Court Opinion

ID: 4482885
Source: CourtListenerOpinion
Date Created: 2020-01-16 21:15:45.676109+00
Date Added: 2024-06-11T14:54:02.218192
License: Public Domain

Sterrett, J., dissenting: Even assuming the 1966 and 1970 amendments to the Bankruptcy Act are relevant to the issue presented in Samuel J. King, 51 T.C. 851 (1969), I see no reason to alter the views set forth in my dissenting opinion in that case. The language of section 6871(b) remains clear enough to me to call for an opposite conclusion to that reached by the majority. Hence, I hold to my aforenoted dissent. Dawson, Raum, Forrester, Scott, and Goffe, JJ., agree with this dissent.