# B. C. Cook & Sons, Inc. v. Commissioner

> United States Tax Court · December 1, 1975 · 65 T.C. 422

URL: https://www.frixlaw.com/law-library/cases/4483000

## Case

- **Full name:** B. C. Cook & Sons, Inc. v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** December 1, 1975
- **Citations:** 65 T.C. 422; 1975 U.S. Tax Ct. LEXIS 23
- **Precedential status:** Published
- **Opinion:** Concurrence by Dawson
- **Judges:** Sterrett,Featherston,Dawson,Quealy,Goffe,Forrester,Tannenwald,Forrester,Drennen,Raum,Wilbur,Wilbur,Raum,Drennen
- **Cited by:** 30 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/4483000

## Opinion text

Dawson, C.J., concurring: As much as I abhor the obvious windfall to this petitioner, I think the majority opinion is technically correct in holding that the overstatement of cost of goods sold is not a “deduction” within the meaning of section 1312(2) of the Code.
Knowing what I know now, I must say that I believe I was wrong the first time in B. C. Cook & Sons, Inc., 59 T.C. 516 (1972). Upon further reflection it seems to me that the dissenting judges in the prior case were right and had the sounder rationale. This time I have simply decided to go along with the majority so that we can avoid producing more bad law in this already bad case.
Quealy and Goffe, JJ., agree with this concurring opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4483000. Public record. Not legal advice.