# Roebling v. Commissioner > United States Board of Tax Appeals · January 14, 1938 · 37 B.T.A. 82 URL: https://www.frixlaw.com/law-library/cases/4496748 ## Case - **Full name:** CORNELIA W. ROEBLING, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 14, 1938 - **Citations:** 37 B.T.A. 82; 1938 BTA LEXIS 1089 - **Precedential status:** Published - **Opinion:** Concurrence by Murdock - **Judges:** Harron, Smith, Mellott, Arundell, Black, Murdock, Turner, Agree, Disney - **Cited by:** 6 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/4496748 ## Opinion text Murdock, concurring: I think this case is contrary to that of Victor G. Marquissee, 11 B. T. A. 334; affd., 47 Fed. (2d) 32. The effort to distinguish the latter case in the Watson case does not satisfy me. However, since the Commissioner has acquiesced in the Watson case, I concur in the result reached here. Smith agrees with the above. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4496748. Public record. Not legal advice.