# 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/4498026

## Case

- **Full name:** THE ARDBERN COMPANY, LIMITED, <emphasis typestyle="it">v.</emphasis> 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:** Concurrence by Leech
- **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/4498026

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4498026. Public record. Not legal advice.