# Schuster v. Commissioner

> United States Tax Court · April 17, 1968 · 50 T.C. 98

URL: https://www.frixlaw.com/law-library/cases/4481080

## Case

- **Full name:** Max Schuster and Else Schuster v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** April 17, 1968
- **Citations:** 50 T.C. 98; 1968 U.S. Tax Ct. LEXIS 142
- **Precedential status:** Published
- **Opinion:** Dissent by Dawson
- **Judges:** Raum,Dawson,Featherston,Simpson
- **Cited by:** 8 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/4481080

## Opinion text

DawsoN, J., dissenting: I respectfully disagree with, the conclusion reached by the majority. It is not only inequitable but also inconsistent with the legislative history behind section 351 and its predecessors. See H. Rept. No. 350, 67th Cong., 1st Sess., p. 10 (1921); S. Rept. No. 275, 67th Cong,, 1st Sess., p 11 (1921); and Helvering v. Cement Investors, 316 U.S. 527 (1942). Instead, I agree with the holding of the Ninth Circuit, reversing 42 T.C. 1130 , in Estate of Schmidt v. Commissioner, 355 F. 2d 111 (C.A. 9, 1966).
FeatheestoN, J., agrees with this dissenting opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4481080. Public record. Not legal advice.