# Mellon v. Commissioner

> United States Board of Tax Appeals · December 7, 1937 · 36 B.T.A. 977

URL: https://www.frixlaw.com/law-library/cases/4496578

## Case

- **Full name:** A. W. MELLON, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE, <sup id="fnr_fnote1"><a href="fn_fnote1" id="">1</a></sup>
- **Court:** United States Board of Tax Appeals
- **Decided:** December 7, 1937
- **Citations:** 36 B.T.A. 977; 1937 BTA LEXIS 628
- **Precedential status:** Published
- **Opinion:** Concurrence by Leech
- **Judges:** Supreme, McClintic, Marshall, Sternhagen, Reached, Harron, Turner, Fossan, Smith, Mellott, Black, Hill, Issue, Disney, Murdock, Controlled, That, Gromam, Tyson, Arundell, Transaction, Arnold, Leech, Solely, Agree
- **Cited by:** 26 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/4496578

## Opinion text

Leech,
concurring: I agree with the result the majority reaches on all issues. As to that involving the Bethlehem-McClintic-Marshall transaction, I concur for the reasons expressed by Murdock

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4496578. Public record. Not legal advice.