# Gunther v. Commissioner

> United States Tax Court · January 19, 1989 · 92 T.C. 39

URL: https://www.frixlaw.com/law-library/cases/4486268

## Case

- **Full name:** H. Dale Gunther and Marie M. Gunther, Gene W. Gunther and Lois H. Gunther, James L. Bjorkman and Penelope A. Bjorkman, Peter C. Gunther and Mary Lou Gunther, Donald S. Robinson and Pamela G. Robinson, Prudence G. Hillier, and Gary B. Gunther v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** January 19, 1989
- **Citations:** 92 T.C. 39; 92 T.C. No. 5; 1989 U.S. Tax Ct. LEXIS 5
- **Precedential status:** Published
- **Opinion:** Concurrence by Parr
- **Judges:** Chabot,Nims,Whitaker,Korner,Shields,Hamblen,Cohen,Swift,Williams,Wells,Whalen,Colvin,Parr,Gerber,Williams,Wright,Clapp,Jacobs,Ruwe
- **Cited by:** 13 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/4486268

## Opinion text

Parr, J., concurring: While I believe that the separate opinion of Judge Tannenwald in Haserot II and the dissenting opinion in this case are better reasoned and would reach a more appropriate result, I nevertheless concur in the result reached by the majority. If we were writing on a clean slate, I would have supported the opposite result. Petitioners, however, were entitled to rely on Haserot I which we published and the Court of Appeals for the Sixth Circuit affirmed more than 24 years ago. Additionally, Congress has generally resolved this issue in section 226(a)(1) of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248.
GERBER and WILLIAMS, JJ., agree with this concurring opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4486268. Public record. Not legal advice.