Appeal of Smith
Appeal of Smith
4 B.T.A. 514
Cases that cite this one
1 later published case cites this decision.
- Smith v. Commissioner (United States Board of Tax Appeals 1926)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
: The facts in this appeal are identical with the facts in the Appeal of John B. Nordholt, decided this day, ante, 509, and for the reasons set forth in the opinion in that appeal, the penalty involved herein should be reduced to 25 per cent of the tax. In all other respects the determination of the Commissioner is approved.
Order of redetermination will be entered on 15 days' notice, wider Rule 50.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.