# Hatch v. Commissioner

> United States Tax Court · February 16, 1950 · 14 T.C. 237

URL: https://www.frixlaw.com/law-library/cases/4475133

## Case

- **Full name:** May D. Hatch v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** February 16, 1950
- **Citations:** 14 T.C. 237; 1950 U.S. Tax Ct. LEXIS 274
- **Precedential status:** Published
- **Opinion:** Dissent by Fossan
- **Judges:** Fossan, Turnee, Hill
- **Cited by:** 12 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Reversed on other grounds by Hatch v. Commissioner of Internal Revenue, 190 F.2d 254 (1951).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4475133

## Opinion text

VAN FossaN, J., dissenting: Being of the opinion that United States v. Carter, 19 Fed. (2d) 121, is the correct statement of law that should govern in the present case, and feeling that Commissioner v. Winslow, 113 Fed. (2d) 418, is by analogy also good authority in support of petitioner’s position, I respectfully dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4475133. Public record. Not legal advice.