# Simmons Co. v. Commissioner

> United States Board of Tax Appeals · October 8, 1927 · 8 B.T.A. 631

URL: https://www.frixlaw.com/law-library/cases/4500443

## Case

- **Full name:** SIMMONS COMPANY, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** October 8, 1927
- **Citations:** 8 B.T.A. 631; 1927 BTA LEXIS 2836
- **Precedential status:** Published
- **Opinion:** Dissent by Miiliken
- **Judges:** Miiliken, Teammell, Smith, Murdock
- **Cited by:** 16 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/4500443

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4500443. Public record. Not legal advice.