# Home Trust Co. v. Commissioner > United States Board of Tax Appeals · January 19, 1931 · 21 B.T.A. 1255 URL: https://www.frixlaw.com/law-library/cases/4491317 ## Case - **Full name:** HOME TRUST CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 19, 1931 - **Citations:** 21 B.T.A. 1255; 1931 BTA LEXIS 2229 - **Precedential status:** Published - **Opinion:** Dissent by Sternhagen - **Judges:** Lansdon, Phillips, Only, Trammell, Sternhagen - **Cited by:** 2 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/4491317 ## Opinion text SterNhageN, dissenting: The petitioner bought stock in another corporation for $105,000, then advanced $75,000 to its subsidiary as a means of getting rid of the sublessee, and then dissolved the subsidiary. These are facts, each with its substantial legal significance ; and I can not agree that we may take the whole situation, ignore the clear facts, and say that the petitioner paid $180,000 for a 99-year lease. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4491317. Public record. Not legal advice.