# Field v. Commissioner

> United States Board of Tax Appeals · May 18, 1932 · 26 B.T.A. 116

URL: https://www.frixlaw.com/law-library/cases/8308054

## Case

- **Full name:** Marshall Field v. Commissioner of Internal Revenue
- **Court:** United States Board of Tax Appeals
- **Decided:** May 18, 1932
- **Citations:** 26 B.T.A. 116
- **Precedential status:** Published
- **Opinion:** Dissent by Love
- **Judges:** Aeundell, Agree, Love, Smith, Sternhagen
- **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/8308054

## Opinion text

Love,
dissenting: I dissent from the prevailing opinion because the record fails to convince me that a man of Field’s known and recognized business experience and sagacity would invest in an enterprise of that kind the amount of capital which the record shows he put into the Caumsett Farm and expect it to prove a profitable investment from a financial standpoint. His ambitions and motives evidently were along other lines.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8308054. Public record. Not legal advice.