Commissioner of Internal Revenue v. Hedges. Commissioner of Internal Revenue v. Childress

212 F.2d 593, 45 A.F.T.R. (P-H) 1478, 1954 U.S. App. LEXIS 4442
CourtCourt of Appeals for the Ninth Circuit
DecidedMay 10, 1954
Docket13700
StatusPublished

This text of 212 F.2d 593 (Commissioner of Internal Revenue v. Hedges. Commissioner of Internal Revenue v. Childress) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Commissioner of Internal Revenue v. Hedges. Commissioner of Internal Revenue v. Childress, 212 F.2d 593, 45 A.F.T.R. (P-H) 1478, 1954 U.S. App. LEXIS 4442 (9th Cir. 1954).

Opinion

212 F.2d 593

54-1 USTC P 9402

COMMISSIONER OF INTERNAL REVENUE
v.
HEDGES.
COMMISSIONER OF INTERNAL REVENUE
v.
CHILDRESS.

No. 13700.

United States Court of Appeals,
Ninth Circuit.

May 10, 1954.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner, Dudley J. Godfrey, Jr., Charles K. Rice, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, Washington, D.C., for petitioner.

Kenneth C. Hawkins, Milton P. Sachman, Thomas E. Grady, Jr., Yakima, Wash., A. R. Kehoe, Jones, Birdseye & Grey, Seattle, Wash., for respondents.

Before STEPHENS, HEALY and POPE, Circuit Judges.

PER CURIAM.

These matters are here on petition to review a decision of the Tax Cpurt. The judgment of the Tax Court is affirmed on the ground and for the reasons given in its opinion, 18 T.C. 681.

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Related

Hedges v. Commissioner
18 T.C. 681 (U.S. Tax Court, 1952)
Commissioner v. Hedges
212 F.2d 593 (Ninth Circuit, 1954)

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Bluebook (online)
212 F.2d 593, 45 A.F.T.R. (P-H) 1478, 1954 U.S. App. LEXIS 4442, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-hedges-commissi-ca9-1954.