# National Paper Products Co. v. Commissioner > United States Board of Tax Appeals · May 17, 1932 · 26 B.T.A. 92 URL: https://www.frixlaw.com/law-library/cases/4492763 ## Case - **Full name:** NATIONAL PAPER PRODUCTS COMPANY, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** May 17, 1932 - **Citations:** 26 B.T.A. 92; 1932 BTA LEXIS 1367 - **Precedential status:** Published - **Opinion:** Dissent by Fossan - **Judges:** Goodrioii, Murdook, Fossan - **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/4492763 ## Opinion text Van Fossan, dissenting: The principle announced in the decisions of the Board on which the prevailing opinion in these cases is predicated has been considered by the Court of Appeals of the District of Columbia and the Circuit Courts of Appeal in three of the cases cited and in each instance the Board has been reversed. Valentine-Clark Co., 14 B. T. A. 562; reversed, 52 Fed. (2d) 346; Isaac Goldmann Co., 17 B. T. A. 1103; reversed, 51 Fed. (2d) 427; Myles Salt Co., 18 B. T. A. 742; reversed, 49 Fed. (2d) 232. On further consideration of the merits of the issue involved, I am convinced that the *96 Board has be&n in error in all of these cases and that the petitioners should prevail. GoodRioii agrees with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492763. Public record. Not legal advice.