# Hurley v. Commissioner

> United States Tax Court · September 24, 1954 · 22 T.C. 1256

URL: https://www.frixlaw.com/law-library/cases/4476729

## Case

- **Full name:** H. A. Hurley v. Commissioner of Internal Revenue, H. A. and Opal Hurley v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** September 24, 1954
- **Citations:** 22 T.C. 1256; 1954 U.S. Tax Ct. LEXIS 94
- **Precedential status:** Published
- **Opinion:** Dissent by Fisher
- **Judges:** Raum,Fisher
- **Cited by:** 49 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/4476729

## Opinion text

Fisher, /., dissenting: I dissent with respect to that portion of the Opinion which relates to the application of the statute of limitations.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4476729. Public record. Not legal advice.