U.S. Court of Appeals for the Sixth Circuit, 1967

J. William Frentz v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit · Decided March 7, 1967 · Edwards, Celebrezze, Peck

375 F.2d 662; 19 A.F.T.R.2d (RIA) 1194; 1967 U.S. App. LEXIS 7179 (Federal Reporter, Second Series)

Counsel

Arthur Clark, Jr., Cincinnati, Ohio, for petitioners, Frank E. Haddad, Jr., Louisville, Ky., on the brief., Robert I. Waxman, Dept, of Justice, Washington, D. C., for respondent, Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, Attys., Dept, of Justice, Washington, D. C., on the brief.

Cases that cite this one

48 later published cases cite this decision. The 25 that cite it most often are listed here.

Libutti v. Comm'r (United States Tax Court 1985)
Rollert Residuary Trust v. Commissioner (United States Tax Court 1983)
McMaster v. Commissioner (United States Tax Court 1978)
Southern Bancorporation v. Commissioner (United States Tax Court 1977)
Brutsche v. Commissioner (United States Tax Court 1976)
Estate of Mandels v. Commissioner (United States Tax Court 1975)
Markwardt v. Commissioner (United States Tax Court 1975)
Artukovich v. Commissioner (United States Tax Court 1973)
Estate of Ray v. Commissioner (United States Tax Court 1970)
Motel Corp. v. Commissioner (United States Tax Court 1970)
Commercial Sav. & Loan Asso. v. Commissioner (United States Tax Court 1969)
Forrester v. Commissioner (United States Tax Court 1968)
Lance C. Standifird (United States Tax Court 2024)
Herwig v. Comm'r (United States Tax Court 2014)
Dupre v. Comm'r (United States Tax Court 2013)
Slone v. Comm'r (United States Tax Court 2012)
WIT Equipment Co. v. Director, Virgin Islands Bureau of Internal Revenue (District Court, Virgin Islands 2001)
Hemmings v. Commissioner (United States Tax Court 1997)
Estate of Millikin v. Commissioner (United States Tax Court 1995)
Webb v. Commissioner (United States Tax Court 1994)
Jones v. Commissioner (United States Tax Court 1994)
Heger v. Commissioner (United States Tax Court 1993)
Merlino v. Commissioner (United States Tax Court 1993)
Shannon v. Commissioner (United States Tax Court 1993)
John C. Zinniel v. Commissioner Of Internal Revenue (7th Cir. 1989)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

ORDER.

Petitioners claimed as deductions in their 1960 income tax returns their pro rata shares of losses sustained by Ken-tuckiana Broadcasting, Inc., an electing small business corporation under Sub-chapter S of the Internal Revenue Code of 1954, during the fiscal year ending October 31, 1960. The required election in the name of Kentuckiana was filed by petitioners, along with their consent as shareholders, on November 30, 1959. Kentuckiana’s charter was issued by the State of Kentucky subsequent to the purported election, and respondent disallowed the claimed deductions. From an adverse decision by the Tax Court petitioners appeal.

It being the opinion of the Court that the findings of fact by the Tax Court are not clearly erroneous, and that the ruling by the Tax Court that there must be “strict compliance” with the statutory requirements is correct,

It is ordered that the decision of the Tax Court, entered June 28, 1965, be and hereby is affirmed for the reasons set forth in Judge Bruce’s opinion, reported in 44 T.C. 485.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.