The opinion
Murdock, J., dissenting: I think Lydia bought an annuity and is taxable on it in accordance with section 22 (b) (2) (A).
Van Fossan and Hill, <//., agree with this dissent.
Opinion
Hopkins v. Commissioner
- 13 T.C. 952
- 1949 U.S. Tax Ct. LEXIS 11
- Court
- United States Tax Court
- Filed
- Dec 20, 1949
- Status
- Published
- Author
- Murdock
- On the bench
- Arundell,Disney
- Cited by
- 11 cases
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.