# Hyman v. Commissioner > United States Board of Tax Appeals · May 28, 1929 · 16 B.T.A. 762 URL: https://www.frixlaw.com/law-library/cases/4608493 ## Case - **Full name:** EDWIN C. HYMAN, JENNIE C. MOSLER, IRMA M. HYMAN, EXECUTORS, ESTATE OF MOSES MOSLER, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** May 28, 1929 - **Citations:** 16 B.T.A. 762; 1929 BTA LEXIS 2527 - **Precedential status:** Published - **Opinion:** Opinion - **Judges:** Phillips - **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/4608493 ## Opinion text EDWIN C. HYMAN, JENNIE C. MOSLER, IRMA M. HYMAN, EXECUTORS, ESTATE OF MOSES MOSLER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hyman v. Commissioner Docket No. 17895. United States Board of Tax Appeals 16 B.T.A. 762 ; 1929 BTA LEXIS 2527 ; May 28, 1929 , Promulgated *2527 W. W. Spalding, Esq., for the petitioners. Harold Allen, Esq., for the respondent. PHILLIPS *762 PHILLIPS: The Commissioner determined a deficiency of $37,841.80 in estate tax. The petitioners filed their petition for a redetermination of such deficiency alleging that the respondent erroneously increased the value of 3,600 shares of common stock of the Mosler Safe Co. owned by the decedent. FINDINGS OF FACT. The petitioners are executors and executrices of the estate of Moses Mosler, deceased, with their principal office in New York, N.Y. Moses Mosler, the decedent, died January 18, 1922. At the time of his death he owned 3,600 shares of the common stock of the Mosler Safe Co. The fair market value of such stock at the date of death of said decedent was $783.75 per share. Decision will be entered under Rule 50. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4608493. Public record. Not legal advice.