# Abramson v. Commissioner > United States Tax Court · March 12, 1986 · 86 T.C. 360 URL: https://www.frixlaw.com/law-library/cases/4485482 ## Case - **Full name:** Edwin D. and Sondra M. Abramson, 1 v. Commissioner of Internal Revenue - **Court:** United States Tax Court - **Decided:** March 12, 1986 - **Citations:** 86 T.C. 360; 86 T.C. No. 23; 1986 U.S. Tax Ct. LEXIS 143 - **Precedential status:** Published - **Opinion:** Dissent by Clapp - **Judges:** Whitaker,Sterrett,Goffe,Chabot,Shields,Cohen,Swift,Jacobs,Wright,Parr,Williams,Nims,Korner,Hamblen,Simpson,Wilbur,Gerber,Swift,Williams,Sterrett,Goffe,Chabot,Swift,Jacobs,Wright,Parr,Clapp - **Cited by:** 203 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/4485482 ## Opinion text CLAPP, J., dissenting: I wish to record my dissent with respect to the “At Risk Issue.” I can find no meaningful difference between the facts in this case and those in Pritchett v. Commissioner, 85 T.C. 580 (1985). I would reach the same result as we did in that Court-reviewed opinion. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4485482. Public record. Not legal advice.