# Smith v. Commissioner

> United States Tax Court · January 16, 1945 · 4 T.C. 573

URL: https://www.frixlaw.com/law-library/cases/4479702

## Case

- **Full name:** Alice Ogden Smith v. Commissioner of Internal Revenue, Lester A. Smith v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** January 16, 1945
- **Citations:** 4 T.C. 573; 1945 U.S. Tax Ct. LEXIS 250
- **Precedential status:** Published
- **Opinion:** Dissent by Leechhillhaekonkernopper
- **Judges:** Smith,Disney,Opper
- **Cited by:** 9 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/4479702

## Opinion text

Leech, Hill, Haekon, Kern, and Opper, JJ., dissenting: We can not fairly distinguish the facts in either Louis Stockstrom, 3 T. C. 255 , or Joel E. Hall, 4 T. C. 506 , from those here. In addition, there are features of the conduct and operation of these trusts which are comparable to those leading to nonrecognition of the trusts in such earlier cases as Benjamin F. Woilman, 31 B. T. A. 37, and William C. Rands., 34 B. T. A. 1107, the true forerunners of the Clifford case. We accordingly dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4479702. Public record. Not legal advice.