# Forres v. Commissioner

> United States Board of Tax Appeals · January 13, 1932 · 25 B.T.A. 154

URL: https://www.frixlaw.com/law-library/cases/4492366

## Case

- **Full name:** LORD FORRES (ARCHIBALD WILLIAMSON), <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** January 13, 1932
- **Citations:** 25 B.T.A. 154; 1932 BTA LEXIS 1567
- **Precedential status:** Published
- **Opinion:** Dissent by Teammell
- **Judges:** Teammell, Seawell, Goodeioh, árundell
- **Cited by:** 13 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/4492366

## Opinion text

Teammell,
dissenting: I believe that the statute is unconstitutional as being beyond the power of Congress under the Fifth Amendment.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492366. Public record. Not legal advice.