# Edward Barron Estate Co. v. Commissioner

> United States Board of Tax Appeals · October 30, 1936 · 34 B.T.A. 1256

URL: https://www.frixlaw.com/law-library/cases/4496022

## Case

- **Full name:** EDWARD BARRON ESTATE COMPANY, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** October 30, 1936
- **Citations:** 34 B.T.A. 1256; 1936 BTA LEXIS 578
- **Precedential status:** Published
- **Opinion:** Concurrence by Leech
- **Judges:** McMahon, Tvjson, Morris, Black, Sterniiagen, Agree, Leech
- **Cited by:** 2 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/4496022

## Opinion text

Leech,
concurring: This Board has decided that a telegram can be effective as a petition. ’ F. O. Statler, 27 B. T. A. 342. I think ■that case is'wrong. .Upon'that premise; alone, I concur in the result reached in the majority opinion.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4496022. Public record. Not legal advice.