# Crellin v. Commissioner > United States Board of Tax Appeals · May 31, 1928 · 12 B.T.A. 234 URL: https://www.frixlaw.com/law-library/cases/4488296 ## Case - **Full name:** AMY H. CRELLIN, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** May 31, 1928 - **Citations:** 12 B.T.A. 234; 1928 BTA LEXIS 3572 - **Precedential status:** Published - **Opinion:** Dissent by Milliken - **Judges:** Marquette, Milliken - **Cited by:** 1 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4488296 ## Opinion text Milliken, dissenting: I can not concur in the entire opinion, for it seems to me that, as to some of the dividends, the decisions of the United States Circuit Court of Appeals for the Third Circuit (the *247 circuit in which, these petitioners reside), in United States v. Mellon, 281 Fed. 645 , and United States v. Davison, 9 Fed. (2d) 1022, are contrary to the decision here made. Teussell agrees with the dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488296. Public record. Not legal advice.