# Boston E. R. Co. v. Commissioner

> United States Board of Tax Appeals · December 9, 1941 · 45 B.T.A. 906

URL: https://www.frixlaw.com/law-library/cases/4498857

## Case

- **Full name:** BOSTON ELEVATED RAILWAY COMPANY, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** December 9, 1941
- **Citations:** 45 B.T.A. 906; 1941 BTA LEXIS 1047
- **Precedential status:** Published
- **Opinion:** Dissent by Fossan
- **Judges:** Fossan, Black, Mellott
- **Cited by:** 0 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/4498857

## Opinion text

Van Fossan,
dissenting: I dissent from the holding that the payments by the commonwealth constituted income to the petitioner.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4498857. Public record. Not legal advice.