# Roccaforte v. Commissioner > United States Tax Court · August 10, 1981 · 77 T.C. 263 URL: https://www.frixlaw.com/law-library/cases/4484519 ## Case - **Full name:** Joseph A. Roccaforte, Jr., and Sandra F. Roccaforte, 1 v. Commissioner of Internal Revenue - **Court:** United States Tax Court - **Decided:** August 10, 1981 - **Citations:** 77 T.C. 263; 1981 U.S. Tax Ct. LEXIS 81 - **Precedential status:** Published - **Opinion:** Concurrence by Goffe - **Judges:** Sterrett,Ekman,Goffe,Fay,Irwin,Wilbur,Chabot,Nims,Fay,Hall,Chabot - **Cited by:** 27 later opinions in the Frix Law Library ## Citator (automated) - **Red flag:** Reversed by Joseph A. Roccaforte, Jr. And Sandra F. Roccaforte, Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee, 708 F.2d 986 (1983). - Negative treatments: 1 - Distinguished by: 0 - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4484519 ## Opinion text Goffe, J., concurring: As the author of Jones v. Commissioner, T.C. Memo. 1978-446 , affd. 640 F.2d 745 (5th Cir. 1981), I wish to express my concurrence in the instant case not only in the result reached but also in the analysis applied by the majority. In my view, the instant case is in all material respects factually distinguishable from Jones and thus requires a different result than the result in Jones. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4484519. Public record. Not legal advice.