# Groetzinger v. Commissioner

> United States Tax Court · May 24, 1984 · 82 T.C. 793

URL: https://www.frixlaw.com/law-library/cases/4485196

## Case

- **Full name:** Robert P. Groetzinger v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** May 24, 1984
- **Citations:** 82 T.C. 793; 82 T.C. No. 61; 1984 U.S. Tax Ct. LEXIS 67
- **Precedential status:** Published
- **Opinion:** Dissent by Chabot
- **Judges:** Drennen,Fay,Simpson,Goffe,Wiles,Wilbur,Nims,Whitaker,Korner,Shields,Hamblen,Clapp,Swift,Jacobs,Sterrett,Chabot,Cohen
- **Cited by:** 36 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/4485196

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4485196. Public record. Not legal advice.