# McCahill v. Commissioner > United States Board of Tax Appeals · February 13, 1934 · 29 B.T.A. 1080 URL: https://www.frixlaw.com/law-library/cases/4493265 ## Case - **Full name:** JAMES R. MCCAHILL, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 13, 1934 - **Citations:** 29 B.T.A. 1080; 1934 BTA LEXIS 1429 - **Precedential status:** Published - **Opinion:** Dissent by Trammell - **Judges:** Lansdon, Trammell - **Cited by:** 5 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/4493265 ## Opinion text 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. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4493265. Public record. Not legal advice.