Opinion

Aero Rental v. Commissioner

  • 64 T.C. 331
  • 1975 U.S. Tax Ct. LEXIS 136
Court
United States Tax Court
Filed
May 29, 1975
Status
Published
Author
Tannenwald
On the bench
Simpson,Tannenwald,Drennen,Sterrett,Quealy
Cited by
72 cases

issues raised for first time by brief not properly before the court; by not raising new issues, issues are waived

How later courts described this case

  • issues raised for first time by brief not properly before the court; by not raising new issues, issues are waived
  • Reviewed by the Court

Written by the judges who cited it.

The opinion

Tannenwald, J., concurring: I think it important to note that the majority opinion is directed toward the specialized area of employee pension, profit-sharing, and stock bonus plans and that none of the preamendment provisions of the plan became operative in respect of the rights of any employee. Within these, narrow confines, I agree with the result the majority reaches herein.

Drennen, Scott, and Sterrett, JJ., agree with this concurring opinion.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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