# Hummel-Ross Fibre Corp. v. Commissioner > United States Board of Tax Appeals · October 30, 1934 · 31 B.T.A. 451 URL: https://www.frixlaw.com/law-library/cases/4495421 ## Case - **Full name:** HUMMEL-ROSS FIBRE CORPORATION, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** October 30, 1934 - **Citations:** 31 B.T.A. 451; 1934 BTA LEXIS 1090 - **Precedential status:** Published - **Opinion:** Dissent by Mtjedock - **Judges:** Mtjedock, Smith - **Cited by:** 0 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/4495421 ## Opinion text Mtjedock, dissenting: I think the determination of the Commissioner that the bonds were sold at par and nothing was received for the stock should be approved because the petitioner has failed to introduce evidence from which the Board can determine how much was paid for the' bonds and how much was paid for the stock. Where a guess is the only alternative to an affirmance of the Commissioner’s determination, the determination should be approved. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495421. Public record. Not legal advice.