# Vale v. Commissioner

> United States Board of Tax Appeals · July 31, 1934 · 30 B.T.A. 1351

URL: https://www.frixlaw.com/law-library/cases/4495121

## Case

- **Full name:** ELIZABETH S. VALE, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** July 31, 1934
- **Citations:** 30 B.T.A. 1351; 1934 BTA LEXIS 1187
- **Precedential status:** Published
- **Opinion:** Dissent by Seawell
- **Judges:** Trammell, Black, Matthews, Marquette, Seawell, Agree
- **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/4495121

## Opinion text

Seawell,
dissenting: I dissent upon the grounds stated in my dissent to William Huggett, 24 B.T.A. 669 , page 676, part of which is in agreement with the Circuit Court of Appeals on appeal of that case, 64 Fed. (2d) 705.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495121. Public record. Not legal advice.