Golsen v. Commissioner
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Golsen v. Commissioner of Internal Revenue, 54 T.C. 742 (1970),[1] aff'd on other grounds, 445 F.2d 985 (10th Cir. 1971),[2] cert. denied, 404 U.S. 940 (1971),[3] is a case in which the United States Tax Court stated the principle that where the court of appeals to which an appeal would be made in a given case has already established a rule of precedent for a legal issue to be decided by the Tax Court, the Tax Court will follow the decision of that court of appeals.[1] Under the rule (referred to as the Golsen Rule) articulated in the case, the Tax Court may render different decisions, based on identical situations, for taxpayers that are differentiated only by the geographical area in which the Tax Court case is decided.
Quick Facts Golsen v. Commissioner, Court ...
Golsen v. Commissioner | |
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Court | United States Tax Court |
Full case name | Golsen v. Commissioner of Internal Revenue |
Decided | April 9, 1970 (1970-04-09) |
Citation(s) | 54 T.C. 742 |
Case history | |
Subsequent action(s) | Aff'd on other grounds, 445 F.2d 985 (10th Cir. 1971) Cert. denied, 404 U.S. 940 (1971) |
Court membership | |
Judge(s) sitting | Arnold Raum, Withey |
Case opinions | |
Decision by | Raum |
Dissent | Withey |
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