Opinion

Maloney v. Commissioner

  • 25 T.C. 1219
  • 1956 U.S. Tax Ct. LEXIS 246
Court
United States Tax Court
Filed
Mar 13, 1956
Status
Published
Author
Murdock
On the bench
Rice,Opper
Cited by
6 cases

The opinion

Murdock, J., dissenting: There is not a sufficient economic and realistic distinction between round and job lots of these transactions in futures to reverse the Commissioner’s determination.

HaRRon, OppeR, and Pierce, JJ., agree with this dissent.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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