Opinion · Court of Appeals for the Sixth Circuit

Celina Manufacturing Co. v. Commissioner

Celina Mfg. Co. v. Comm’r, 142 F.2d 449 (6th Cir. 1944)

Type
Opinion
Court
Court of Appeals for the Sixth Circuit
Jurisdiction
Federal
Date
1944-02-15
Topic
bankruptcy

PER CURIAM. This cause came on to be heard on the transcript of record of the Tax Court of the United States and was argued by counsel. On consideration whereof, it is now here ordered and adjudged by this court that the order of the said Tax Court, 47 B.T.A. 967, be and the same is hereby reversed and the case remanded for further proceedings consistent with the opinion of this court in the case of The Musselman Hub-Brake Co. v. Commissioner of Internal Revenue, 6 Cir., 139 F.2d 65.

Citator

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

Cited by
6 opinions
PER CURIAM.

This cause came on to be heard on the transcript of record of the Tax Court of the United States and was argued by counsel. On consideration whereof, it is now here ordered and adjudged by this court that the order of the said Tax Court, 47 B.T.A. 967, be and the same is hereby reversed and the case remanded for further proceedings consistent with the opinion of this court in the case of The Musselman Hub-Brake Co. v. Commissioner of Internal Revenue, 6 Cir., 139 F.2d 65.