# Arctic Ice Cream Co. v. Commissioner

> United States Tax Court · October 21, 1964 · 43 T.C. 68

URL: https://www.frixlaw.com/law-library/cases/4480148

## Case

- **Full name:** Arctic Ice Cream Company v. Commissioner of Internal Revenue, Respondent Julius Lencione, Sr. v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** October 21, 1964
- **Citations:** 43 T.C. 68; 1964 U.S. Tax Ct. LEXIS 29
- **Precedential status:** Published
- **Opinion:** Dissent by Pierce
- **Judges:** Dawson,Withey,Drennen
- **Cited by:** 115 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/4480148

## How later opinions describe it (automated extraction)

- noting that a guilty plea has collateral estoppel effect

## Opinion text

PiERCE, J., dissenting: I respectfully dissent from the Court’s decision in this case, for the reasons which I have rather extensively set forth in my dissenting opinion in the concurrently considered case of John W. Amos, 43 T.C. 50 .

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4480148. Public record. Not legal advice.