Opinion

Axelrod v. Commissioner

56 T.C. 248
1971 U.S. Tax Ct. LEXIS 134

Court: United States Tax Court
Filed: May 10, 1971
Status: Published
Author: Scott
On the bench: Fay,Drennen,Hoyt,Simpson,Atkins,Quealy,Sterrett
Cited by: 91 cases

Fay , J . concurring

How later courts described this case

Fay , J . concurring

Written by the judges who cited it.

The opinion

Scott, /., agrees that the second ground of this concurring opinion properly interprets section 165(a) and sets forth an additional basis upon which this case could have been decided.

SteRkett, /., agrees with this concurring opinion.

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