Opinion · United States Board of Tax Appeals

Warren Co. v. Commissioner

Warren Co. v. Comm’r, 46 B.T.A. 897 (B.T.A. 1942)

Type: Opinion
Court: United States Board of Tax Appeals
Jurisdiction: Federal
Date: 1942-04-08
Topic: general

Mellott, concurring: While I concur in the holding of the majority, I do not believe that the distinction of the Reuben H. Donnelley Corporation case is sound. In so far as it is contrary to the conclusion reached upon the first point, I think it should be overruled. Leech and Disney agree with the above.

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Authority status: pending

Mellott,

concurring: While I concur in the holding of the majority, I do not believe that the distinction of the Reuben H. Donnelley Corporation case is sound. In so far as it is contrary to the conclusion reached upon the first point, I think it should be overruled.

Leech and Disney agree with the above.