# Steinbach Co. v. Commissioner

> United States Board of Tax Appeals · January 16, 1926 · 3 B.T.A. 348

URL: https://www.frixlaw.com/law-library/cases/4494846

## Case

- **Full name:** APPEAL OF STEINBACH CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** January 16, 1926
- **Citations:** 3 B.T.A. 348; 1926 BTA LEXIS 2690
- **Precedential status:** Published
- **Opinion:** Dissent by Sternhagen
- **Judges:** Lansdon, Sternhagen, Trusseul, Love, Greek
- **Cited by:** 5 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/4494846

## Opinion text

Sternhagen,
dissenting, in part: I disagree with so much of the decision as is based upon the reduction of invested capital by the amount of the estimated cost of the stock received from Steinbach.
On reference to the Board, Trusseul joins in the dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4494846. Public record. Not legal advice.