# Axelrod v. Commissioner

> United States Tax Court · May 10, 1971 · 56 T.C. 248

URL: https://www.frixlaw.com/law-library/cases/4481806

## Case

- **Full name:** David Axelrod v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** May 10, 1971
- **Citations:** 56 T.C. 248; 1971 U.S. Tax Ct. LEXIS 134
- **Precedential status:** Published
- **Opinion:** Concurrence by Simpson
- **Judges:** Fay,Drennen,Hoyt,Simpson,Atkins,Quealy,Sterrett
- **Cited by:** 91 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/4481806

## Opinion text

Simpson, /., concurring: I agree with the result reached by the Court,, but I would have faced the question of whether the loss was compensated for by insurance. I agree with Judge Quealy that the loss ivas compensated for by insurance for the reasons given by him.
Atkins and Scott, JJ., agree with this concurring opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4481806. Public record. Not legal advice.