Opinion

Sparrow v. Commissioner

18 B.T.A. 1
1929 BTA LEXIS 2116

Court: United States Board of Tax Appeals
Filed: Nov 9, 1929
Status: Published
Author: Murdock
On the bench: Smith, Murdock
Cited by: 16 cases

The opinion

Murdock,

dissenting: I dissent from a part of the prevailing opinion dealing with the last point. The opinion states in regard to this point that it is not apparent that the error complained of was committed by the respondent. I believe we should take no action in any case until it is apparent that the Commissioner has committed some error. See Henry Wilson et al., 16 B. T. A. 1280.

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