# 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/4490159

## Case

- **Full name:** CHICAGO LUMBER CO. OF OMAHA, <emphasis typestyle="it">v.</emphasis> 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 Fossak
- **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/4490159

## Opinion text

VaN Fossak,
dissenting: In my judgment, the item arising from the forfeiture of a guaranty to the trade organization is not a proper expense deduction. It is not shown to be either an “ ordinary ” or a “ necessary ” expense within my understanding of the phrase.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490159. Public record. Not legal advice.