# Duggan v. Commissioner > United States Board of Tax Appeals · December 16, 1930 · 21 B.T.A. 740 URL: https://www.frixlaw.com/law-library/cases/4491501 ## Case - **Full name:** JAMES DUGGAN, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** December 16, 1930 - **Citations:** 21 B.T.A. 740; 1930 BTA LEXIS 1806 - **Precedential status:** Published - **Opinion:** Dissent by Trammell - **Judges:** Trammell, Murdock - **Cited by:** 4 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/4491501 ## Opinion text Trammell, dissenting: In my opinion, the Board is without authority to decide the issues in a proceeding in which only the Commissioner is before the Board. It is well recognized that a judgment can not be entered against a deceased person and, if entered, it is void. Conceding that substitution might be made and that the executor or administrator might be made a proper party (at least, on his own motion), there has been no substitution in this proceeding. In the absence of a proper substitution of parties, it seems to me that the only alternative is by transferee proceedings. In my opinion, there should be some one, over whom the Board has jurisdiction, before it, to whom notice should be sent giving an opportunity to be heard before a final order is entered, otherwise, in my opinion, any further proceedings, are void and of no effect. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4491501. Public record. Not legal advice.