# Root v. Commissioner

> United States Board of Tax Appeals · November 30, 1926 · 5 B.T.A. 696

URL: https://www.frixlaw.com/law-library/cases/4499478

## Case

- **Full name:** APPEAL OF SUSIE M. ROOT, ESTATE OF HENRY L. ROOT.
- **Court:** United States Board of Tax Appeals
- **Decided:** November 30, 1926
- **Citations:** 5 B.T.A. 696; 1926 BTA LEXIS 2804
- **Precedential status:** Published
- **Opinion:** Concurrence by Green
- **Judges:** Love, Korner, Moeeis, Sternhagen, Only, Green, Milliken
- **Cited by:** 4 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/4499478

## Opinion text

Green:
I am able to concur in the result only. To me, it appears that the constitutionality of the Act is involved and should have been decided.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499478. Public record. Not legal advice.