Opinion · Court of Appeals for the Sixth Circuit

Eugene F. Emmons and Mary J. Emmons v. Commissioner of Internal Revenue Service, Service

311 F.2d 223

Type
Opinion
Court
Court of Appeals for the Sixth Circuit
Jurisdiction
Federal
Date
1962-12-05
Topic
general

311 F.2d 223 63-1 USTC P 9131 Eugene F. EMMONS and Mary J. Emmons, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent. Service No. 14814.

Citator

UpLaw has not yet analyzed Eugene F. Emmons and Mary J. Emmons v. Commissioner of Internal Revenue Service, Service. The absence of a flag is not a finding that it is good law.

Cited by
12 opinions

311 F.2d 223

63-1 USTC P 9131

Eugene F. EMMONS and Mary J. Emmons, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent. Service

No. 14814.

United States Court of Appeals Sixth Circuit.

Dec. 5, 1962.

Henry C. Harvey, Cleveland, Ohio (David F. Snow, Cleveland, Ohio, on the Brief, Jones, Day, Cockley & Reavis, Cleveland, Ohio of counsel), for petitioners.

Michael K. Cavanaugh, Dept. of Justice Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson-Daniel K. Mayers-Michael K. Cavanaugh, Attys. Dept. of Justice, Washington, D.C., on the brief), for respondent.

1

Before McALLISTER, Circuit Judge, and BOYD and FREEMAN, District judges.

ORDER.

2

The above cause coming on to be heard on appeal from the Tax Court of the United States, and the court being duly advised,

3

Now, therefore, it is ordered, adjudged and decreed that the decision appealed from be and is hereby affirmed on the opinion of the Tax Court, 36 T.C. 728.