# Washington Post Co. v. Commissioner > United States Board of Tax Appeals · February 29, 1928 · 10 B.T.A. 1077 URL: https://www.frixlaw.com/law-library/cases/4487571 ## Case - **Full name:** WASHINGTON POST CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 29, 1928 - **Citations:** 10 B.T.A. 1077; 1928 BTA LEXIS 3964 - **Precedential status:** Published - **Opinion:** Dissent by Teammell - **Judges:** Sternhagen, Love, Teammell, Phillips - **Cited by:** 6 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/4487571 ## Opinion text Teammell, dissenting: I dissent upon the ground that there is no evidence to overcome the presumption of the correctness of the action of the respondent. *1081 The presumption that the corporate officers followed the law is entitled to no greater weight or consideration than the equally well recognized presumption that a public officer in the performance of his duties acted legally, that is, that the Commissioner correctly determined the deficiency. The burden of proof is on the petitioner— which, in my opinion, has not been met. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487571. Public record. Not legal advice.