Commissioner of Internal Revenue v. The Cold Metal Process Company, Commissioner of Internal Revenue v. The Leon A. Beeghly Fund, the Union National Bank of Youngstown, Ohio, Trustee

239 F.2d 646
CourtCourt of Appeals for the Sixth Circuit
DecidedNovember 21, 1956
Docket13050
StatusPublished

This text of 239 F.2d 646 (Commissioner of Internal Revenue v. The Cold Metal Process Company, Commissioner of Internal Revenue v. The Leon A. Beeghly Fund, the Union National Bank of Youngstown, Ohio, Trustee) 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
Commissioner of Internal Revenue v. The Cold Metal Process Company, Commissioner of Internal Revenue v. The Leon A. Beeghly Fund, the Union National Bank of Youngstown, Ohio, Trustee, 239 F.2d 646 (6th Cir. 1956).

Opinion

239 F.2d 646

COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
The COLD METAL PROCESS COMPANY, Respondent.
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
The LEON A. BEEGHLY FUND, The Union National Bank of
Youngstown, Ohio, Trustee, Respondent.

Nos. 13049, 13050.

United States Court of Appeals Sixth Circuit.

Nov. 21, 1956.

Charles K. Rice, John Potts Barnes and Lee A. Jackson, Washington, D.C., for cross-petitioner.

Howard F. Burns, Baker, Hostetler & Patterson, Cleveland, Ohio, for cross-respondents.

PER CURIAM.

Pursuant to the agreement of counsel, it is ordered that the cross-petitions of the Commissioner of Internal Revenue in these cases be and they hereby are dismissed. 25 T.C. 1333.

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