Commissioner of Internal Revenue v. Estate of Bray, Deceased, Bertha Bray Richards, Gyles E. Merrill and Harry G. Gault, and Co-Executors
This text of 396 F.2d 452 (Commissioner of Internal Revenue v. Estate of Bray, Deceased, Bertha Bray Richards, Gyles E. Merrill and Harry G. Gault, and Co-Executors) 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
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.
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.
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396 F.2d 452, 21 A.F.T.R.2d (RIA) 1517, 1968 U.S. App. LEXIS 6823, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-estate-of-bray-deceased-bertha-bray-ca6-1968.