# Ardbern Co. v. Commissioner > United States Board of Tax Appeals · April 23, 1940 · 41 B.T.A. 910 URL: https://www.frixlaw.com/law-library/cases/4498025 ## Case - **Full name:** THE ARDBERN COMPANY, LIMITED, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 23, 1940 - **Citations:** 41 B.T.A. 910; 1940 BTA LEXIS 1125 - **Precedential status:** Published - **Opinion:** Dissent by Blace - **Judges:** Akundell, Blace, Agree, Leech, Hill - **Cited by:** 15 later opinions in the Frix Law Library ## Citator (automated) - **Red flag:** Reversed on other grounds by Ardbern Co. v. Commissioner of Internal Revenue, 120 F.2d 424 (1941). - Negative treatments: 1 - Distinguished by: 0 - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4498025 ## Opinion text Blace, dissenting: I dissent from the majority opinion wherein it holds that petitioner has not filed income tax returns for the taxable years in question so as to entitle it to have allowed whatever legal deductions it has proved by the evidence in this case. The returns which petitioner has filed, though late, should in my opinion be considered as removing the ban prescribed by section 233 to the taking of otherwise legal deductions. Petitioner should be taxed with a *930 delinquency penalty of 25 percent of whatever deficiencies there may be, if any, computed by the allowance of whatever legal deductions may have been proven. Cf. Anglo-American Direct Tea Trading Co., Ltd., 38 B. T. A. 711. AkuNdell and HarroN agree with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4498025. Public record. Not legal advice.