# Arnes v. Commissioner

> United States Tax Court · April 5, 1994 · 102 T.C. 522

URL: https://www.frixlaw.com/law-library/cases/4472317

## Case

- **Full name:** JOHN A. ARNES v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Tax Court
- **Decided:** April 5, 1994
- **Citations:** 102 T.C. 522; 102 T.C. No. 20; 1994 U.S. Tax Ct. LEXIS 22
- **Precedential status:** Published
- **Opinion:** Concurrence by Hamblen
- **Judges:** FAY,HAMBLEN,CHABOT,COHEN,WRIGHT,WELLS,CHIECHI,LARO,PARR
- **Cited by:** 7 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/4472317

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4472317. Public record. Not legal advice.