Opinion · Court of Appeals for the Sixth Circuit
Commissioner of Internal Revenue v. Estate of Bray, Deceased, Bertha Bray Richards, Gyles E. Merrill and Harry G. Gault, and Co-Executors
396 F.2d 452
- Type
- Opinion
- Court
- Court of Appeals for the Sixth Circuit
- Jurisdiction
- Federal
- Date
- 1968-05-22
- Topic
- general
396 F.2d 452 COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of BRAY, Deceased, Bertha Bray Richards, Gyles E. Merrill and Harry G. Gault, Executrix and Co-Executors, Respondents. No. 17798.
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UpLaw has not yet analyzed Commissioner of Internal Revenue v. Estate of Bray, Deceased, Bertha Bray Richards, Gyles E. Merrill and Harry G. Gault, and Co-Executors. The absence of a flag is not a finding that it is good law.
- Cited by
- 2 opinions
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
ESTATE of BRAY, Deceased, Bertha Bray Richards, Gyles E. Merrill and Harry G. Gault, Executrix and Co-Executors, Respondents.
No. 17798.
No. 17799.
United States Court of Appeals Sixth Circuit.
May 22, 1968.
Louis M. Kauder, Department of Justice, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Grant W. Wiprud, Attorneys, Department of Justice, Washington, D. C., on brief, for petitioner.
Harry G. Gault, Flint, Mich., Russell E. Bowers, James P. Ricker, Flint, Mich., on brief, for respondents.
Before PHILLIPS, CELEBREZZE and PECK, Circuit Judges.
ORDER.
This cause was heard and submitted upon transcript of the record, oral argument, and briefs of attorneys for the contending parties, and
It appearing that the findings of the Tax Court of the United States are supported by substantial evidence and are not clearly erroneous,
It is therefore ordered that the judgment of the Tax Court be affirmed for the reasons stated in its memorandum opinion reported at 46 T.C. 577.