# Carpenter v. Commissioner

> United States Tax Court · January 13, 1948 · 10 T.C. 64

URL: https://www.frixlaw.com/law-library/cases/4472130

## Case

- **Full name:** Lawrence W. Carpenter v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** January 13, 1948
- **Citations:** 10 T.C. 64; 1948 U.S. Tax Ct. LEXIS 294
- **Precedential status:** Published
- **Opinion:** Dissent by Hill
- **Judges:** Arundell
- **Cited by:** 33 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/4472130

## Opinion text

Hill, J., dissenting: I disagree with the holding indicated in the second paragraph of the headnote.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4472130. Public record. Not legal advice.