# Warren Co. v. Commissioner > United States Board of Tax Appeals · April 8, 1942 · 46 B.T.A. 897 URL: https://www.frixlaw.com/law-library/cases/4499041 ## Case - **Full name:** THE WARREN COMPANY, INCORPORATED, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 8, 1942 - **Citations:** 46 B.T.A. 897; 1942 BTA LEXIS 800 - **Precedential status:** Published - **Opinion:** Concurrence by Mellott - **Judges:** Black, Agree, Leech, 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/4499041 ## Opinion text Mellott, concurring: While I concur in the holding of the majority, I do not believe that the distinction of the Reuben H. Donnelley Corporation case is sound. In so far as it is contrary to the conclusion reached upon the first point, I think it should be overruled. Leech and Disney agree with the above. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499041. Public record. Not legal advice.