# Luman v. Commissioner > United States Tax Court · November 18, 1982 · 79 T.C. 846 URL: https://www.frixlaw.com/law-library/cases/4484751 ## Case - **Full name:** Doris B. Luman, 1 v. Commissioner of Internal Revenue - **Court:** United States Tax Court - **Decided:** November 18, 1982 - **Citations:** 79 T.C. 846; 79 T.C. No. 54; 1982 U.S. Tax Ct. LEXIS 16 - **Precedential status:** Published - **Opinion:** Concurrence by Nims - **Judges:** Simpson,Nims,Featherston,Goffe - **Cited by:** 298 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/4484751 ## Opinion text Nims, J., concurring: While I fully agree with the result reached in this case, I do not fully agree with the route by which it was reached. I regard this case merely as one more routine family trust case, and as such do not view it as an appropriate vehicle for an extended reexamination of the deductibility of estate planning expenses. In particular, I do not agree with the mixed signals we are sending out regarding the continued efficacy of Bagley v. Commissioner, 8 T.C. 130 (1947). Featherston, J., agrees with this concurring opinion. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4484751. Public record. Not legal advice.