# Best Steel Castings Co. v. Commissioner > United States Board of Tax Appeals · February 19, 1927 · 6 B.T.A. 274 URL: https://www.frixlaw.com/law-library/cases/4499708 ## Case - **Full name:** BEST STEEL CASTINGS CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 19, 1927 - **Citations:** 6 B.T.A. 274; 1927 BTA LEXIS 3569 - **Precedential status:** Published - **Opinion:** Opinion of the court by Smith - **Judges:** Smith - **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/4499708 ## Opinion text *275 OPINION. Smith: It must be held that the Commissioner was in error in reducing the amount of earnings available for the payment of the dividend on April 21, 1919, by the amount of a tentative tax payable for the year 1919. Appeal of L. S. Ayers & Co., 1 B. T. A. 1135. The second point raised by the petitioner based upon the decision of the Board in the Appeal of Guarantee Construction Co., 2 B. T. A. 1145, is now ruled adversely to the petitioner by section 1207 of the Revenue Act of 1926. See Appeal of Russel Wheel & Foundry Co., 3 B. T. A. 1168. Judgment loill be entered on 15 days' notice, under Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499708. Public record. Not legal advice.