Opinion · Court of Appeals for the Sixth Circuit

Estate of Davis v. Commissioner

Estate of Davis v. Comm’r, 142 F.2d 450 (6th Cir. 1944)

Type
Opinion
Court
Court of Appeals for the Sixth Circuit
Jurisdiction
Federal
Date
1944-04-18
Topic
estate-planning

PER CURIAM. This cause was heard upon the transcript of record, briefs and oral arguments of counsel, and on consideration thereof, it is ordered and adjudged that the decision of the Tax Court entered on April 2, 1943, be and the same is affirmed upon the grounds and for the reasons set forth in the “Memorandum Findings of Fact and Opinion” of the Tax Court filed on January 25, 1943.

Citator

UpLaw has not yet analyzed Estate of Davis v. Commissioner. The absence of a flag is not a finding that it is good law.

Cited by
3 opinions
DAVIS v. COMMISSIONER OF INTERNAL REVENUE,142 F.2d 450(6th Cir. 1944)
ESTATE of Alice B. DAVIS, Robert L. Davis, Executor, Petitioner, v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9683.
Circuit Court of Appeals, Sixth Circuit.
April 18, 1944.
On Petition to Review Decision of Tax Court of the United States.
Raymond H. Berry, of Detroit, Mich., for petitioner.

Samuel O. Clark, Jr., J.P. Wenchel, Sewall Key, Ralph F. Staubly, Robert N. Anderson, and Robert Koerner, all of Washington, D.C., for respondent.
Before HICKS, HAMILTON, and MARTIN, Circuit Judges.
PER CURIAM.
This cause was heard upon the transcript of record, briefs and oral arguments of counsel, and on consideration thereof, it is ordered and adjudged that the decision of the Tax Court entered on April 2, 1943, be and the same is affirmed upon the grounds and for the reasons set forth in the "Memorandum Findings of Fact and Opinion" of the Tax Court filed on January 25, 1943.Page 453