# Central Pa. Sav. Ass'n v. Commissioner

> United States Tax Court · March 30, 1995 · 104 T.C. 384

URL: https://www.frixlaw.com/law-library/cases/4472428

## Case

- **Full name:** Central Pennsylvania Savings Association and Subsidiaries v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** March 30, 1995
- **Citations:** 104 T.C. 384; 104 T.C. No. 19; 1995 U.S. Tax Ct. LEXIS 18
- **Precedential status:** Published
- **Opinion:** Concurrence by Gerber
- **Judges:** Hamblen,Chabot,Cohen,Whalen,Colvin,Beghe,Chiechi,Gerber,Parker,Jacobs,Wright,Parr,Ruwe,Wells,Swift,Laro,Halpern
- **Cited by:** 26 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/4472428

## How later opinions describe it (automated extraction)

- discussing the “checkered career” of Chevron deference in the tax arena
- discussing the review of Federal tax regulations under Natl. Muffler in relation to Chevron
- noting the Supreme Court's application of National Muffler after Chevron

## Opinion text

Gerber J., concurring: Although I concur in the majority’s result, for the reasons expressed in my dissenting opinions in Pacific First Fed. Sav. Bank v. Commissioner, 94 T.C. 101, 117 (1990), and Georgia Fed. Bank v. Commissioner, 98 T.C. 105, 121 (1992), I continue to regard the questioned regulation as valid.
Parker, Jacobs, Wright, Parr, and Ruwe, JJ., agree with this concurring opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4472428. Public record. Not legal advice.