# Arnold, Constable Corp. v. Commissioner > United States Board of Tax Appeals · October 31, 1932 · 26 B.T.A. 1427 URL: https://www.frixlaw.com/law-library/cases/4492597 ## Case - **Full name:** ARNOLD, CONSTABLE CORPORATION, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** October 31, 1932 - **Citations:** 26 B.T.A. 1427; 1932 BTA LEXIS 1152 - **Precedential status:** Published - **Opinion:** Opinion of the court by Goodrich - **Judges:** Fossan, Smith, Agree, Trammell, Goodrich - **Cited by:** 0 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/4492597 ## Opinion text *1429 OPINION. GoodRich: We have held heretofore that, for the purpose of applying a net loss sustained by a corporation prior to affiliation to income earned thereafter, the periods of the calendar or fiscal year before and after the affiliation of previously existing corporations occurs, under the provisions of section 200 (a) of the Revenue A-ct of 1924, each constitute a “taxable year.” Weissberger Moving & Storage Co., 26 B. T. A. 1375. The pertinent parts of that section have been unchanged by the Revenue Acts of 1926 and 1928 which are applicable to this case. Reviewed by the Board. Judgment will be entered for the respondent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492597. Public record. Not legal advice.