# Kleeson Co. v. Commissioner > United States Board of Tax Appeals · April 30, 1927 · 6 B.T.A. 1153 URL: https://www.frixlaw.com/law-library/cases/4499625 ## Case - **Full name:** KLEESON COMPANY, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 30, 1927 - **Citations:** 6 B.T.A. 1153; 1927 BTA LEXIS 3307 - **Precedential status:** Published - **Opinion:** Dissent by Murdochgreen - **Judges:** Green, Smith, Murdoch - **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/4499625 ## Opinion text Murdoch and GreeN dissenting: We can not agree with that portion of the prevailing opinion which holds that the evidence does not warrant a finding that the contract had any value when turned over to the corporation by Bloyd and Bachenheimer. In 1919, these contracts for prison labor were no longer let upon competitive bids and there is nothing in the evidence which would preclude a finding that this contract had a value. On the contrary the findings of fact clearly indicate to our minds that the contract had a substantial value, which amounted to $150,000 at least. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499625. Public record. Not legal advice.