# Mutual Chem. Co. v. Commissioner

> United States Board of Tax Appeals · June 13, 1928 · 12 B.T.A. 578

URL: https://www.frixlaw.com/law-library/cases/4488384

## Case

- **Full name:** MUTUAL CHEMICAL COMPANY OF AMERICA, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** June 13, 1928
- **Citations:** 12 B.T.A. 578; 1928 BTA LEXIS 3512
- **Precedential status:** Published
- **Opinion:** Dissent by Green
- **Judges:** Morris, Green, Teussell
- **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/4488384

## Opinion text

GReen,
dissenting: I am unable to concur in that portion of the prevailing opinion that approves the Commissioner’s action as to inventories.
Teussell agrees with the dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488384. Public record. Not legal advice.