# Weir Long Leaf Lumber Co. v. Commissioner

> United States Tax Court · November 28, 1947 · 9 T.C. 990

URL: https://www.frixlaw.com/law-library/cases/4486020

## Case

- **Full name:** Wier Long Leaf Lumber Company v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** November 28, 1947
- **Citations:** 9 T.C. 990; 1947 U.S. Tax Ct. LEXIS 21
- **Precedential status:** Published
- **Opinion:** Concurrence by Leechjohnson
- **Judges:** Black,Black
- **Cited by:** 41 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Reversed on other grounds by Wier Long Leaf Lumber Co. v. Commissioner of Internal Revenue, 173 F.2d 549 (1949).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4486020

## Opinion text

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.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4486020. Public record. Not legal advice.