# Hurd v. Commissioner

> United States Tax Court · October 15, 1947 · 9 T.C. 681

URL: https://www.frixlaw.com/law-library/cases/4485966

## Case

- **Full name:** Estate of George F. Hurd, Patricia Kendall Hurd, John Hurd and William B. Hurd, Executors v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** October 15, 1947
- **Citations:** 9 T.C. 681; 1947 U.S. Tax Ct. LEXIS 63
- **Precedential status:** Published
- **Opinion:** Dissent by Hill
- **Judges:** Turner, Fossan, Agree, Murdock, Hill
- **Cited by:** 14 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/4485966

## Opinion text

Hill, J., dissenting: I disagree with the holding of the majority on the question indicated in the second paragraph of the headnote.
Turner and Van Fossan, ./•/., agree with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4485966. Public record. Not legal advice.