The opinion
Chabot, J., dissenting: For the reasons set forth in Judge Tannenwald’s dissenting opinion in Ditunno v. Commissioner, 80 T.C. 362, 372-377 (1983), I respectfully dissent.
Cohen, J., agrees with this dissent.
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
- Chabot
- On the bench
- Drennen,Fay,Simpson,Goffe,Wiles,Wilbur,Nims,Whitaker,Korner,Shields,Hamblen,Clapp,Swift,Jacobs,Sterrett,Chabot,Cohen
- Cited by
- 36 cases
- Authority
- More cited than 10.4%
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