# Clark v. Commissioner > United States Board of Tax Appeals · January 17, 1935 · 31 B.T.A. 1082 URL: https://www.frixlaw.com/law-library/cases/4495313 ## Case - **Full name:** PERCY H. CLARK, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 17, 1935 - **Citations:** 31 B.T.A. 1082; 1935 BTA LEXIS 1026 - **Precedential status:** Published - **Opinion:** Dissent by Fossan - **Judges:** Adams, Smith, Turner, Fossan, Agree, Murdock - **Cited by:** 11 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/4495313 ## Opinion text Van Fossan, dissenting: I can not assent to the theory that is basic in this and similar cases where a taxpayer attempts, by whatever device, to do by indirection that which the law forbids if done directly. The prevailing opinion puts the stamp of approval on a scheme that is clearly violative of the intent of Congress. Moreover, it is contrary to the well considered reasoning of the courts. See Burnet v. Wells, 289 U. S. 670 ; Willcuts v. Douglas, 73 Fed. (2d) 130. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495313. Public record. Not legal advice.