Opinion

Kenny v. Commissioner

11 T.C. 857
1948 U.S. Tax Ct. LEXIS 28

Court: United States Tax Court
Filed: Nov 29, 1948
Status: Published
Author: Opper
On the bench: Opper
Cited by: 8 cases
Authority: More cited than 10.1%

The opinion

OppeR, J., dissenting: The present result seems to me utterly irreconcilable with that in Estate of Charles H. Wiggin, 3 T. C. 464 , even as that case is interpreted for purposes of distinction in Estate of Edwin E. Jack, 6 T. C. 241, 246 . See Estate of Eunice M. Greene, 11 T. C. 205 . If the Wiggin case is erroneous, a due regard for reasonably definite and consistent rules for the guidance of taxpayers seems to me to require that it be explicitly overruled.

Tukner, /., agrees with this dissent.

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