# Horrmann v. Commissioner

> United States Board of Tax Appeals · October 21, 1936 · 34 B.T.A. 1178

URL: https://www.frixlaw.com/law-library/cases/4496009

## Case

- **Full name:** AUGUST HORRMANN, , <sup id="fnr_fnote1"><a href="fn_fnote1" id="">1</a></sup><emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** October 21, 1936
- **Citations:** 34 B.T.A. 1178; 1936 BTA LEXIS 587
- **Precedential status:** Published
- **Opinion:** Dissent by Leech
- **Judges:** Harron, Turnee, Iagen, Only, Leech, Black, Morris, Sterni, Arundell, Disney
- **Cited by:** 14 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/4496009

## Opinion text

Leech,
dissenting: I dissent from the result reached in the majority opinion because I think its conclusion on the first point is wrong on both its premises. Commissioner v. Tillotson Manufacturing Co., 76 Fed. (2d) 189, affirming 27 B. T. A. 913; H. C. Gowran, 32 B. T. A. 820; James H. Torrens, 31 B. T. A. 787.
Morris agrees with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4496009. Public record. Not legal advice.