# W. H. Hill Co. v. Commissioner

> United States Board of Tax Appeals · June 5, 1931 · 23 B.T.A. 605

URL: https://www.frixlaw.com/law-library/cases/4492001

## Case

- **Full name:** W. H. HILL COMPANY, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** June 5, 1931
- **Citations:** 23 B.T.A. 605; 1931 BTA LEXIS 1851
- **Precedential status:** Published
- **Opinion:** Dissent by Murdock
- **Judges:** Matthews, Smith, Murdock, Trammell
- **Cited by:** 9 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/4492001

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492001. Public record. Not legal advice.