# Tuttle v. Commissioner > United States Board of Tax Appeals · November 28, 1934 · 31 B.T.A. 782 URL: https://www.frixlaw.com/law-library/cases/4495493 ## Case - **Full name:** CARL B. TUTTLE, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** November 28, 1934 - **Citations:** 31 B.T.A. 782; 1934 BTA LEXIS 1038 - **Precedential status:** Published - **Opinion:** Dissent by Fossan - **Judges:** Smith, Fossan, Black - **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/4495493 ## Opinion text VAN FossaN, dissenting: I am unable to agree with the majority of the Board in this case. In my judgment the conclusion announced is contrary to well seasoned authority, Willcuts v. Douglas, supra, and is an open invitation to income tax evasion. This case and the recent Board cases on which it is based point the way *787 by which taxpayers may by indirection accomplish that which can not be done directly, i. e., the deduction of items of expense not recognized or permitted by the governing statute. Adams agrees with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495493. Public record. Not legal advice.