# Newaygo Portland Cement Co. v. Commissioner > United States Board of Tax Appeals · April 6, 1933 · 27 B.T.A. 1097 URL: https://www.frixlaw.com/law-library/cases/4492804 ## Case - **Full name:** NEWAYGO PORTLAND CEMENT COMPANY, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 6, 1933 - **Citations:** 27 B.T.A. 1097; 1933 BTA LEXIS 1251 - **Precedential status:** Published - **Opinion:** Dissent by Love - **Judges:** Love, Black - **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/4492804 ## Opinion text Love, dissenting: I heard this case and observed the witnesses who testified, and am convinced that the evidence clearly shows that the *1108 value of the “ Riparian Land, Water-Power Rights & Power-House Site Land ” was $300,000, instead of $100,000, as determined by the respondent; and that the basis used by the respondent of $183,526.57 for the “ Power House, Dam & Electric Meters ” should not be disturbed, as petitioner has not questioned the correctness of such determination and the evidence offered by the respondent does not prove that he erred in that respect. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492804. Public record. Not legal advice.