# Leflang v. Commissioner > United States Board of Tax Appeals · February 1, 1927 · 6 B.T.A. 4 URL: https://www.frixlaw.com/law-library/cases/4499751 ## Case - **Full name:** E.M.F. LEFLANG, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 1, 1927 - **Citations:** 6 B.T.A. 4; 1927 BTA LEXIS 3627 - **Precedential status:** Published - **Opinion:** Opinion of the court by Love - **Judges:** Love - **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/4499751 ## Opinion text *5 OPINION. Love : Assignments of error Nos. 1 and 2 having been abandoned by petitioner, those assignments and the questions raised by them are not here considered. The facts in the instant case place it within the purview of the Board’s decisions in Appeal of O. B. Barker, 3 B. T. A. 1180, and in E. F Cremin v. Commissioner, 5 B. T. A. 1164. We therefore sustain petitioner’s assignment of error No. 3. In all other respects the determination of the Commissioner is approved. Jvdgment will be entered on 15 days' notice, under Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499751. Public record. Not legal advice.