# Griffiths v. Commissioner > United States Board of Tax Appeals · February 7, 1929 · 15 B.T.A. 252 URL: https://www.frixlaw.com/law-library/cases/4489170 ## Case - **Full name:** JOHN GRIFFITHS, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 7, 1929 - **Citations:** 15 B.T.A. 252; 1929 BTA LEXIS 2888 - **Precedential status:** Published - **Opinion:** Dissent by Murdock - **Judges:** Shith, Trammell, Tbussell, Fossan, Agree, Murdock - **Cited by:** 2 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/4489170 ## Opinion text Murdock, dissenting: I dissent from that portion of the foregoing opinion which holds that the fraud penalty should be asserted, for the reason that I think the facts indicate no more than negligence. Shith, Tbussell, YaN FossaN, and Siefkin agree with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489170. Public record. Not legal advice.