# Archer v. Commissioner > United States Board of Tax Appeals · June 26, 1942 · 47 B.T.A. 228 URL: https://www.frixlaw.com/law-library/cases/4499086 ## Case - **Full name:** ESTATE OF FRANK M. ARCHER, SR., FRANK M. ARCHER, ADMINISTRATOR, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** June 26, 1942 - **Citations:** 47 B.T.A. 228; 1942 BTA LEXIS 720 - **Precedential status:** Published - **Opinion:** Dissent by Leech - **Judges:** Sternhagen, Leech, Mellott - **Cited by:** 7 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/4499086 ## Opinion text Leech, dissenting on the second issue: The majority opinion states that “whether * * * the claim [of decedent] had any value [at the time of decedent’s death] can not as a matter of fact be determined upon the evidence in the present record * * Upon that finding, I think respondent’s determination should be affirmed. Helvering v. Enright, 312 U. S. 636 ; Estate of George W. Wickersham, 44 B. T. A. 619; dismissed (C. C. A., 2d Cir., Feb. 9, 1942). Mellott agrees with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499086. Public record. Not legal advice.