Opinion

Simpson v. Commissioner

28 B.T.A. 556
1933 BTA LEXIS 1106

Court: United States Board of Tax Appeals
Filed: Jun 27, 1933
Status: Published
Author: Adams
On the bench: Lansdon, Smith, Fossan, Adams
Cited by: 0 cases

The opinion

Adams,

dissenting: I dissent from the views of the majority in this case. I believe that petitioner was engaged in an essential governmental function and that such income was properly excluded.

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