# Herndon v. Commissioner > United States Board of Tax Appeals · January 21, 1930 · 18 B.T.A. 892 URL: https://www.frixlaw.com/law-library/cases/4490151 ## Case - **Full name:** JAMES HERNDON, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 21, 1930 - **Citations:** 18 B.T.A. 892; 1930 BTA LEXIS 2575 - **Precedential status:** Published - **Opinion:** Dissent by Trammell - **Judges:** Lansdon, Foss, Trammell, Murdock - **Cited by:** 1 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/4490151 ## Opinion text TRAmmell, dissenting: Since the affidavit was admitted in evidence, it must be considered as such. I see no reason to doubt the. truth thereof. The facts disclosed thereby, uncontradicted and un-impeached, in my opinion are sufficient to meet the burden of proof. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490151. Public record. Not legal advice.