# Mellon v. Commissioner
> United States Board of Tax Appeals · December 7, 1937 · 36 B.T.A. 977
URL: https://www.frixlaw.com/law-library/cases/4496579
## Case
- **Full name:** A. W. MELLON, v. COMMISSIONER OF INTERNAL REVENUE, 1
- **Court:** United States Board of Tax Appeals
- **Decided:** December 7, 1937
- **Citations:** 36 B.T.A. 977; 1937 BTA LEXIS 628
- **Precedential status:** Published
- **Opinion:** Concurring in part by Murdock
- **Judges:** Supreme, McClintic, Marshall, Sternhagen, Reached, Harron, Turner, Fossan, Smith, Mellott, Black, Hill, Issue, Disney, Murdock, Controlled, That, Gromam, Tyson, Arundell, Transaction, Arnold, Leech, Solely, Agree
- **Cited by:** 26 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/4496579
## Opinion text
Murdock,
dissenting and concurring: The evidence shows to my satisfaction that the petitioner is entitled to deduct the loss claimed on the sale of the Western Public Service Corporation stock. I concur in the result reached by the majority of the Board on all other issues although I do not agree with all that is said in the majority opinions. I decide the McClintic-Marshall—Bethlehem reorganization issue against the contention of the petitioner, first, because, on authority of Gromam v. Commissioner, 302 U. S. 82 , Bethlehem was not “a party to a reorganization” and, second, because, the subsidiaries of Bethlehem did not acquire “substantially all” of the assets of McClintic-Marshall within the meaning of the statute. Alice V. St. Onge, 31 B. T. A. 295; David Gross, 34 B. T. A. 395. See also dissent in Elkhorn Coal Co., 34 B. T. A. 845.
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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4496579. Public record. Not legal advice.