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1940

461 United States Board of Tax Appeals opinions from 1940.

  • Maloney Electric Co. v. Commissioner Jun 13, 1940 42 B.T.A. 78; 1940 BTA LEXIS 1058
  • Watson v. Commissioner Jun 13, 1940 42 B.T.A. 52; 1940 BTA LEXIS 1054
  • Watson v. Commissioner Jun 13, 1940 42 B.T.A. 52
  • Zander & Cia, Ltd. v. Commissioner Jun 13, 1940 42 B.T.A. 50; 1940 BTA LEXIS 1053
  • Ingraham v. Commissioner Jun 12, 1940 42 B.T.A. 44; 1940 BTA LEXIS 1059
  • Foster Wheeler Corp. v. Commissioner Jun 11, 1940 42 B.T.A. 36; 1940 BTA LEXIS 1064
  • Loew v. Commissioner Jun 11, 1940 42 B.T.A. 17; 1940 BTA LEXIS 1060
  • O'Bryan Bros. v. Commissioner Jun 11, 1940 42 B.T.A. 18; 1940 BTA LEXIS 1061
  • O'Bryan Bros. v. Commissioner Jun 11, 1940 42 B.T.A. 18
  • Rucker v. Commissioner Jun 11, 1940 42 B.T.A. 32; 1940 BTA LEXIS 1063
  • Thibaut & Walker Co. v. Commissioner Jun 11, 1940 42 B.T.A. 29; 1940 BTA LEXIS 1062
  • Hoagland Corp. v. Commissioner Jun 7, 1940 42 B.T.A. 13; 1940 BTA LEXIS 1066
  • Hoagland Corp. v. Commissioner Jun 7, 1940 42 B.T.A. 13
  • K. Taylor Distilling Co. v. Commissioner Jun 7, 1940 42 B.T.A. 7; 1940 BTA LEXIS 1065
  • K. Taylor Distilling Co. v. Commissioner Jun 7, 1940 42 B.T.A. 7
  • Barry v. Commissioner Jun 4, 1940 42 B.T.A. 1; 1940 BTA LEXIS 1068
  • First Nat'l Bank v. Commissioner May 29, 1940 41 B.T.A. 1299; 1940 BTA LEXIS 1074
  • Hopkins v. Commissioner May 29, 1940 41 B.T.A. 1292; 1940 BTA LEXIS 1073
  • Mason v. Commissioner May 29, 1940 41 B.T.A. 1287; 1940 BTA LEXIS 1072
  • Strong Manufacturing Co. v. Commissioner May 29, 1940 41 B.T.A. 1273
  • Strong Mfg. Co. v. Commissioner May 29, 1940 41 B.T.A. 1273; 1940 BTA LEXIS 1070
  • Union Guardian Trust Co. v. Commissioner May 29, 1940 41 B.T.A. 1306; 1940 BTA LEXIS 1075
  • Union Guardian Trust Co. v. Commissioner May 29, 1940 41 B.T.A. 1306
  • McLean v. Commissioner May 28, 1940 41 B.T.A. 1266; 1940 BTA LEXIS 1078
  • Pierce v. Commissioner May 28, 1940 41 B.T.A. 1261; 1940 BTA LEXIS 1077
  • Trippett v. Commissioner May 28, 1940 41 B.T.A. 1254; 1940 BTA LEXIS 1076
  • Gloss (Glos) v. Commissioner May 24, 1940 41 B.T.A. 1239; 1940 BTA LEXIS 1082
  • Kilby Steel Co. v. Commissioner May 24, 1940 41 B.T.A. 1237; 1940 BTA LEXIS 1081
  • Louisville Property Co. v. Commissioner May 24, 1940 41 B.T.A. 1249; 1940 BTA LEXIS 1084
  • Manhattan Co. v. Commissioner May 24, 1940 41 B.T.A. 1244; 1940 BTA LEXIS 1083
  • Perkins v. Commissioner May 24, 1940 41 B.T.A. 1225; 1940 BTA LEXIS 1079
  • Stanley v. Commissioner May 24, 1940 41 B.T.A. 1233; 1940 BTA LEXIS 1080
  • Stanley v. Commissioner May 24, 1940 41 B.T.A. 1233
  • Cherokee Co. v. Commissioner May 22, 1940 41 B.T.A. 1212; 1940 BTA LEXIS 1085
  • Harrison v. Commissioner May 22, 1940 41 B.T.A. 1217; 1940 BTA LEXIS 1086
  • Harrison v. Commissioner May 22, 1940 41 B.T.A. 1217
  • McGlue v. Commissioner May 21, 1940 41 B.T.A. 1186; 1940 BTA LEXIS 1088
  • McGlue v. Commissioner May 21, 1940 41 B.T.A. 1199; 1940 BTA LEXIS 1089
  • Moock Electric Supply Co. v. Commissioner May 21, 1940 41 B.T.A. 1209; 1940 BTA LEXIS 1091
  • Snyder & Berman, Inc. v. Commissioner May 21, 1940 41 B.T.A. 1180; 1940 BTA LEXIS 1087
  • Spreckels v. Commissioner May 21, 1940 41 B.T.A. 1204; 1940 BTA LEXIS 1090
  • Abendroth v. Commissioner May 17, 1940 41 B.T.A. 1178; 1940 BTA LEXIS 1092
  • Letts v. Commissioner May 16, 1940 41 B.T.A. 1172; 1940 BTA LEXIS 1093
  • Cooperative Ins. v. Commissioner (A) May 15, 1940 41 B.T.A. 1151; 1940 BTA LEXIS 1095
  • Cooperative Insurance v. Commissioner May 15, 1940 41 B.T.A. 1151
  • Cooperative Power Plant v. Commissioner May 15, 1940 41 B.T.A. 1143; 1940 BTA LEXIS 1094
  • Cooperative Power Plant v. Commissioner May 15, 1940 41 B.T.A. 1143
  • Estate of Storer v. Commissioner May 15, 1940 41 B.T.A. 1156; 1940 BTA LEXIS 1096
  • Storer v. Commissioner May 15, 1940 41 B.T.A. 1156; 1940 BTA LEXIS 1096
  • Suffolk Sec. Corp. v. Commissioner May 15, 1940 41 B.T.A. 1161; 1940 BTA LEXIS 1097
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