# Knoxville Truck Sales & Service, Inc. v. Commissioner

> United States Tax Court · April 15, 1948 · 10 T.C. 616

URL: https://www.frixlaw.com/law-library/cases/4472124

## Case

- **Full name:** Knoxville Truck Sales & Service, Inc. v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** April 15, 1948
- **Citations:** 10 T.C. 616; 1948 U.S. Tax Ct. LEXIS 220
- **Precedential status:** Published
- **Opinion:** Dissent by Opper
- **Judges:** Lemire, Aknoed, Opper
- **Cited by:** 11 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/4472124

## Opinion text

OppeR, J., dissenting: Believing that the situation after April 1942 is controlled by Burnet v. Commonwealth Improvement Co., 287 U. S. 415 ; Interstate Transit Lines v. Commissioner, 319 U. S. 590 ; and Higgins v. Smith, 308 U. S. 561 , I think the income for the entire period should be taxed to the de facto corporation.
Aknoed, /., agrees with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4472124. Public record. Not legal advice.