# Lane v. Commissioner

> United States Tax Court · May 31, 1956 · 26 T.C. 405

URL: https://www.frixlaw.com/law-library/cases/4477423

## Case

- **Full name:** Joyce Primrose Lane (Formerly Joyce Primrose Boozer) v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** May 31, 1956
- **Citations:** 26 T.C. 405; 1956 U.S. Tax Ct. LEXIS 179
- **Precedential status:** Published
- **Opinion:** Dissent by Murdock
- **Judges:** Rice
- **Cited by:** 21 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/4477423

## Opinion text

Murdock, J., dissenting: The Court has no idea why the husband did not sign the return, and the evidence does not overcome the presumption of correctness attaching to the Commissioner’s determination.
Harron and Pierce, JJ.: agree with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4477423. Public record. Not legal advice.