# Hopkins v. Commissioner > United States Tax Court · December 20, 1949 · 13 T.C. 952 URL: https://www.frixlaw.com/law-library/cases/4474877 ## Case - **Full name:** Lydia Hopkins v. Commissioner of Internal Revenue, Mary K. Hopkins Trust, No. 5991, Wells Fargo Bank & Union Trust Co., Trustee v. Commissioner of Internal Revenue - **Court:** United States Tax Court - **Decided:** December 20, 1949 - **Citations:** 13 T.C. 952; 1949 U.S. Tax Ct. LEXIS 11 - **Precedential status:** Published - **Opinion:** Dissent by Murdock - **Judges:** Arundell,Disney - **Cited by:** 11 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/4474877 ## Opinion text 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,