# Ourisman v. Commissioner

> United States Tax Court · January 26, 1984 · 82 T.C. 171

URL: https://www.frixlaw.com/law-library/cases/4485125

## Case

- **Full name:** Florenz R. Ourisman and Betty Joan Ourisman v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** January 26, 1984
- **Citations:** 82 T.C. 171; 82 T.C. No. 15; 1984 U.S. Tax Ct. LEXIS 113
- **Precedential status:** Published
- **Opinion:** Dissent by Fay
- **Judges:** Simpson,Whitaker,Swift,Hamblen,Fay,Goffe,Wilbur,Chabot,Cohen,Goffe,Wilbur,Chabot,Nims
- **Cited by:** 15 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Reversed by Florenz R. Ourisman and Betty Joan Ourisman v. Commissioner of Internal Revenue, 760 F.2d 541 (1985).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4485125

## Opinion text

Fay, J., dissenting: I respectfully dissent herein for the same reasons I dissented in Roccaforte v. Commissioner, 77 T.C. 263, 290-291 (1981), revd. 708 F.2d 986 (5th Cir. 1983).
The Fifth Circuit in Roccaforte v. Commissioner, 708 F.2d at 989-990 , agreed with my interpretation of National Carbide Corp. v. Commissioner, 336 U.S. 422, 437 (1949), that a true corporate agency cannot exist when the corporation-partnership relations are dependent on the partners’ ownership and control of the corporation.
Since the majority opinion herein,, as in Roccaforte, finds that the relations between the corporation and partnership were dependent on the fact that the corporation was owned and controlled by the partners, I would again hold that, for tax purposes, the corporation was not a mere agent of the partnership.
Goffe, Wilbur, and Chabot, JJ., agree with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4485125. Public record. Not legal advice.