# Levy v. Commissioner

> United States Board of Tax Appeals · November 25, 1929 · 18 B.T.A. 337

URL: https://www.frixlaw.com/law-library/cases/4490019

## Case

- **Full name:** JOSEPH P. LEVY, EXECUTORS, ESTATE OF ACHILLE LEVY, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** November 25, 1929
- **Citations:** 18 B.T.A. 337; 1929 BTA LEXIS 2073
- **Precedential status:** Published
- **Opinion:** Dissent by Geeen
- **Judges:** Love, Geeen, Phillips, Teammell, Only, Fossan
- **Cited by:** 6 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/4490019

## Opinion text

Geeen: I
dissent as to the rejection of respondent’s request to increase the deficiency by interest erroneously paid petitioner.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490019. Public record. Not legal advice.