# Great W. Power Co. v. Commissioner > United States Board of Tax Appeals · April 26, 1934 · 30 B.T.A. 503 URL: https://www.frixlaw.com/law-library/cases/4495193 ## Case - **Full name:** GREAT WESTERN POWER COMPANY OF CALIFORNIA, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 26, 1934 - **Citations:** 30 B.T.A. 503; 1934 BTA LEXIS 1317 - **Precedential status:** Published - **Opinion:** Dissent by Sternhagen - **Judges:** Sternhagen, Fossan - **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/4495193 ## Opinion text Sternhagen, dissenting: In my opinion, the proportionate un-amortized discount and costs of the General Lien 8’s, dealt with in the second point, should not be deducted in 1924 when they were converted, as originally provided, into 7’s; but should be spread over the term of the Y’s. I agree with Judge Mack’s dissenting opinion in San Joaquin Light & Power Co. v. McLaughlin, 65 Fed. (2d) 677, that the obligation of the Y’s should be regarded as a continuation pro tanto of the indebtedness of the original issue. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495193. Public record. Not legal advice.