# Zabolotny v. Commissioner

> United States Tax Court · September 30, 1991 · 97 T.C. 385

URL: https://www.frixlaw.com/law-library/cases/4486586

## Case

- **Full name:** ANTON ZABOLOTNY AND BERNEL ZABOLOTNY v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Tax Court
- **Decided:** September 30, 1991
- **Citations:** 97 T.C. 385; 97 T.C. No. 27; 1991 U.S. Tax Ct. LEXIS 87
- **Precedential status:** Published
- **Opinion:** Dissent by Parr
- **Judges:** DRENNEN,NIMS,CHABOT,SHIELDS,HAMBLEN,COHEN,JACOBS,GERBER,WRIGHT,WELLS,WHALEN,HALPERN,PARR,RUWE,BEGHE,KORNER,SWIFT,PARR,COLVIN,PARR,RUWE
- **Cited by:** 17 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/4486586

## Opinion text

PARR, J., dissenting: I have joined in the dissents of both Judges Ruwe and Beghe. I agree with Judge Beghe that we should inquire into the qualified status of the trust. However, if the trust should be held qualified, I would agree with Judge Ruwe’s opinion on the measure of the excise tax liability.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4486586. Public record. Not legal advice.