# Gould Coupler Co. v. Commissioner

> United States Board of Tax Appeals · November 16, 1926 · 5 B.T.A. 499

URL: https://www.frixlaw.com/law-library/cases/4499422

## Case

- **Full name:** APPEAL OF GOULD COUPLER CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** November 16, 1926
- **Citations:** 5 B.T.A. 499; 1926 BTA LEXIS 2843
- **Precedential status:** Published
- **Opinion:** Dissent by Trammell
- **Judges:** Green, Trammell
- **Cited by:** 13 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/4499422

## Opinion text

Trammell :
I dissent with respect to the limitation on intangibles in a class “ B ” affiliation.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499422. Public record. Not legal advice.