# Sherman v. Commissioner

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

URL: https://www.frixlaw.com/law-library/cases/4485949

## 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:** Dissent by Leech
- **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/4485949

## Opinion text

Leech, J., dissenting: This case and Robert C. Suhr, 41 B. T. A. 1270; reversed, 126 Fed. (2d) 283; and J. Edward Johnston, 41 B. T. A. 550, are all fact cases, it is true. It is possible that the Suhr case may be distinguishable. In my judgment, however, there is no sound basis upon which any real distinction can be drawn between the facts in this case and those in the Johnston case on the issue presented here. The majority opinion in this case does not even purport to overrule the Johnston case. Upon the authority of that case, I dissent.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4485949. Public record. Not legal advice.