# Week v. Commissioner > United States Board of Tax Appeals · June 9, 1932 · 26 B.T.A. 340 URL: https://www.frixlaw.com/law-library/cases/4492640 ## Case - **Full name:** EDMUND R. WEEK, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** June 9, 1932 - **Citations:** 26 B.T.A. 340; 1932 BTA LEXIS 1322 - **Precedential status:** Published - **Opinion:** Dissent by Goodrich - **Judges:** Lansdon, Matthews, Agree, Trammell, Goodrich - **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/4492640 ## Opinion text Goodrich, dissenting: I can not agree that .a site which sold for $200,000 in 1923 had no market value in excess of its cost as farm land at March 1, 1913, when, according to the evidence, there was then a greater demand for power sites because of a larger population within the area to be served and more activity in the development of water power and in general business than existed at the time the sale was made. LaNsdoN and Black agree with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492640. Public record. Not legal advice.