Court Opinion

ID: 9653012
Source: CourtListenerOpinion
Date Created: 2023-08-23 17:37:06.752576+00
Date Added: 2024-06-11T18:12:54.268467
License: Public Domain

WILSON, Circuit Judge
(dissenting).
I am obliged to dissent from the opinion in this case. The statute permitting a review of “the decision of the Board of Tax Appeals only permits reversals when the decision of the Board is not in accordance with law.” I find no error of law in the Board’s decision in this case. The issue was *589one to be determined within the sound judgment of the members of the Board. The salaries of these officers for other years had never been passed on by the Board. I see no arbitrary exercise of judgment in refusing to allow the salaries voted by these officers to themselves for the year 1926; and it does not constitute an error of law because the Board failed to determine a question which was not submitted to it. No error of law appearing, there is no ground for reversal.