# Galvin v. Commissioner > United States Board of Tax Appeals · April 29, 1927 · 6 B.T.A. 1085 URL: https://www.frixlaw.com/law-library/cases/4499605 ## Case - **Full name:** JOHN M. GALVIN, ADMINISTRATOR, ESTATE OF A. A. CLARK, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 29, 1927 - **Citations:** 6 B.T.A. 1085; 1927 BTA LEXIS 3321 - **Precedential status:** Published - **Opinion:** Opinion of the court by Güeen - **Judges:** Güeen - **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/4499605 ## Opinion text *1086 OPINION. Güeen : The petitioner produced five witnesses, all men of the highest integrity, who had been familiar with the real estate in question for many years. Each of. these men testified unequivocally that the property in question had on March 1, 1913* a fair market value of $30,000. One witness was produced by the respondent. This witness placed the March 1, 1913, value at $22,500 but his testimony was far from convincing. Yfe are convinced that the property had on March 1, 1913, a fair market value of $30,000 and have so found. Judgment will be entered after 15 days’ notice, under Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499605. Public record. Not legal advice.