Opinion · Court of Appeals for the Sixth Circuit

Lorenz v. Commissioner of Internal Revenue

148 F.2d 527

Type: Opinion
Court: Court of Appeals for the Sixth Circuit
Jurisdiction: Federal
Date: 1945-04-13
Topic: general

PER CURIAM. This case came on to be heard upon the record and briefs and oral argument of counsel. On consideration whereof, the decision of the Tax Court of the United States, 3 T.C. 746, is affirmed, for the reasons stated in the opinion of the Tax Court. Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248.

Citator

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Cited by: 6 opinions

LORENZ v. COMMISSIONER OF INTERNAL REVENUE,148 F.2d 527(6th Cir. 1945)

Frank J. LORENZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE,

Respondent.

No. 9871.

Circuit Court of Appeals, Sixth Circuit.

April 13, 1945.

Petition to Review Decision of the Tax Court of the United States.

Marion A. Ross, of Columbus, Ohio, for petitioner.Page 528

Samuel O. Clark, Jr., J.P. Wenchel, Sewall Key, Helen R. Carloss, and John F. Costelloe, all of Washington, D.C., for respondent.

Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.

PER CURIAM.

This case came on to be heard upon the record and briefs and oral argument of counsel.

On consideration whereof, the decision of the Tax Court of the United States,3 T.C. 746, is affirmed, for the reasons stated in the opinion of the Tax Court. Dobson v. Commissioner,320 U.S. 489,64 S.Ct. 239,88 L.Ed. 248.