# Underwood v. Commissioner > United States Board of Tax Appeals · October 1, 1930 · 20 B.T.A. 1117 URL: https://www.frixlaw.com/law-library/cases/4490999 ## Case - **Full name:** H. A. UNDERWOOD, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** October 1, 1930 - **Citations:** 20 B.T.A. 1117; 1930 BTA LEXIS 1966 - **Precedential status:** Published - **Opinion:** Dissent by Muedock - **Judges:** Smith, Muedock, Trammell - **Cited by:** 5 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/4490999 ## Opinion text Muedock, dissenting: I dissent on the last point because the petitioner has not made his contention and the facts to support it sufficiently clear to enable me to say that the Commissioner erred. I do not know what happened, therefore, I can not say who is right. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490999. Public record. Not legal advice.