Opinion

Groetzinger v. Commissioner

82 T.C. 793
82 T.C. No. 61
1984 U.S. Tax Ct. LEXIS 67

Court: United States Tax Court
Filed: May 24, 1984
Status: Published
Author: Sterrett
On the bench: Drennen,Fay,Simpson,Goffe,Wiles,Wilbur,Nims,Whitaker,Korner,Shields,Hamblen,Clapp,Swift,Jacobs,Sterrett,Chabot,Cohen
Cited by: 36 cases

The opinion

Sterrett, J., concurring: I agree with the majority opinion in the instant case by reason of the doctrine of stare decisis and for that reason alone.

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