# Aero Rental v. Commissioner

> United States Tax Court · May 29, 1975 · 64 T.C. 331

URL: https://www.frixlaw.com/law-library/cases/4482874

## Case

- **Full name:** Aero Rental v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** May 29, 1975
- **Citations:** 64 T.C. 331; 1975 U.S. Tax Ct. LEXIS 136
- **Precedential status:** Published
- **Opinion:** Concurrence by Tannenwald
- **Judges:** Simpson,Tannenwald,Drennen,Sterrett,Quealy
- **Cited by:** 72 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/4482874

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4482874. Public record. Not legal advice.