# Muir v. Commissioner

> United States Board of Tax Appeals · November 25, 1925 · 3 B.T.A. 165

URL: https://www.frixlaw.com/law-library/cases/4494778

## Case

- **Full name:** APPEAL OF JAMES S. MUIR.
- **Court:** United States Board of Tax Appeals
- **Decided:** November 25, 1925
- **Citations:** 3 B.T.A. 165; 1925 BTA LEXIS 2017
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Tkossell, Littleton, Smith
- **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/4494778

## Opinion text

*166 DECISION.
The deficiency determined by the Commissioner is disallowed. Appeal of Richard T. Gillespie, 2 B. T. A. 1317.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4494778. Public record. Not legal advice.