Fed 2d 496
288
240
300
Flambeau Paper Co
302
a
316
Commissioner o Liberty Bank Trust Co 59 Fed 2d
320
324
324
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
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
Bacon Ellen
417
Riddle 209 Fed 811
425
Crow 147 Ill 219
447
Chicago R I P Ry Co 123 Fed
452
Bowers 24 Fed 2d 918 454
454
Regulations
459
Price Joseph M 12B T A 1186
468
Corn Products Refining Co 22 B T A 605
473
Baer Harold M
491
Corning Glass Works 9 B T A 711 281 U S 742
497
Chemical Bank Trust Co 25 B T A 1153 908 909 910 978
502
Cortland Specialty Co v Commissioner 60 Fed 20 937 115 117 118 400
507
Friedeman William F 1359 1391
513
Coughlin Charles L 15 B T A
515
Burnet 53 Fed 2d 915
532
Regulations
548
City Bank Farmers Trust Co 23 B T A 663
561
Cramer King 13 B T A 399 41 Fed 2d 24
565
City of Altoona v Richardson Gas Oil Co 81 Kan 717 888
580
g 333
585
Crile Grace McBride 26 B T A 1020
590
n 205 207 208 507 508 1116 1117 1119 1121 1122
591
Crystal Block Coal Coke Co 15 B T A
600
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
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
CohnGoodman Co 7 B T A 475 65
840
a
845
Arizona Building Co 1391
847
Cullinan J 8 5 B T A 996
873
Redington Thomas H 25 B T A 707 400
910
Gage 280 U S 327 449 742 828 919 958
919
Cullinan J S 19 B T A
930
a
936
Day 11 Wall 113 256
984
Ganley 166 N E 712
986
Brix Estate In re 186 Pac 135
1007
Brooks Ernest 22 B T A 71 326
1068
219
1081
b
1119
Hughes Co 1421
1123
Brown Sons Lumber Co 26 B T A 1192 645
1139
Smith 61 Fed 20 324 174
1184
a
1201
Regulations
1217
Bugher Frederick McLean 9 B T A 1155 38
1233
200
1234
Frieder Leonard P
1239
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
Regulations
1321
b 3
1337
Decision No Page
1340
Darby J F
1351
Wynne J C Trustee
1359
Arnstein Emanuel Estate 1399
1360
Ackerman Helen B Estate 1381
1361
Hulton James Sr 1397
1363
Darby Petroleum Co Transferee 1418
1364
Titsworth Charles Potter 1426
1365
Flat Top Power Co
1366
Ashey Delia A 1384
1367
Pardee Works
1368
Clark Huguette M
1369
Whites Inc
1370
Friedlich Margaret B 1402
1371
Toney Mina H Transferee 1422
1372
Atkinson Spring Co 1409
1373
Bancamerica Corporation
1374
Young Lewis
1376
Atlas Savings Loan Co 1401
1379
Bank of Kalamazoo Liquidating Agent
1382
Walsh Basil S et al Esecutors 1365
1383
G Wyckoff Inc
1384
Castleton Investment Co
1385
Delaware County Philadelphia Electric Railway Co
1387
Bardol Edward Adam Estate
1388
Warburg Paul M Estate
1389
Adikes John 1360
1392
Trappe Limerick Electric Street Railway Co
1393
Front Union Street Railway Co
1394
W Realty Corporation 1413
1395
Fishing Creek Power
1396
TriCity Railway Light Co iiiiii 1385
1402
Flatbush Gas Co
1404
Canning Cora Lyon
1405
Fishman Joseph
1407
Delmar Capital Corporation Lii
1410
Albemarle Park Co
1411
Fullerton Reginald H
1413
Caswell George R Transferee
1415
Automatic Shoe Shiner Corporation
1416
Fligelman Sol 1391
1418
Gable Mrs C P
1420
Catawba Valley Light Power Co 1402
1421
Willingham Rosa Eleanor et al Executors 1403
1424
Foster Norman
1425
Hutton James M 1363
1426
a 7 488 500 503 504
1442
Fitch F
1444
Cerlian Helene 1359 1391
1445
Tutwiler Investment Co 1409
1451
Capital Traction Co 926
1453
206
1462

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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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