# Goodenough v. Commissioner > United States Board of Tax Appeals · June 28, 1928 · 12 B.T.A. 935 URL: https://www.frixlaw.com/law-library/cases/4488471 ## Case - **Full name:** LUMAN W. GOODENOUGH, AND TRUSTEE UNDER THE WILL OF PHILIP H. GRAY, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** June 28, 1928 - **Citations:** 12 B.T.A. 935; 1928 BTA LEXIS 3426 - **Precedential status:** Published - **Opinion:** Opinion of the court by Fossan - **Judges:** Proceeding, Arunkell, Smith, Sternhagen, Morris, Consideration, Marquette, Fossan, Milliken - **Cited by:** 0 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/4488471 ## Opinion text *955 OPINION. Van Fossan: In the case of James Couzens, 11 B. T. A. 1040, we had before us the same issues and in large part the same facts as are here presented. The considerations on which the decision in that case was based are equally pertinent and controlling in this proceeding. The fair market value on March 1, 1913, of the stock of the Ford Motor Co. owned by petitioner was $5,250,000, or at the rate of $10,000 per share. Reviewed by the Board. Judgment will he entered wider Rule 50. Smith, Morris, Arunkell, and Milliken did not participate in the consideration or decision of this proceeding. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488471. Public record. Not legal advice.