# Wheeler v. Commissioner > United States Board of Tax Appeals · July 9, 1935 · 32 B.T.A. 909 URL: https://www.frixlaw.com/law-library/cases/4495736 ## Case - **Full name:** DWIGHT C. WHEELER, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** July 9, 1935 - **Citations:** 32 B.T.A. 909; 1935 BTA LEXIS 877 - **Precedential status:** Published - **Opinion:** Dissent by Black - **Judges:** Smith, Well, Black - **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/4495736 ## Opinion text Black, dissenting: For substantially the same reasons as were given by the Board in Harold F. Seymour, 27 B. T. A. 403, I think the decision in the instant case should be one upholding the determination of the Commissioner that the sales of stock in question were not bona fide and did not result in deductible losses. I therefore dissent from the majority opinion. Sea well agrees with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495736. Public record. Not legal advice.