# California Vegetable Union v. Commissioner > United States Board of Tax Appeals · December 14, 1926 · 5 B.T.A. 795 URL: https://www.frixlaw.com/law-library/cases/4499507 ## Case - **Full name:** CALIFORNIA VEGETABLE UNION, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** December 14, 1926 - **Citations:** 5 B.T.A. 795; 1926 BTA LEXIS 2780 - **Precedential status:** Published - **Opinion:** Opinion of the court by Morris - **Judges:** Morris - **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/4499507 ## Opinion text *796 OPINION. Morris: There is no evidence to sustain any of the allegations of fact made by the petitioner. The Commissioner’s determination will therefore have to be sustained. As to the proposition of law relative to reduction of invested capital because of taxes for the preceding taxable period, Congress has definitely settled any question in this regard by section 1207 of the Revenue Act of 1926. See Russel Wheel & Foundry Co., 3 B. T. A. 1168. Judgment will be entered for the Commissioner. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499507. Public record. Not legal advice.