# 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/4492598 ## 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:** Dissent by Fossan - **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/4492598 ## Opinion text Van Fossan, dissenting: The reasons which impel me to dissent in this case are fully elaborated in my dissenting opinion in Weiss-berger Moving & Storage Co., supra. I believe the construction placed by the Board on the term “ taxable year ” in the Weissberger case, cited as authority for the instant decision, is contrary to the clear intention of Congress and violative of the basic theory of income-tax accounting. Smith, Trammell, and Sea well agree with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492598. Public record. Not legal advice.