# Martin v. Commissioner

> United States Tax Court · May 21, 1968 · 50 T.C. 341

URL: https://www.frixlaw.com/law-library/cases/4480988

## Case

- **Full name:** Ernest H. Martin and Nancy G. Martin v. Commissioner of Internal Revenue, Respondent Cy Feuer and Posy Lee Feuer v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** May 21, 1968
- **Citations:** 50 T.C. 341; 1968 U.S. Tax Ct. LEXIS 123
- **Precedential status:** Published
- **Opinion:** Dissent by Fat
- **Judges:** Atkins,Raum,Drennen,Tannenwald,Fay,Tannenwald,Drennen,Tietjens,Raum,Simpson
- **Cited by:** 12 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/4480988

## Opinion text

Fat, /., dissenting: I believe the petitioners held the motion-picture rights in “The Boy Friend” and “Stay Away Joe” primarily for sale to customers in the ordinary course of their business.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4480988. Public record. Not legal advice.