# Chicago Lumber Co. v. Commissioner > United States Board of Tax Appeals · January 24, 1930 · 18 B.T.A. 916 URL: https://www.frixlaw.com/law-library/cases/4490158 ## Case - **Full name:** CHICAGO LUMBER CO. OF OMAHA, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 24, 1930 - **Citations:** 18 B.T.A. 916; 1930 BTA LEXIS 2572 - **Precedential status:** Published - **Opinion:** Dissent by Steenhagen - **Judges:** Morris, Lansdon, Phillips, Only, Fossak, Marquette, Steenhagen, Agree - **Cited by:** 0 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/4490158 ## Opinion text SteeNhageN, .dissenting: The facts are insufficient, in my opinion, to enable the Board to determine that the forfeiture of the $3,000 is an ordinary and necessary expense of carrying on the petitioner’s business, as claimed. The Commissioner has officially determined that it was not and without knowing more about the deposit, the rules, the “ guarantee,” the violation, and the forfeiture, it seems to me that the Board can not say that the Commissioner was wrong- Morris, Phillips, and McMahoN agree with the above dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490158. Public record. Not legal advice.