# Foster Frosty Foods, Inc. v. Commissioner

> United States Tax Court · February 12, 1963 · 39 T.C. 772

URL: https://www.frixlaw.com/law-library/cases/4479552

## Case

- **Full name:** Foster Frosty Foods, Inc. v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** February 12, 1963
- **Citations:** 39 T.C. 772; 1963 U.S. Tax Ct. LEXIS 197
- **Precedential status:** Published
- **Opinion:** Dissent by Pieroe
- **Judges:** Raum,Tietjens,Withey,Fisher
- **Cited by:** 11 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Reversed by Foster Frosty Foods, Inc. v. Commissioner of Internal Revenue, 332 F.2d 230 (1964).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4479552

## Opinion text

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.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4479552. Public record. Not legal advice.