# Farmers Feed Co. of New York v. Commissioner

> United States Board of Tax Appeals · September 26, 1929 · 17 B.T.A. 507

URL: https://www.frixlaw.com/law-library/cases/6810640

## Case

- **Full name:** Farmers Feed Co. of New York v. Commissioner of Internal Revenue
- **Court:** United States Board of Tax Appeals
- **Decided:** September 26, 1929
- **Citations:** 17 B.T.A. 507
- **Precedential status:** Published
- **Opinion:** Dissent by Trammell
- **Judges:** Moreis, Trammell
- **Cited by:** 5 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/6810640

## Opinion text

TRAmmell,
dissenting in part: Since this case arises in the Second Circuit, I think we should follow the Circuit Court of Appeals of that Circuit in the case of Haberle Crystal Springs Brewing Co. v. Clarke, 30 Fed. (2d) 219, which is contrary to the view herein expressed on the question of obsolescence.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6810640. Public record. Not legal advice.