# Sanitary Earthenware Specialty Co. v. Commissioner > United States Board of Tax Appeals · April 22, 1930 · 19 B.T.A. 641 URL: https://www.frixlaw.com/law-library/cases/4490364 ## Case - **Full name:** SANITARY EARTHENWARE SPECIALTY CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 22, 1930 - **Citations:** 19 B.T.A. 641; 1930 BTA LEXIS 2351 - **Precedential status:** Published - **Opinion:** Opinion of the court by Lansdon - **Judges:** Lansdon - **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/4490364 ## Opinion text *642 OPINION. Lansdon: The evidence is conclusive that some part, if not all, of the amounts disallowed by the respondent as ordinary and necessary expenses were incurred in defending the petitioner for violating a Federal law. This Board has heretofore decided the question here involved adversely to the contention of the petitioner. On the record here and upon the authority of many prior decisions, the determination of the respondent must be affirmed. Sarah Backer et al., Executors, 1 B. T. A. 214; John Stephens, 2 B. T. A. 724; Columbus Bread Co., 4 B. T. A. 1126; Bonnie Bros., Inc., 15 B. T. A. 1231. Decision will be entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490364. Public record. Not legal advice.