# Central Material & Supply Co. v. Commissioner > United States Board of Tax Appeals · April 24, 1941 · 44 B.T.A. 282 URL: https://www.frixlaw.com/law-library/cases/4498544 ## Case - **Full name:** CENTRAL MATERIAL & SUPPLY CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 24, 1941 - **Citations:** 44 B.T.A. 282; 1941 BTA LEXIS 1354 - **Precedential status:** Published - **Opinion:** Dissent by Mellott - **Judges:** Point, Artjndell, Smith, Mellott, Kern, Hill, Agree - **Cited by:** 5 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/4498544 ## Opinion text Mellott, dissenting: My views upon the second issue are expressed in the dissent which I filed in Morgan Jones Estate, 43 B. T. A. 691. The expenditure was made by petitioner to enable it to collect the impounded income, which the court held it was entitled to receive under its lease contract. I think the rule enunciated and applied by the Court of Appeals for the Fifth Circuit in Bliss v. Commissioner, 57 Fed. (2d) 984, is sound and should be followed. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4498544. Public record. Not legal advice.