# Mills v. Commissioner

> United States Tax Court · July 14, 1948 · 11 T.C. 25

URL: https://www.frixlaw.com/law-library/cases/4472900

## Case

- **Full name:** Judson Mills v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** July 14, 1948
- **Citations:** 11 T.C. 25; 1948 U.S. Tax Ct. LEXIS 129
- **Precedential status:** Published
- **Opinion:** Dissent by Murdock
- **Judges:** Disney,Disney
- **Cited by:** 50 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/4472900

## Opinion text

MuRdock, J., dissenting: The petitioner is not entitled to any deduction for interest. The machinery manufacturers computed imaginary interest in arriving at the amounts they would demand of the petitioner for the use of the machines, but the petitioner owed no debt, did not agree to pay interest and paid no interest.
Leech and Disney, JJ., agree with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4472900. Public record. Not legal advice.