# Burroughs Bldg. Material Co. v. Commissioner > United States Board of Tax Appeals · November 9, 1929 · 18 B.T.A. 101 URL: https://www.frixlaw.com/law-library/cases/4489897 ## Case - **Full name:** BURROUGHS BUILDING MATERIAL CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** November 9, 1929 - **Citations:** 18 B.T.A. 101; 1929 BTA LEXIS 2133 - **Precedential status:** Published - **Opinion:** Concurrence by Murdock - **Judges:** Makquette, Littleton, Sternhageu, Murdock - **Cited by:** 11 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/4489897 ## Opinion text MuRdock, concurring: While, if it were shown that expenses such as these fines were ordinary and necessary in the trade or business, they could be deducted, yet, in this case, it has not been shown that these fines were ordinary and necessary expenses of the petitioner’s business. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489897. Public record. Not legal advice.