# Sharpe v. Commissioner

> United States Tax Court · October 18, 1977 · 69 T.C. 19

URL: https://www.frixlaw.com/law-library/cases/4483404

## Case

- **Full name:** Charles N. Sharpe, Jr. v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** October 18, 1977
- **Citations:** 69 T.C. 19; 1977 U.S. Tax Ct. LEXIS 39
- **Precedential status:** Published
- **Opinion:** Concurrence by Sterrett
- **Judges:** Dawson,Drennen,Sterrett,Simpson
- **Cited by:** 8 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/4483404

## Opinion text

Sterrett, J., concurring: I concur in the result reached by the majority for the reasons set forth in my dissenting opinion in King v. Commissioner, 51 T.C. 851, 862 (1969), and only for those reasons.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4483404. Public record. Not legal advice.