# Jackson v. Commissioner

> United States Tax Court · November 28, 1979 · 73 T.C. 394

URL: https://www.frixlaw.com/law-library/cases/4484112

## Case

- **Full name:** Leonard Jackson v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** November 28, 1979
- **Citations:** 73 T.C. 394; 1979 U.S. Tax Ct. LEXIS 12
- **Precedential status:** Published
- **Opinion:** Concurrence by Irwin
- **Judges:** Fay, Irwin, Featherston, Jvdge, Dawson, Nims, Agree, Quealy
- **Cited by:** 203 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/4484112

## How later opinions describe it (automated extraction)

- affirming Tax Court decision allowing inadmissible statements to support the reasonableness of an IRS agent's actions

## Opinion text

Irwin, J., concurring: As the trier of facts in this case, I agree with the majority’s findings of fact and in its conclusion that petitioner was not a credible witness. I also concur in the result reached by the majority.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4484112. Public record. Not legal advice.