# Sparrow v. Commissioner > United States Board of Tax Appeals · November 9, 1929 · 18 B.T.A. 1 URL: https://www.frixlaw.com/law-library/cases/4489893 ## Case - **Full name:** MARGARET B. SPARROW, JOHN C. VEDDER, AND EDWARD GRANT SPARROW, AS TRUSTEES UNDER THE WILL OF EDWARD W. SPARROW, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** November 9, 1929 - **Citations:** 18 B.T.A. 1; 1929 BTA LEXIS 2116 - **Precedential status:** Published - **Opinion:** Dissent by Murdock - **Judges:** Smith, Murdock - **Cited by:** 16 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/4489893 ## Opinion text Murdock, dissenting: I dissent from a part of the prevailing opinion dealing with the last point. The opinion states in regard to this point that it is not apparent that the error complained of was committed by the respondent. I believe we should take no action in any case until it is apparent that the Commissioner has committed some error. See Henry Wilson et al., 16 B. T. A. 1280. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489893. Public record. Not legal advice.