# Paine v. Commissioner > United States Board of Tax Appeals · February 25, 1938 · 37 B.T.A. 427 URL: https://www.frixlaw.com/law-library/cases/4496673 ## Case - **Full name:** FRANK C. PAINE, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 25, 1938 - **Citations:** 37 B.T.A. 427; 1938 BTA LEXIS 1040 - **Precedential status:** Published - **Opinion:** Dissent by Foss - **Judges:** Foss, Murdock, Disney - **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/4496673 ## Opinion text Van Foss an, dissenting: On the facts found I am unable to follow the logic of the opinion of the Board that denies the deduction. It seems to me such a result can be reached only by a confusion of terms and a misapplication of definitions. I think petitioner is entitled to prevail. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4496673. Public record. Not legal advice.