# Bissell v. Commissioner

> United States Board of Tax Appeals · June 4, 1931 · 23 B.T.A. 572

URL: https://www.frixlaw.com/law-library/cases/4491995

## Case

- **Full name:** ANNA BISSELL, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** June 4, 1931
- **Citations:** 23 B.T.A. 572; 1931 BTA LEXIS 1853
- **Precedential status:** Published
- **Opinion:** Concurrence by Mttrdock
- **Judges:** Mttrdock, Love
- **Cited by:** 2 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/4491995

## Opinion text

MttRdocK,
concurring: I concur in the result because I think the Board was wrong in holding in prior cases (as, for example, First National Bank of St. Paul, supra, and Commonwealth Federal Savings Bank, supra) that bonds were not debts.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4491995. Public record. Not legal advice.