Celina Manufacturing Co. v. Commissioner

142 F.2d 449, 32 A.F.T.R. (P-H) 672, 1944 U.S. App. LEXIS 3357
CourtCourt of Appeals for the Sixth Circuit
DecidedFebruary 15, 1944
DocketNo. 9502
StatusPublished
Cited by6 cases

This text of 142 F.2d 449 (Celina Manufacturing Co. v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Celina Manufacturing Co. v. Commissioner, 142 F.2d 449, 32 A.F.T.R. (P-H) 672, 1944 U.S. App. LEXIS 3357 (6th Cir. 1944).

Opinion

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.

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Related

Don E. Williams Co. v. Commissioner
429 U.S. 569 (Supreme Court, 1977)
Hartland Assoc. v. Commissioner
54 T.C. 1580 (U.S. Tax Court, 1970)

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Bluebook (online)
142 F.2d 449, 32 A.F.T.R. (P-H) 672, 1944 U.S. App. LEXIS 3357, Counsel Stack Legal Research, https://law.counselstack.com/opinion/celina-manufacturing-co-v-commissioner-ca6-1944.