# Guaranty Trust Co. v. Commissioner

> United States Board of Tax Appeals · April 23, 1937 · 35 B.T.A. 916

URL: https://www.frixlaw.com/law-library/cases/4496371

## Case

- **Full name:** GUARANTY TRUST COMPANY OF NEW YORK AND J. WHITNEY PETERSON, EXECUTORS OF WILL OF JONATHAN PETERSON, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** April 23, 1937
- **Citations:** 35 B.T.A. 916; 1937 BTA LEXIS 814
- **Precedential status:** Published
- **Opinion:** Dissent by Murdock
- **Judges:** Harron, Smith, Arundell, Leech, Foss, Agree, Murdock
- **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/4496371

## Opinion text

Murdock,
dissenting: This is a case where differences of opinion may be expected. However, I think too many inferences or suspicions have been used to overcome the petitioners’ nncontradicted evidence.
Smith, Yah Foss an, and Leech agree with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4496371. Public record. Not legal advice.