# Louisa Co. v. Commissioner

> United States Board of Tax Appeals · December 18, 1941 · 45 B.T.A. 1056

URL: https://www.frixlaw.com/law-library/cases/4498692

## Case

- **Full name:** THE LOUISA COMPANY, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** December 18, 1941
- **Citations:** 45 B.T.A. 1056; 1941 BTA LEXIS 1031
- **Precedential status:** Published
- **Opinion:** Dissent by Murdock
- **Judges:** Smith, Murdock
- **Cited by:** 1 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/4498692

## Opinion text

Murdock,
dissenting: This case further demonstrates the error of the rule established in the Elliott case, 45 B. T. A. 82.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4498692. Public record. Not legal advice.