# Thomas Coal Co. v. Commissioner

> United States Board of Tax Appeals · February 10, 1928 · 10 B.T.A. 639

URL: https://www.frixlaw.com/law-library/cases/4487813

## Case

- **Full name:** THOMAS COAL CO., <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** February 10, 1928
- **Citations:** 10 B.T.A. 639; 1928 BTA LEXIS 4059
- **Precedential status:** Published
- **Opinion:** Dissent by Trammell
- **Judges:** Gkeen, Trammell
- **Cited by:** 2 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/4487813

## Opinion text

Trammell,
dissenting: I dissent upon the authority of the case of Stouts Mountain Coal Co. v. Commissioner, 4 B. T. A. 1292, and Sterling Coal Co. v. Commissioner, 8 B. T. A. 549, which, in my opinion, set out principles which can not be reconciled with the present case.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487813. Public record. Not legal advice.