# Dickinson v. Commissioner > United States Board of Tax Appeals · January 14, 1930 · 18 B.T.A. 790 URL: https://www.frixlaw.com/law-library/cases/4490130 ## Case - **Full name:** JACOB M. DICKINSON, JR., AND THE NATIONAL BANK OF THE REPUBLIC OF CHICAGO, EXECUTORS, ESTATE OF JOCOB M. DICKINSON, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 14, 1930 - **Citations:** 18 B.T.A. 790; 1930 BTA LEXIS 2587 - **Precedential status:** Published - **Opinion:** Dissent by Murdock - **Judges:** Lansdon, Smith, Murdock - **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/4490130 ## Opinion text Murdock, dissenting: In my opinion the determination of the Commissioner should have been approved for lack of evidence. Smith agrees with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490130. Public record. Not legal advice.