# Small v. Commissioner > United States Board of Tax Appeals · May 24, 1929 · 16 B.T.A. 658 URL: https://www.frixlaw.com/law-library/cases/4489550 ## Case - **Full name:** G. G. SMALL, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** May 24, 1929 - **Citations:** 16 B.T.A. 658; 1929 BTA LEXIS 2540 - **Precedential status:** Published - **Opinion:** Concurrence by Milliken - **Judges:** Foss, Smith, Agree, Milliken, Siefktn - **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/4489550 ## Opinion text Milliken, concurring in the result: The findings of fact to my mind clearly show that this petitioner was not liable as a transferee. I do not find it necessary to indulge in the speculation upon which the opinion is based. Smith and Van Foss an agree with the above. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489550. Public record. Not legal advice.