# Long v. Commissioner

> United States Board of Tax Appeals · March 17, 1925 · 1 B.T.A. 796

URL: https://www.frixlaw.com/law-library/cases/4487465

## Case

- **Full name:** Appeal of ARTHUR LONG.
- **Court:** United States Board of Tax Appeals
- **Decided:** March 17, 1925
- **Citations:** 1 B.T.A. 796; 1925 BTA LEXIS 2796
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Marquette
- **Judges:** Koener, Marquette, Ivins
- **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/4487465

## Opinion text

*797 OPINION.
Marquette :
The facts in this appeal arose out of the same transaction as in the Appeal of Bernard Long, 1 B. T. A. 792, and this appeal was submitted at the same time. For the reasons stated therein the determination of the. Commissioner must be approved.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487465. Public record. Not legal advice.