# Stewart Trust v. Commissioner > United States Tax Court · March 19, 1975 · 63 T.C. 682 URL: https://www.frixlaw.com/law-library/cases/4482811 ## Case - **Full name:** John T. Stewart III Trust, First National Bank of Omaha, Trustee, Transferee, 1 v. Commissioner of Internal Revenue - **Court:** United States Tax Court - **Decided:** March 19, 1975 - **Citations:** 63 T.C. 682; 1975 U.S. Tax Ct. LEXIS 178 - **Precedential status:** Published - **Opinion:** Concurrence by Tannenwald - **Judges:** Wiles,Tannenwald - **Cited by:** 7 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/4482811 ## Opinion text Tannenwald, J., concurring: I concur in the majority decision and opinion with the additional observation that, as Judge Wiles points out, the parity between sections 336 and 337 may not be absolute. See my concurring opinion in Estate of David B. Munter, decided this day ( 63 T.C. 663 ). --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4482811. Public record. Not legal advice.