Opinion · Court of Appeals for the First Circuit

Cowden v. Commissioner

365 F.2d 832

Type
Opinion
Court
Court of Appeals for the First Circuit
Jurisdiction
Federal
Date
1966-09-21
Topic
general

OPINION OF THE COURT. PER CURIAM. The decision of the Tax Court, November 24, 1965, Docket No. 1213-63, is affirmed.

Citator

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

Authority status
pending
Cited by
4 opinions
COWDEN v. COMMISSIONER OF INTERNAL REVENUE,365 F.2d 832(1st Cir. 1966)
J. Fleet COWDEN et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE,
Respondent.
No. 6714.
United States Court of Appeals, First Circuit.
September 21, 1966.
On Petition for Review of the Decision of the Tax Court of the United States [24 CCH Tax Ct.Mem. 1528 (1965)]
J. Fleet Cowden, Sudbury, Mass., for petitioners.

Donald W. Williamson, Jr., Attorney, Department of Justice, with whom Mitchell Rogovin, Asst. Atty. Gen., and Meyer Rothwacks and Harry Baum, Attorneys, Department of Justice, were on brief, for respondent.
Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.
OPINION OF THE COURT.
PER CURIAM.
The decision of the Tax Court, November 24, 1965, Docket No. 1213-63, is affirmed.Page 833Page 43