# Furner v. Comm'r

> United States Tax Court · November 21, 1966 · 47 T.C. 165

URL: https://www.frixlaw.com/law-library/cases/4480457

## Case

- **Full name:** Mary O. Furner v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** November 21, 1966
- **Citations:** 47 T.C. 165; 1966 U.S. Tax Ct. LEXIS 18
- **Precedential status:** Published
- **Opinion:** Concurrence by Tannenwald
- **Judges:** Tannenwald,Simpson,Dawson
- **Cited by:** 36 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Reversed on other grounds by Mary O. Furner v. Commissioner of Internal Revenue, 393 F.2d 292 (1968).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4480457

## Opinion text

Tannenwald, /., concurring: I concur in the result reached by the majority solely on the ground that under the facts and circumstances of this case the taxpayer was not carrying on a trade or business during the taxable period in question within the meaning of section 162(a).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4480457. Public record. Not legal advice.