# Tanner v. Commissioner

> United States Tax Court · June 12, 1975 · 64 T.C. 415

URL: https://www.frixlaw.com/law-library/cases/4482885

## Case

- **Full name:** John M. Tanner, Transferee v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** June 12, 1975
- **Citations:** 64 T.C. 415; 1975 U.S. Tax Ct. LEXIS 131
- **Precedential status:** Published
- **Opinion:** Dissent by Sterrett
- **Judges:** Wilbur,Sterrett,Dawson,Raum,Forrester,Goffe
- **Cited by:** 6 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/4482885

## Opinion text

Sterrett, J., dissenting: Even assuming the 1966 and 1970 amendments to the Bankruptcy Act are relevant to the issue presented in Samuel J. King, 51 T.C. 851 (1969), I see no reason to alter the views set forth in my dissenting opinion in that case. The language of section 6871(b) remains clear enough to me to call for an opposite conclusion to that reached by the majority. Hence, I hold to my aforenoted dissent.
Dawson, Raum, Forrester, Scott, and Goffe, JJ., agree with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4482885. Public record. Not legal advice.