# Fall River Electric Light Co. v. Commissioner

> United States Board of Tax Appeals · May 13, 1931 · 23 B.T.A. 168

URL: https://www.frixlaw.com/law-library/cases/4491915

## Case

- **Full name:** FALL RIVER ELECTRIC LIGHT COMPANY, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** May 13, 1931
- **Citations:** 23 B.T.A. 168; 1931 BTA LEXIS 1909
- **Precedential status:** Published
- **Opinion:** Dissent by Muedook
- **Judges:** Tkhssell, Teammell, Seawell, Muedook
- **Cited by:** 14 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/4491915

## Opinion text

Muedook,
dissenting: I dissent, since I think the premium was income to be reported in 1925.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4491915. Public record. Not legal advice.