Lamm v. Commissioner
This text of 21 B.T.A. 107 (Lamm v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
[108]*108OPINION.
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. Commissioner, 42 Fed. (2d) 177.
Judgment will be entered for the respondent.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Cite This Page — Counsel Stack
21 B.T.A. 107, 1930 BTA LEXIS 1919, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lamm-v-commissioner-bta-1930.