# Faura v. Commissioner

> United States Tax Court · February 19, 1980 · 73 T.C. 849

URL: https://www.frixlaw.com/law-library/cases/4484158

## Case

- **Full name:** Fernando Faura and Rita Faura v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** February 19, 1980
- **Citations:** 73 T.C. 849; 1980 U.S. Tax Ct. LEXIS 189
- **Precedential status:** Published
- **Opinion:** Concurrence by Tannenwald
- **Judges:** Dawson,Tannenwald,Nims,Chabot
- **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/4484158

## Opinion text

Tannenwald, J., concurring: I agree with the result reached by the majority. However, I share Judge Chabot’s concerns with respect to the majority’s analysis of the legislative history of section 2119 of the Tax Reform Act of 1976 and the conclusions to be drawn therefrom — particularly in light of the fact that such analysis is unnecessary to the decision. My own view is that Judge Chabot’s articulation of that legislative history and the impact of section 2119 is more complete and more persuasive.
Nims, J., agrees with this concurring opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4484158. Public record. Not legal advice.