Opinion

W. H. Hill Co. v. Commissioner

23 B.T.A. 605
1931 BTA LEXIS 1851

Court: United States Board of Tax Appeals
Filed: Jun 5, 1931
Status: Published
Author: Murdock
On the bench: Matthews, Smith, Murdock, Trammell
Cited by: 9 cases

hand delivery of a return to an Internal Revenue Service agent does not constitute the filing of a return

How later courts described this case

hand delivery of a return to an Internal Revenue Service agent does not constitute the filing of a return

Written by the judges who cited it.

The opinion

Murdock,

dissenting: I dissent for the reason that I can not distinguish the present case from the cases of Paso Robles Mercantile Co., 12 B. T. A. 750, and 18 B. T. A. 415, which have not been overruled.

Matthews agrees with this dissent.

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