# Wood v. Commissioner

> United States Board of Tax Appeals · December 31, 1935 · 33 B.T.A. 806

URL: https://www.frixlaw.com/law-library/cases/4495933

## Case

- **Full name:** H. O. WOOD, JR., <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** December 31, 1935
- **Citations:** 33 B.T.A. 806; 1935 BTA LEXIS 693
- **Precedential status:** Published
- **Opinion:** Concurrence by Mellott
- **Judges:** McMahon, Point, Mtjrdock, Smith, Mellott, Agree, Black, Turner, Arundell, Leech
- **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/4495933

## Opinion text

Mellott :
I concur in the dissent, but only on the first point. The majority opinion, I believe, is correct on the other issues.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495933. Public record. Not legal advice.