# Newaygo Portland Cement Co. v. Commissioner

> United States Board of Tax Appeals · April 6, 1933 · 27 B.T.A. 1097

URL: https://www.frixlaw.com/law-library/cases/8308158

## Case

- **Full name:** Newaygo Portland Cement Company v. Commissioner of Internal Revenue
- **Court:** United States Board of Tax Appeals
- **Decided:** April 6, 1933
- **Citations:** 27 B.T.A. 1097
- **Precedential status:** Published
- **Opinion:** Dissent by Love
- **Judges:** Black, Love
- **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/8308158

## Opinion text

Love,
dissenting: I heard this case and observed the witnesses who testified, and am convinced that the evidence clearly shows that the *1108 value of the “ Riparian Land, Water-Power Rights & Power-House Site Land ” was $300,000, instead of $100,000, as determined by the respondent; and that the basis used by the respondent of $183,526.57 for the “ Power House, Dam & Electric Meters ” should not be disturbed, as petitioner has not questioned the correctness of such determination and the evidence offered by the respondent does not prove that he erred in that respect.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8308158. Public record. Not legal advice.