# Frankel v. Commissioner

> United States Tax Court · February 28, 1984 · 82 T.C. 318

URL: https://www.frixlaw.com/law-library/cases/4485143

## Case

- **Full name:** Max Frankel and Tobia Frankel v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** February 28, 1984
- **Citations:** 82 T.C. 318; 82 T.C. No. 26; 1984 U.S. Tax Ct. LEXIS 102
- **Precedential status:** Published
- **Opinion:** Concurrence by Wilbur
- **Judges:** Nims,Shields,Wilbur,Dawson,Fay,Sterrett,Goffe,Korner,Swift
- **Cited by:** 24 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/4485143

## Opinion text

Wilbur, J., concurring: I concur with the majority opinion for the same reasons expressed in my dissenting opinion in Green v. Commissioner, 78 T.C. at 439.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4485143. Public record. Not legal advice.