# 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/4483001

## 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 Forrester
- **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/4483001

## Opinion text

Forrester, J., concurring: I joined the concurring opinion of Tannenwald, J., B. C. Cook & Sons., Inc., 59 T.C. 516 (1972), docket No. 692-71, and I again join his concurring opinion here.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4483001. Public record. Not legal advice.