# Pittsburgh Gasoline Co. v. Commissioner > United States Board of Tax Appeals · November 12, 1930 · 21 B.T.A. 297 URL: https://www.frixlaw.com/law-library/cases/4491403 ## Case - **Full name:** PITTSBURGH GASOLINE CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** November 12, 1930 - **Citations:** 21 B.T.A. 297; 1930 BTA LEXIS 1875 - **Precedential status:** Published - **Opinion:** Dissent by Murdock - **Judges:** Smith, Murdock - **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/4491403 ## Opinion text MuRdock, dissenting: It is found as a fact that the Johnson-Brinkman Motor Co. had a net loss for 1924, but the Board has not found as a fact, and, indeed, does not know, the amount of the net loss which the Johnson-Brinkman Motor Co. had for the year 1924. Until I know the amount of that net loss I can not agree that there was no consolidated net income for 1925, nor can I say that there was an unabsorbed portion of it available to offset the gross income of the Johnson-Brinkman Motor Co. for 1926. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4491403. Public record. Not legal advice.