Opinion

Loevsky v. Commissioner

  • 55 T.C. 1144
  • 1971 U.S. Tax Ct. LEXIS 159
Court
United States Tax Court
Filed
Mar 31, 1971
Status
Published
Author
Tannenwaud
On the bench
Quealy,Forrester,Tannenwald,Featherston,Drennen,Forrester,Sterrett
Cited by
23 cases

reviewed by the Court, three dissents

How later courts described this case

  • reviewed by the Court, three dissents

Written by the judges who cited it.

The opinion

TaNNENWaud, J., concurring: I agree with the result reached by the majority, but I do so on the basis that the petitioners have not carried their normal burden of proof as to the absence of discrimination. In cases of this type, I would not impose upon taxpayers the increased burden of proving that the respondent’s determination was “arbitrary, unreasonable, or an abuse of discretion.”

FeatherstoN, J., agrees with this concurring opinion.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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