# Cameron Machine Co. v. Commissioner

> United States Tax Court · June 14, 1955 · 24 T.C. 394

URL: https://www.frixlaw.com/law-library/cases/4477086

## Case

- **Full name:** Cameron Machine Company v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** June 14, 1955
- **Citations:** 24 T.C. 394; 1955 U.S. Tax Ct. LEXIS 172
- **Precedential status:** Published
- **Opinion:** Dissent by Kern
- **Judges:** Fisher,Opper
- **Cited by:** 0 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/4477086

## Opinion text

Kern, G. J., dissenting: In my opinion the case of Washington Railway & Electric Co., 40 B. T. A. 1249, which was reviewed by the full Board, which was not appealed, and in which the Commissioner acquiesced (1940-1 C. B. 5), correctly states the law applicable to the first issue herein in spite of the assumption to the contrary made by those who drafted the Congressional report quoted in the majority opinion herein. I know of no valid reason why the rule in Washington Railway & Electric Go. should be confined in its application to situations in which the taxpayer is a public utility. Therefore, 1 respectfully note my dissent.
IlARRON and Opper, JJ.. agree with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4477086. Public record. Not legal advice.