# Simpson v. Commissioner

> United States Board of Tax Appeals · June 27, 1933 · 28 B.T.A. 556

URL: https://www.frixlaw.com/law-library/cases/4493175

## Case

- **Full name:** E. A. SIMPSON, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** June 27, 1933
- **Citations:** 28 B.T.A. 556; 1933 BTA LEXIS 1106
- **Precedential status:** Published
- **Opinion:** Dissent by Adams
- **Judges:** Lansdon, Smith, Fossan, Adams
- **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/4493175

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4493175. Public record. Not legal advice.