# Rogers Recreation Co. of Connecticut v. Commissioner

> United States Board of Tax Appeals · March 29, 1938 · 37 B.T.A. 545

URL: https://www.frixlaw.com/law-library/cases/8308498

## Case

- **Full name:** The Rogers Recreation Company of Connecticut v. Commissioner of Internal Revenue
- **Court:** United States Board of Tax Appeals
- **Decided:** March 29, 1938
- **Citations:** 37 B.T.A. 545
- **Precedential status:** Published
- **Opinion:** Dissent by Murdock
- **Judges:** Melloit, Murdock, Tyson
- **Cited by:** 1 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/8308498

## Opinion text

Murdock,
dissenting: I do not think that the evidence of a fraudulent intent is clear and convincing.
Melloit agrees with the above.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8308498. Public record. Not legal advice.