Opinion

Ardbern Co. v. Commissioner

  • 41 B.T.A. 910
  • 1940 BTA LEXIS 1125
Court
United States Board of Tax Appeals
Filed
Apr 23, 1940
Status
Published
Author
Leech
On the bench
Akundell, Blace, Agree, Leech, Hill
Cited by
15 cases

Reversed on other grounds by Ardbern Co. v. Commissioner of Internal Revenue, 120 F.2d 424 (1941)

The opinion

Leech:

I concur in the above dissent and, in addition, disagree with the conclusion which the majority reaches on the point appearing as number 4 in the headnote.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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