# Rands, Inc. v. Commissioner > United States Board of Tax Appeals · October 15, 1936 · 34 B.T.A. 1094 URL: https://www.frixlaw.com/law-library/cases/4495996 ## Case - **Full name:** RANDS, INCORPORATED, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** October 15, 1936 - **Citations:** 34 B.T.A. 1094; 1936 BTA LEXIS 597 - **Precedential status:** Published - **Opinion:** Dissent by Fossan - **Judges:** Fossan, Only, Black, Sterniiagen - **Cited by:** 7 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/4495996 ## Opinion text Van Fossan, dissenting: In my opinion the record in this case does not support a finding that petitioner corporation was either formed or availed of for the purpose of preventing the imposition of the surtax on the stockholders. For this reason I dissent from the majority conclusion as to this issue. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495996. Public record. Not legal advice.