# National Outdoor Advertising Bureau, Inc. v. Commissioner > United States Board of Tax Appeals · July 25, 1935 · 32 B.T.A. 1025 URL: https://www.frixlaw.com/law-library/cases/4495544 ## Case - **Full name:** NATIONAL OUTDOOR ADVERTISING BUREAU, INC., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** July 25, 1935 - **Citations:** 32 B.T.A. 1025; 1935 BTA LEXIS 855 - **Precedential status:** Published - **Opinion:** Dissent by Turnee - **Judges:** Fossan, Agree, McMahon, Turnee - **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/4495544 ## Opinion text Turnee, dissenting: I am unable to agree with the conclusion reached in the majority opinion in respect of the deduction claimed for attorney fees. The facts show that they were paid for legal services rendered in the defense of certain acts of the petitioner which were admitted in a consent decree to have been illegal, and, in my opinion, the rule laid down in Burroughs Building Material Co., v. Commissioner, 47 Fed. (2d) 178, should be applied. Van Fossan and Sea well agree with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495544. Public record. Not legal advice.