The opinion
Smith,
dissenting: I dissent on the second point on the basis of
the reasoning of the court in United States v. Semple do Go., decided by the United States Circuit Court of Appeals, Third Circuit, on February 27, 1926, 10 Fed. (2d) 1023.
Opinion
Bray & Kates Co. v. Commissioner
- 3 B.T.A. 1316
- 1926 BTA LEXIS 2436
- Court
- United States Board of Tax Appeals
- Filed
- Apr 19, 1926
- Status
- Published
- Author
- Smith
- On the bench
- James, Littleton, Smith, Tiiussell
- Cited by
- 1 cases
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