Opinion · Court of Appeals for the Sixth Circuit

Field v. Commissioner

286 F.2d 960

Type: Opinion
Court: Court of Appeals for the Sixth Circuit
Jurisdiction: Federal
Date: 1960-12-19
Topic: general

ORDER. The petitions to review the decisions of the Tax Court of the United States in the above cases were heard on oral .argument, briefs and the record. Upon consideration, It is ordered that said decisions be affirmed on the findings of fact and opinion of Judge Harron reported in 32 T.C. 187, and the orders entered subsequent thereto.

Citator

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

Cited by: 1 opinion

FIELD v. COMMISSIONER OF INTERNAL REVENUE,286 F.2d 960(6th Cir. 1960)

Ann C. FIELD, Transferee of Adwood Corporation, Petitioner, Harry GOLD,

Transferee of Adwood Corporation, Petitioner, Hal D. CANTIN, Transferee of

Adwood Corporation, Petitioner, Max DANIELS, Deceased, Ethel Daniels, Sole

Heir at Law, Petitioner, Samuel J. BASKIN, Transferee of Adwood

Corporation, Petitioner, Irving BILTON, Transferee of Adwood Corporation,

Petitioner, Ethel DANIELS, Transferee of Assets of the Estate of Max

Daniels, Transferee of Adwood Corporation, Petitioner, v. COMMISSIONER OF

INTERNAL REVENUE, Respondent.

Nos. 14077-14083.

United States Court of Appeals, Sixth Circuit.

December 19, 1960.

On Petitions to Review the Decisions of the Tax Court of the United States.

Joseph H. Guttentag, Detroit, Mich. and Burton W. Kanter, Chicago, Ill., Frank W. Donovan, Detroit, Mich., David Altman, Gerald W. Brooks, Chicago, Ill., McClintock, Fulton, Donovan Waterman, Detroit, Mich., on brief, for petitioners.

Sharon L. King, Department of Justice, Washington, D.C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attorneys, Department of Justice, Washington, D.C., on brief, for respondent.

Before McALLISTER, Chief Judge, and MARTIN and WEICK, Circuit Judges.

ORDER.

The petitions to review the decisions of the Tax Court of the United States in the above cases were heard on oral argument, briefs and the record.

Upon consideration,

It is ordered that said decisions be affirmed on the findings of fact and opinion of Judge Harron reported in32 T.C. 187, and the orders entered subsequent thereto.Page 5