# Loevsky v. Commissioner

> United States Tax Court · March 31, 1971 · 55 T.C. 1144

URL: https://www.frixlaw.com/law-library/cases/4481636

## Case

- **Full name:** George Loevsky and Ruth Loevsky v. Commissioner of Internal Revenue, Respondent Louis Loevsky and Faye Loevsky v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** March 31, 1971
- **Citations:** 55 T.C. 1144; 1971 U.S. Tax Ct. LEXIS 159
- **Precedential status:** Published
- **Opinion:** Concurrence by Tannenwaud
- **Judges:** Quealy,Forrester,Tannenwald,Featherston,Drennen,Forrester,Sterrett
- **Cited by:** 23 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/4481636

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4481636. Public record. Not legal advice.