# Braunstein v. Commissioner > United States Tax Court · April 11, 1961 · 36 T.C. 22 URL: https://www.frixlaw.com/law-library/cases/4479111 ## Case - **Full name:** Benjamin Braunstein and Diana Braunstein, 1 v. Commissioner of Internal Revenue - **Court:** United States Tax Court - **Decided:** April 11, 1961 - **Citations:** 36 T.C. 22; 1961 U.S. Tax Ct. LEXIS 178 - **Precedential status:** Published - **Opinion:** Dissent by Kern - **Judges:** Kern, Turnee - **Cited by:** 1 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/4479111 ## Opinion text Kern, J., dissenting. I am unable to agree with the conclusions reached by the majority from the evidentiary facts herein, few of which are themselves in dispute. In my opinion the sale by petitioners of their stock was “attributable solely to circumstances which arose after * * * construction * * * (other than circumstances which reasonably could be anticipated at the time of * * * construction * * *).” I would therefore conclude on the authority of Charles J. Riley, 35 T.C. 848 , and Maxwell Temkin, 35 T.C. 906 , that the corporations here involved were not collapsible corporations within the meaning of section 111 (m) of the Internal Revenue Code of 1939. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4479111. Public record. Not legal advice.