# Sherman v. Commissioner

> United States Tax Court · October 7, 1947 · 9 T.C. 594

URL: https://www.frixlaw.com/law-library/cases/4485948

## Case

- **Full name:** Estate of Clayton William Sherman, Elizabeth Sherman Carroll v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** October 7, 1947
- **Citations:** 9 T.C. 594; 1947 U.S. Tax Ct. LEXIS 75
- **Precedential status:** Published
- **Opinion:** Concurrence by Kern
- **Judges:** Opper
- **Cited by:** 9 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/4485948

## Opinion text

Kern, J., concurring: While I concur in the result reached by the majority, it is my opinion that this case can not be satisfactorily distinguished from J. Edward Johnston, 41 B. T. A. 550, and Robert C. Suhr, 41 B. T. A. 1270; reversed 126 Fed. (2d) 283. Therefore, those cases should be expressly overruled and the statement should be made that, on the point here in issue, they will no longer be followed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4485948. Public record. Not legal advice.