# Taylor Secur., Inc. v. Commissioner

> United States Board of Tax Appeals · October 17, 1939 · 40 B.T.A. 696

URL: https://www.frixlaw.com/law-library/cases/4497757

## Case

- **Full name:** TAYLOR SECURITIES, INC., <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** October 17, 1939
- **Citations:** 40 B.T.A. 696; 1939 BTA LEXIS 815
- **Precedential status:** Published
- **Opinion:** Concurrence by Leech
- **Judges:** Smith, Leech, Black, Hill, Aettndell, Disney
- **Cited by:** 19 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/4497757

## Opinion text

Leech,
concurring: I concur with the conclusion of the Board that respondent was correct in disallowing the contested deduction, solely on the ground that the validity of the purported amended delinquent returns is not raised by the pleadings.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497757. Public record. Not legal advice.