# Sunshine Cloak & Suit Co. v. Commissioner > United States Board of Tax Appeals · February 23, 1928 · 10 B.T.A. 971 URL: https://www.frixlaw.com/law-library/cases/4487900 ## Case - **Full name:** SUNSHINE CLOAK & SUIT CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 23, 1928 - **Citations:** 10 B.T.A. 971; 1928 BTA LEXIS 3997 - **Precedential status:** Published - **Opinion:** Concurrence by Phillips - **Judges:** Gkeen, Steekin, Trammell, Phillips, Marquette, Steknhagen, Murdock, Milliken - **Cited by:** 5 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/4487900 ## Opinion text Phillips: While I concur in the conclusion reached, the prevading opinion raises and purports to decide questions which are not here involved, which are of the utmost importance to many taxpayers, and upon which we are without the benefit of argument or brief. I prefer to withhold any expression of my own opinion thereon until such questions are properly presented. Milliken concurs in the above. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487900. Public record. Not legal advice.