# Manhattan Brewing Co. v. Commissioner

> United States Board of Tax Appeals · April 22, 1927 · 6 B.T.A. 952

URL: https://www.frixlaw.com/law-library/cases/4499927

## Case

- **Full name:** APPEAL OF MANHATTAN BREWING CO.
- **Court:** United States Board of Tax Appeals
- **Decided:** April 22, 1927
- **Citations:** 6 B.T.A. 952; 1927 BTA LEXIS 3360
- **Precedential status:** Published
- **Opinion:** Dissent by Koener
- **Judges:** Lansdon, Koener, Sterniiagen, Trammell, Murdock
- **Cited by:** 19 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/4499927

## Opinion text

KoeNER, 1
Chairman, dissenting: The decision of the Board in the matter of obsolescence of intangible property rests to a great extent on the decision in Red Wing Malting Co. v. Willcuts, 15 Fed. (2d) 626. Reluctant as I am to express an opinion different from that of a court of such eminence, candor compels me to say that I am unconvinced by that decision. If the question involved is not hereafter considered by the Supreme Court the rule of that decision is the law, and as such I accept it. So long as that decision is the law and in so far as the instant case is governed by it, I accept the decision of the instant case. Beyond that my reason does not permit me to go and I dissent from the reasoning adopted by the majority of the Board in the decision on that phase of this case.
. Thidecision was prepared during Mr. Komer’g term of office.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499927. Public record. Not legal advice.