# Kueneman v. Commissioner

> United States Tax Court · July 26, 1977 · 68 T.C. 609

URL: https://www.frixlaw.com/law-library/cases/4483341

## Case

- **Full name:** Don and Irene Kueneman, John R. Kueneman, and Edmund W. and Ella M. Harrell v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** July 26, 1977
- **Citations:** 68 T.C. 609; 196 U.S.P.Q. (BNA) 431; 1977 U.S. Tax Ct. LEXIS 79
- **Precedential status:** Published
- **Opinion:** Concurrence by Tannenwald
- **Judges:** Simpson,Tannenwald,Drennen,Sterrett
- **Cited by:** 10 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/4483341

## Opinion text

Tannenwald, J., concurring: It seems to me that the rationale of decision under section 1235 should not be different whether the issue be field of use or geographic area of use. Such being the case, although I am not fully satisfied that our prior analysis of the meaning of "substantial rights” is wrong (see Mros v. Commissioner, T.C. Memo. 1971-123 , revd. 493 F.2d 813 (9th Cir. 1974)), I am now willing to accede to the contrary analysis articulated by three Circuit Courts of Appeals. Estate of Klein v. Commissioner, 507 F.2d 617 (7th Cir. 1974), revg. 61 T.C. 332 (1973); Mros v. Commissioner, 493 F.2d 813 (9th Cir. 1974), revg. T.C. Memo. 1971-123 ; Fawick v. Commissioner, 436 F.2d 655 (6th Cir. 1971), revg. 52 T.C. 104 (1969). I reach this conclusion independently of Golsen v. Commissioner, 54 T.C. 742 (1970), affd. on another issue 445 F.2d 985 (10th Cir. 1971). See n. 4 of the majority opinion herein.
Drennen and Sterrett, JJ., agree with this concurring opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4483341. Public record. Not legal advice.