# Boston Structural Steel Co. v. Commissioner

> United States Board of Tax Appeals · February 17, 1925 · 1 B.T.A. 602

URL: https://www.frixlaw.com/law-library/cases/4487391

## Case

- **Full name:** Appeal of BOSTON STRUCTURAL STEEL CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** February 17, 1925
- **Citations:** 1 B.T.A. 602; 1925 BTA LEXIS 2866
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Graupner
- **Judges:** Littleton, Smith, Graupner, Ghatjpner
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4487391

## Opinion text

*604 OPINION.
Graupner:
Hearing on the merits of this appeal was suspended until the Board acted upon the Commissioner’s plea in bar. The foregoing facts present a condition sufficiently similar to the facts set forth in the Appeal of Ormsby McKnight Mitchel, 1 B. T. A. 143, for us to determiné the question here involved upon the authority and reasoning of the opinion in that appeal. We must therefore hold that this Board has jurisdiction to entertain the appeal.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487391. Public record. Not legal advice.