# Kraft Foods Co. v. Commissioner

> United States Tax Court · January 25, 1954 · 21 T.C. 513

URL: https://www.frixlaw.com/law-library/cases/4476620

## Case

- **Full name:** Kraft Foods Company (Formerly Kraft Cheese Company and Theretofore Kraft-Phenix Cheese Corporation) v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** January 25, 1954
- **Citations:** 21 T.C. 513; 1954 U.S. Tax Ct. LEXIS 310
- **Precedential status:** Published
- **Opinion:** Concurrence by Okper
- **Judges:** Arundell,Opper
- **Cited by:** 3 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/4476620

## Opinion text

OkpeR, J., concurring: While I am in agreement with the result now being reached I view it as inconsistent with Lansing Community Hotel Corporation, 14 T. C. 183 , affd. (C. A. 6) 187 F. 2d 487 . I thought and still think that case was erroneously decided but in the light of the present result it should in my opinion be expressly overruled. See Mullin Building Corporation, 9 T. C. 350, 358 , affd. (C. A. 3) 167 F. 2d 1001 .

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4476620. Public record. Not legal advice.