# Liddle v. Commissioner

> United States Tax Court · August 22, 1994 · 103 T.C. 285

URL: https://www.frixlaw.com/law-library/cases/4472367

## Case

- **Full name:** Brian P. Liddle and Brenda H. Liddle v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** August 22, 1994
- **Citations:** 103 T.C. 285; 103 T.C. No. 16; 1994 U.S. Tax Ct. LEXIS 61
- **Precedential status:** Published
- **Opinion:** Dissent by Gerber
- **Judges:** Laro,Cohen,Swift,Wright,Parr,Wells,Ruwe,Colvin,Chiechi,Hamblen,Jacobs,Whalen,Halpern,Gerber,Halpern,Hamblen,Chabot,Jacobs,Whalen,Beghe
- **Cited by:** 19 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/4472367

## Opinion text

Gerber, J., dissenting: I respectfully dissent in this case for the same reasons expressed in my dissenting opinion in Simon v. Commissioner, 103 T.C. 247, 281 (1994) (Gerber, J., dissenting).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4472367. Public record. Not legal advice.