# Bray & Kates Co. v. Commissioner

> United States Board of Tax Appeals · April 19, 1926 · 3 B.T.A. 1316

URL: https://www.frixlaw.com/law-library/cases/4494751

## Case

- **Full name:** APPEAL OF BRAY & KATES CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** April 19, 1926
- **Citations:** 3 B.T.A. 1316; 1926 BTA LEXIS 2436
- **Precedential status:** Published
- **Opinion:** Dissent by Smith
- **Judges:** James, Littleton, Smith, Tiiussell
- **Cited by:** 1 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/4494751

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4494751. Public record. Not legal advice.