# Mitchell v. Commissioner

> United States Tax Court · December 30, 1960 · 35 T.C. 550

URL: https://www.frixlaw.com/law-library/cases/4479002

## Case

- **Full name:** Calvin D. Mitchell and Fay Bond Mitchell v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** December 30, 1960
- **Citations:** 35 T.C. 550; 1960 U.S. Tax Ct. LEXIS 4
- **Precedential status:** Published
- **Opinion:** Dissent by Forrester
- **Judges:** Train,Forrester
- **Cited by:** 8 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Reversed by Calvin D. Mitchell and Fay Bond Mitchell v. Commissioner of Internal Revenue, 300 F.2d 533 (1962).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4479002

## Opinion text

Forrester, J., dissenting: I believe that Congress’ omission of the qualifying phrase “directly or indirectly” from the critical portion of section 1239 was studied and would therefore reach the opposite result.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4479002. Public record. Not legal advice.