# Pimental v. Commissioner

> United States Board of Tax Appeals · September 15, 1926 · 4 B.T.A. 827

URL: https://www.frixlaw.com/law-library/cases/4497536

## Case

- **Full name:** APPEAL OF FRANK J. PIMENTAL.
- **Court:** United States Board of Tax Appeals
- **Decided:** September 15, 1926
- **Citations:** 4 B.T.A. 827; 1926 BTA LEXIS 2197
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Littleton
- **Judges:** Littleton
- **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/4497536

## Opinion text

OPINION.
Littleton
: The decision of the first question involved in this proceeding is governed by the opinion of the court in United States v. Robbins, 269 U. S. 315 , and the decision of the Board in the Appeal of D. Cerruti, 4 B. T. A. 682.
*828 It is alleged that the Commissioner erred in adding to the deficiency the amount of $270.73 as a delinquency penalty. No evidence has been submitted showing that this penalty was improperly asserted by the Commissioner.
Judgment for the Commissioner.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497536. Public record. Not legal advice.