# Maloney v. Commissioner

> United States Tax Court · March 13, 1956 · 25 T.C. 1219

URL: https://www.frixlaw.com/law-library/cases/4477202

## Case

- **Full name:** Joseph Maloney and Helen Maloney v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** March 13, 1956
- **Citations:** 25 T.C. 1219; 1956 U.S. Tax Ct. LEXIS 246
- **Precedential status:** Published
- **Opinion:** Dissent by Murdock
- **Judges:** Rice,Opper
- **Cited by:** 6 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/4477202

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4477202. Public record. Not legal advice.