https://openjurist.org/22/bta/971

Public-domain · open source

Cases
Code
Courts
Judges
Dictionaries
Books

OpenJurist›B.T.A.›Volume 22

/22/bta/971

Multiple cases reported at this citation

2 distinct opinions share this short URL. Pick one below to read.

Upmeyer v. Commissioner
22 B.T.A. 971 · U.S. Tax Court · 1931
Upmeyer v. Commissioner
22 B.T.A. 971 · U.S. Tax Court · 1931

Download

Copy

Embed on your site

Hover to preview · click to copy the code

Search Wikipedia →

The empirical record of United States law. State and Federal court opinions, the U.S. Code, a multi-source dictionary, judges and courts - sourced from the public domain, analyzed in the open.

U.S. Government work · public domain · not legal advice

With special thanks to

Browse the record

Cases
Code
Law Dictionary
Federal Judges
Courts
Law Schools
Named Statutes
Founding Documents
Books
Citation Checker

For developers + AI agents

Developers & API
/llms.txt
JSON API

♥ Support OpenJurist

© 2026 OpenJurist

Accessibility

These preferences are saved in your browser.

Text size

100%

High contrastDarker text, underlined linksReadable fontA wider, more legible typefaceReduce motionMinimise animations and transitions

Accessibility statement

Contact Returns & Refunds Attributions Terms of Use Privacy Policy