# Stifel v. Commissioner

> United States Board of Tax Appeals · February 21, 1934 · 29 B.T.A. 1145

URL: https://www.frixlaw.com/law-library/cases/4493279

## Case

- **Full name:** ARTHUR C. STIFEL, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE, EDWARD W. STIFEL, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE, HENRY G. STIFEL, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** February 21, 1934
- **Citations:** 29 B.T.A. 1145; 1934 BTA LEXIS 1417
- **Precedential status:** Published
- **Opinion:** Dissent by Seawele
- **Judges:** Seawele, Black
- **Cited by:** 12 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/4493279

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4493279. Public record. Not legal advice.