Opinion

Simmons Co. v. Commissioner

  • 8 B.T.A. 631
  • 1927 BTA LEXIS 2836
Court
United States Board of Tax Appeals
Filed
Oct 8, 1927
Status
Published
Author
Miiliken
On the bench
Miiliken, Teammell, Smith, Murdock
Cited by
16 cases

The opinion

Miiliken:

I dissent from that portion of the opinion which disallows the deduction as an ordinary and necessary expense of commissions paid for the sale of the corporation’s capital stock.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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