# Axelrod v. Commissioner

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

URL: https://www.frixlaw.com/law-library/cases/4481808

## 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 Scott
- **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/4481808

## Opinion text

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.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4481808. Public record. Not legal advice.