# Clarke v. Commissioner

> United States Tax Court · August 31, 1970 · 54 T.C. 1679

URL: https://www.frixlaw.com/law-library/cases/4481501

## Case

- **Full name:** Marie Clarke v. Commissioner of Internal Revenue, Respondent Charles A. Kuhnmuench and Leonore Kuhnmuench v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** August 31, 1970
- **Citations:** 54 T.C. 1679; 1970 U.S. Tax Ct. LEXIS 72
- **Precedential status:** Published
- **Opinion:** Concurrence by Tannenwald
- **Judges:** Quealy
- **Cited by:** 2 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/4481501

## Opinion text

Tannenwald, J., concurring: I agree with the result. Compare Jack E. Schlegel, 46 T.C. 706 (1966), land my concurring opinion in Victor S. Gittens, 49 T.C. 419, 426-430 (1968).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4481501. Public record. Not legal advice.