# Lamm v. Commissioner

> United States Board of Tax Appeals · October 28, 1930 · 21 B.T.A. 107

URL: https://www.frixlaw.com/law-library/cases/6812622

## Case

- **Full name:** W. E. Lamm v. Commissioner of Internal Revenue, Respondent E. S. Lamm v. Commissioner of Internal Revenue, Respondent Ethel Fisher v. Commissioner of Internal Revenue, Respondent Ethel Fisher v. Commissioner of Internal Revenue, Respondent Edith Lamm v. Commissioner of Internal Revenue, Respondent Mrs. Edith Lamm v. Commissioner of Internal Revenue
- **Court:** United States Board of Tax Appeals
- **Decided:** October 28, 1930
- **Citations:** 21 B.T.A. 107
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Seawell
- **Judges:** Seawell
- **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/6812622

## Opinion text

*108 OPINION.
Seawell:
The petitioners admit that the issues now raised by them with respect to the constitutionality of section 280 of the Revenue Act of 1926 and proceedings thereunder have heretofore been considered by the Board in Henry Cappellini et al., 14 B. T. A. 1269, and many subsequent cases and decicled contrary to the contentions advanced by them. We are not persuaded that we should change the position previously taken on these questions. Cf. Routzahn v. Tyroler, 36 Fed. (2d) 208; 281 U. S. 734 , and Phillips v. Commis sioner, 42 Fed. (2d) 177.
Judgment will be entered for the respondent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6812622. Public record. Not legal advice.