Opinion

Weir Long Leaf Lumber Co. v. Commissioner

9 T.C. 990
1947 U.S. Tax Ct. LEXIS 21

Court: United States Tax Court
Filed: Nov 28, 1947
Status: Published
Author: Leechjohnson
On the bench: Black,Black
Cited by: 41 cases
Authority: More cited than 10.4%

Reversed on other grounds by Wier Long Leaf Lumber Co. v. Commissioner of Internal Revenue, 173 F.2d 549 (1949)

insofar as the sawmill property was concerned

How later courts described this case

insofar as the sawmill property was concerned

Written by the judges who cited it.

The opinion

Leech and Johnson, J., concur in the dissent of Judge Black on the first issue, but also dissent from the decision of the majority on the third issue, since they believe Acampo Winery & Distilleries, Inc., 7 T. C. 629 , is not effectively distinguishable.

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