Opinion

Foster Frosty Foods, Inc. v. Commissioner

39 T.C. 772
1963 U.S. Tax Ct. LEXIS 197

Court: United States Tax Court
Filed: Feb 12, 1963
Status: Published
Author: Pieroe
On the bench: Raum,Tietjens,Withey,Fisher
Cited by: 11 cases
Authority: More cited than 10.3%

Reversed by Foster Frosty Foods, Inc. v. Commissioner of Internal Revenue, 332 F.2d 230 (1964)

The opinion

PiEROE, dissenting: I think the Court should have followed and applied the recent decision of the Ninth Circuit in Wilkins Pontiac v. Commissioner, 298 F. 2d 893 , which I believe reached the correct result.

FisheR and MttlRONey, JJ., agree with this dissent.

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