# Nevin v. Commissioner > United States Board of Tax Appeals · April 15, 1929 · 16 B.T.A. 15 URL: https://www.frixlaw.com/law-library/cases/4489444 ## Case - **Full name:** WILLIAM L. NEVIN, SURVIVING OF THE ESTATE OF JOHN WANAMAKER, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 15, 1929 - **Citations:** 16 B.T.A. 15; 1929 BTA LEXIS 2664 - **Precedential status:** Published - **Opinion:** Dissent by Sternhagen - **Judges:** Geeen, Trammell, Agree, Lansdon, Sternhagen, Marquette, Arundell - **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/4489444 ## Opinion text SterNhageN, dissenting: I am of opinion that the Board has erroneously applied the law. The statute requires the petitioner to prove “ to the contrary ” of the presumption that the transfer was made in contemplation of death. C. D. Lehman, Executor, 6 B. T. A. 791. I do not think the Board has tested the evidence by the statutory method. If it had done so, I think it would be decided that the preponderance of the evidence did not overcome the statutory presumption. LaNSdoN, Marquette, Trammell, AruNdell, and Murdock agree with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489444. Public record. Not legal advice.