Opinion

Small v. Commissioner

  • 16 B.T.A. 658
  • 1929 BTA LEXIS 2540
Court
United States Board of Tax Appeals
Filed
May 24, 1929
Status
Published
Author
Milliken
On the bench
Foss, Smith, Agree, Milliken, Siefktn
Cited by
0 cases

The opinion

Milliken,

concurring in the result: The findings of fact to my mind clearly show that this petitioner was not liable as a transferee. I do not find it necessary to indulge in the speculation upon which the opinion is based.

Smith and Van Foss an agree with the above.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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