Opinion

Arnes v. Commissioner

  • 102 T.C. 522
  • 102 T.C. No. 20
  • 1994 U.S. Tax Ct. LEXIS 22
Court
United States Tax Court
Filed
Apr 5, 1994
Status
Published
Author
Hamblen
On the bench
FAY,HAMBLEN,CHABOT,COHEN,WRIGHT,WELLS,CHIECHI,LARO,PARR
Cited by
7 cases

The opinion

Hamblen, C.J., concurring: I agree not only with the majority opinion, but also with Judge Chiechi’s concurring opinion and with that part of Judge Beghe’s concurring opinion that relates to the historical and policy reasons for leaving preexisting redemption tax law intact.

Wright and Wells, JJ., agree with this concurring opinion.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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