# Clark v. Commissioner

> United States Tax Court · February 20, 1952 · 17 T.C. 1357

URL: https://www.frixlaw.com/law-library/cases/4475712

## Case

- **Full name:** Ruth S. Clark v. Commissioner of Internal Revenue, Hazel S. Rutherford v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** February 20, 1952
- **Citations:** 17 T.C. 1357; 1952 U.S. Tax Ct. LEXIS 270
- **Precedential status:** Published
- **Opinion:** Dissent by Türner
- **Judges:** Raum
- **Cited by:** 1 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/4475712

## Opinion text

TüRNER, J., dissenting: As I understand it, a regulation has the force and effect of law, unless it is an unreasonable interpretation of the statute. I agree with Judge Raum that these cases are covered by the regulation, and I do not understand from the opinion that the majority of the Court necessarily thinks otherwise. It is accordingly my opinion that we may not decide these cases contrary to the regulation, without finding and concluding that the regulation is an unreasonable interpretation of the statute. And it is not enough merely to conclude that they are distinguishable from and not controlled by the decision of the Supreme Court in Helvering v. Clifford, 309 U. S. 331 . but are controlled by our decision in Mary Louise Bok, 46 B. T. A. 678, decided prior to the promulgation of the said regulation.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4475712. Public record. Not legal advice.