The opinion
Seawele,
dissenting: The opinion of the Board in this case appears to me to be in conflict with the applicable statutes and the decision of the Supreme Court in the Canfield and Thorsen cases, decided January 15, 1934.
Opinion
Stifel v. Commissioner
- 29 B.T.A. 1145
- 1934 BTA LEXIS 1417
- Court
- United States Board of Tax Appeals
- Filed
- Feb 21, 1934
- Status
- Published
- Author
- Seawele
- On the bench
- Seawele, Black
- Cited by
- 12 cases
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