Commissioner of Internal Revenue v. Edmund P. Coady and Virginia Coady
This text of 289 F.2d 490 (Commissioner of Internal Revenue v. Edmund P. Coady and Virginia Coady) 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.
Opinion
ORDER.
This case is before the Court on petition of the Commissioner of Internal Revenue for review of the decision of the Tax Court of the United States.
Upon consideration of the record, the briefs and oral arguments of counsel, the Court finds that the legal conclusions of the judge of the Tax Court based on the stipulated facts, which are reviewed in his opinion, are correct and in accordance with a proper interpretation of the statute involved. Section 355, Title 26 U.S.C. (I.R.C.1954).
*491 It is therefore ordered and adjudged that the decision of the Tax Court be and it is hereby affirmed on the opinion of Judge Tietjens reported at 33 T.C. 771.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Cite This Page — Counsel Stack
289 F.2d 490, 7 A.F.T.R.2d (RIA) 1322, 1961 U.S. App. LEXIS 4666, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-edmund-p-coady-and-virginia-coady-ca6-1961.