Tucker v. Commissioner

Decided 1971-02-23

Cited by 226 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

Hoyt, J., dissenting: I disagree with the majority opinion by my brother Simpson and respectfully dissent. With due deference 1 should like to record my disagreement not only with the result but also with some of the legal theories advanced in the majority opinion. We have recently confirmed that employed persons can be in the trade or business of being employees…

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