# National Bank of Commerce v. Commissioner

> United States Tax Court · April 13, 1951 · 16 T.C. 769

URL: https://www.frixlaw.com/law-library/cases/4475620

## Case

- **Full name:** National Bank of Commerce v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** April 13, 1951
- **Citations:** 16 T.C. 769; 1951 U.S. Tax Ct. LEXIS 226
- **Precedential status:** Published
- **Opinion:** Dissent by Opper
- **Judges:** Black, Opper
- **Cited by:** 13 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/4475620

## Opinion text

Opper, •/., dissenting: I respectfully express my disagreement with the result presently being reached, not only for the reasons stated in Ames Trust & Savings Bank, 12 T. C. 770 , but also on the authority of Economy Savings & Loan Co., 5 T. C. 543 , which is patently indistinguishable from the present proceeding but has not been overruled.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4475620. Public record. Not legal advice.