# Houseal-Simons Agency, Inc. v. Commissioner

> United States Board of Tax Appeals · January 16, 1926 · 3 B.T.A. 370

URL: https://www.frixlaw.com/law-library/cases/4494852

## Case

- **Full name:** APPEAL OF HOUSEAL-SIMONS AGENCY, INC.
- **Court:** United States Board of Tax Appeals
- **Decided:** January 16, 1926
- **Citations:** 3 B.T.A. 370; 1926 BTA LEXIS 2694
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Lansdon, Sternhagen, Love
- **Cited by:** 0 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/4494852

## Opinion text

*372 DECISION.
The determination of the Commissioner is approved.
On reference to the Board, Sternhagen, Lansdon, and Love dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4494852. Public record. Not legal advice.