# Kenny v. Commissioner

> United States Tax Court · November 29, 1948 · 11 T.C. 857

URL: https://www.frixlaw.com/law-library/cases/4473001

## Case

- **Full name:** Estate of Anna Finley Kenny, Franklin A. Kenny v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** November 29, 1948
- **Citations:** 11 T.C. 857; 1948 U.S. Tax Ct. LEXIS 28
- **Precedential status:** Published
- **Opinion:** Dissent by Opper
- **Judges:** Opper
- **Cited by:** 8 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/4473001

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4473001. Public record. Not legal advice.