# Deupree v. Commissioner

> United States Tax Court · November 24, 1942 · 1 T.C. 113

URL: https://www.frixlaw.com/law-library/cases/4471047

## Case

- **Full name:** Richard R. Deupree v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** November 24, 1942
- **Citations:** 1 T.C. 113; 1942 U.S. Tax Ct. LEXIS 29
- **Precedential status:** Published
- **Opinion:** Dissent by Fossan
- **Judges:** Mellott
- **Cited by:** 36 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/4471047

## Opinion text

VAN FossaN, J., dissenting: I respectfully dissent. I do not regard this as a proper case in which to apply tbe doctrine of constructive receipt.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4471047. Public record. Not legal advice.