https://openjurist.org/8/tc/492

Public-domain · open source

Cases
Code
Courts
Judges
Dictionaries
Books

OpenJurist›T.C.›Volume 8

/8/tc/492

Multiple cases reported at this citation

2 distinct opinions share this short URL. Pick one below to read.

Garrett v. Commissioner
8 T.C. 492 · U.S. Tax Court · 1947
Estate of Garrett v. Commissioner
8 T.C. 492 · U.S. Tax Court · 1947

Download

Copy

Embed on your site

Hover to preview · click to copy the code

Search Wikipedia →

What went wrong?

10 to 2,000 characters. 0 so far, 2,000 left.

Your email (optional)

Website

We store your message, the page address, and your email only if you give it. We do not store your IP address.

The empirical record of United States law. State and Federal court opinions, the U.S. Code, a multi-source dictionary, judges and courts - sourced from the public domain, analyzed in the open.

U.S. Government work · public domain · not legal advice

With special thanks to

Browse the record

Cases
Code
Law Dictionary
Federal Judges
Courts
Law Schools
Named Statutes
Founding Documents
Books
Citation Checker

For developers + AI agents

Developers & API
/llms.txt
JSON API

♥ Support OpenJurist

© 2026 OpenJurist

Accessibility

These preferences are saved in your browser.

Text size

100%

High contrastDarker text, underlined linksReadable fontA wider, more legible typefaceReduce motionMinimise animations and transitions

Accessibility statement

Contact Returns & Refunds Attributions Terms of Use Privacy Policy

What went wrong?

10 to 2,000 characters. 0 so far, 2,000 left.

Your email (optional)

Website

We store your message, the page address, and your email only if you give it. We do not store your IP address.