# Alice v. Prokop and Harry W. Prokop. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Alice v. Prokop

> Court of Appeals for the Seventh Circuit · May 29, 1958 · 254 F.2d 544

URL: https://www.frixlaw.com/law-library/cases/9446137

## Case

- **Full name:** Alice v. PROKOP and Harry W. Prokop, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Alice v. PROKOP, Respondent
- **Court:** Court of Appeals for the Seventh Circuit
- **Decided:** May 29, 1958
- **Citations:** 254 F.2d 544
- **Precedential status:** Published
- **Opinion:** Concurrence by Finnegan
- **Judges:** Finnegan, Schnackenberg, Wham
- **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/9446137

## Opinion text

FINNEGAN, Circuit Judge
(concurring in the result).
It seems plain that by releasing Mrs. Prokop, the Union waived all its rights and claims in sums exceeding $36,000, leaving this taxpayer well outside the scope of Commissioner of Internal Revenue v. Wilcox, 1946, 327 U.S. 404 , 66 S.Ct. 546 , 90 L.Ed. 752 .

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9446137. Public record. Not legal advice.