Opinion

McCahill v. Commissioner

  • 29 B.T.A. 1080
  • 1934 BTA LEXIS 1429
Court
United States Board of Tax Appeals
Filed
Feb 13, 1934
Status
Published
Author
Trammell
On the bench
Lansdon, Trammell
Cited by
5 cases

The opinion

TRAmmell,

dissenting: In my opinion, the question is, What was the value of the ore property at the basic date ? My view is that the evidence shows that the original valuation was erroneous and should be corrected, not on any evidence subsequently developed or based on subsequent events, but on account of gross error in the original valuation.

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