# 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/4480149

## 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 Drennen
- **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/4480149

## How later opinions describe it (automated extraction)

- noting that a guilty plea has collateral estoppel effect

## Opinion text

DreNNEN, J., dissenting: I respectfully dissent for the reasons stated in the dissenting opinions filed in John W. Amos, 43 T.C. 50 (1964). My disagreement with the conclusion reached in this case, where the issue of fraud has not even been litigated in any court, is more pronounced than my disagreement with the conclusion reached by the majority in John W. Amos, supra, where the issue of criminal fraud was decided after a trial.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4480149. Public record. Not legal advice.