# Canton Cotton Mills v. Commissioner

> United States Board of Tax Appeals · June 9, 1932 · 26 B.T.A. 331

URL: https://www.frixlaw.com/law-library/cases/4492638

## Case

- **Full name:** CANTON COTTON MILLS, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** June 9, 1932
- **Citations:** 26 B.T.A. 331; 1932 BTA LEXIS 1321
- **Precedential status:** Published
- **Opinion:** Dissent by Goodexoh
- **Judges:** Matthews, Agree, Trammell, Goodexoh
- **Cited by:** 1 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/4492638

## Opinion text

Goodexoh,
dissenting: In my opinion, petitioner has proved, abnormalities in its income sufficient to entitle it to special assessment.
Trammell and Black agree with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492638. Public record. Not legal advice.