# Riter v. Commissioner

> United States Tax Court · February 18, 1944 · 3 T.C. 301

URL: https://www.frixlaw.com/law-library/cases/4478051

## Case

- **Full name:** Margaret A. C. Riter, Donee and Transferee v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** February 18, 1944
- **Citations:** 3 T.C. 301; 1944 U.S. Tax Ct. LEXIS 192
- **Precedential status:** Published
- **Opinion:** Dissent by Melloit
- **Judges:** Smith, Muedock, Only, Disnet, Melloit, Leech
- **Cited by:** 17 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/4478051

## Opinion text

Melloit, J., dissenting: I agree with the majority that petitioner’s plea of res adjudicata should not be sustained. My view upon the applicability of the statute of limitations has been previously stated. Evelyn N. Moore, 1 T. C. 14 (on appeal 2 C. C. A.); Fletcher Trust Co., 1 T. C. 798 (on appeal 7 C. C. A.); Alma M. Myer, 2 T. C. 291 (on appeal 8 C. C. A.); Marguerite E. Bauer, 2 T. C. 1016 .

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4478051. Public record. Not legal advice.