# A--C Inv. Asso. v. Commissioner

> United States Board of Tax Appeals · November 4, 1931 · 24 B.T.A. 582

URL: https://www.frixlaw.com/law-library/cases/4492216

## Case

- **Full name:** A-C INVESTMENT ASSOCIATION, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** November 4, 1931
- **Citations:** 24 B.T.A. 582; 1931 BTA LEXIS 1618
- **Precedential status:** Published
- **Opinion:** Dissent by Seawell
- **Judges:** Seawell, Fossan
- **Cited by:** 4 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/4492216

## Opinion text

Seawell,
dissenting: I do not agree with so much of this opinion as approves the addition of a penalty to the tax for any year, especially for the year 1927.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492216. Public record. Not legal advice.