Opinion · Court of Appeals for the Sixth Circuit

Hamburger v. Commissioner of Internal Revenue

147 F.2d 856

Type: Opinion
Court: Court of Appeals for the Sixth Circuit
Jurisdiction: Federal
Date: 1945-03-12
Topic: general

PER CURIAM. These consolidated causes were heard upon the record, briefs and arguments of cotinsel, and it appearing that there was substantial evidence to support the findings of the Tax Court, it is therefore ordered and adjudged that the decisions of that court entered on February 14, 1944, be and the same are upon the grounds and for the reasons set forth in the opinion of the court promulgated on December 24, 1943.

Citator

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

Cited by: 3 opinions

HAMBURGER v. COMMISSIONER OF INTERNAL REVENUE,147 F.2d 856(6th Cir. 1945)

Louis HAMBURGER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE,

Respondent. Samuel HAMBURGER, Petitioner, v. SAME.

No. 9861.

Circuit Court of Appeals, Sixth Circuit.

March 12, 1945.

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

Edward S. Reid, Jr., and Harold M. Shapero, both of Detroit, Mich., for petitioners.

Samuel O. Clark, Jr., J.P. Wenchel, Sewall Key, Helen R. Carloss, Muriel S. Paul, and John W. Smith, all of Washington, D.C., for respondent.Page 857

Before HICKS, ALLEN, and MARTIN, Circuit Judges.

PER CURIAM.

These consolidated causes were heard upon the record, briefs and arguments of counsel, and it appearing that there was substantial evidence to support the findings of the Tax Court, it is therefore ordered and adjudged that the decisions of that court entered on February 14, 1944, be and the same are upon the grounds and for the reasons set forth in the opinion of the court promulgated on December 24, 1943.Page 997