Lamm v. Commissioner

Board of Tax Appeals

Lamm v. Commissioner

21 B.T.A. 107, 1930 BTA LEXIS 1919

United States Board of Tax Appeals·Decided October 28, 1930·No. Docket Nos. 23635, 23767-23771.·Published·Cited by 1 cases

Opinion

[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. Commissioner, 42 Fed. (2d) 177.

Judgment will be entered for the respondent.

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[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. Commissioner, 42 Fed. (2d) 177.

Judgment will be entered for the respondent.

Lamm v. Commissioner, 21 B.T.A. 107, 1930 BTA LEXIS 1919 (bta 1930).

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Opinion

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