# Koppers Coal Co. v. Commissioner

> United States Tax Court · May 29, 1946 · 6 T.C. 1209

URL: https://www.frixlaw.com/law-library/cases/4482237

## Case

- **Full name:** The Koppers Coal Company v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** May 29, 1946
- **Citations:** 6 T.C. 1209; 1946 U.S. Tax Ct. LEXIS 172
- **Precedential status:** Published
- **Opinion:** Concurrence by Murdock
- **Judges:** Murdock, Leech
- **Cited by:** 47 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/4482237

## Opinion text

Murdock, /., concurring: I disagree with the reasoning to the effect that assets were bought despite the refusal of the five corporations to. sell their assets. However, the alternative line of reasoning, with which I agree, gives the same basis for the assets in question.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4482237. Public record. Not legal advice.