# Zellerbach Paper Co. v. Commissioner

> United States Board of Tax Appeals · May 17, 1932 · 26 B.T.A. 96

URL: https://www.frixlaw.com/law-library/cases/8308049

## Case

- **Full name:** Zellerbach Paper Company v. Commissioner of Internal Revenue, Respondent Zellerbach Paper Company, Transferee of A. S. Hopkins Company v. Commissioner of Internal Revenue, Respondent National Paper Products Company v. Commissioner of Internal Revenue
- **Court:** United States Board of Tax Appeals
- **Decided:** May 17, 1932
- **Citations:** 26 B.T.A. 96
- **Precedential status:** Published
- **Opinion:** Dissent by Fossan
- **Judges:** Fossan, Marquette, Murdock
- **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/8308049

## Opinion text

Van Fossan,
dissenting: I am unable to agree with the prevailing opinion in these cases. The conclusions of the Board have been tested by appeal to the courts on three occasions and in each case the Board has been reversed. Valentine-Clark Co., 14 B. T. A. 562; reversed, 52 Fed. (2d) 346; Isaac Goldmann Co., 17 B. T. A. 1103; reversed, 51 Fed. (2d) 427; Myles Salt Co., 18 B. T. A. 742; reversed, 49 Fed. (2d) 232. I believe the position taken by the Board in these and like cases has been erroneous and that in the instant case the petitioners should prevail.
Marquette agrees with this dissent.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8308049. Public record. Not legal advice.