# Citizens State Bank v. Commissioner > United States Board of Tax Appeals · April 14, 1942 · 46 B.T.A. 964 URL: https://www.frixlaw.com/law-library/cases/4499052 ## Case - **Full name:** CITIZENS STATE BANK, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 14, 1942 - **Citations:** 46 B.T.A. 964; 1942 BTA LEXIS 796 - **Precedential status:** Published - **Opinion:** Concurrence by Sternhagen - **Judges:** Sternhagen, Murdoch, Disney, Hill - **Cited by:** 7 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/4499052 ## Opinion text SteRNhagen, concurring: The petitioner, in my opinion, made out a 'prima facie case by proving a deduction in each of the earlier years without a tax benefit. Upon such a record, petitioner established that the subsequent recoveries in the tax year were not income and were not taxable according to the extant state of the law when the proceeding was heard. The failure of the respondent to go forward with evidence that a tax benefit had been derived which gave the recoveries the character of income necessarily results in a decision for the petitioner, and petitioner was not required to prove that in none of the intervening years was there in fact an absence of tax benefit. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499052. Public record. Not legal advice.