Commissioner v. Estate of Bray

Sixth Circuit

Commissioner v. Estate of Bray

396 F.2d 452, 21 A.F.T.R.2d (RIA) 1517

CourtCourt of Appeals for the Sixth Circuit

DecidedMay 22, 1968

DocketNos. 17798, 17799

StatusPublished

This text of 396 F.2d 452 (Commissioner v. Estate of Bray) 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 v. Estate of Bray, 396 F.2d 452, 21 A.F.T.R.2d (RIA) 1517 (6th Cir. 1968).

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Opinion

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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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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Bluebook (online)

396 F.2d 452, 21 A.F.T.R.2d (RIA) 1517, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-v-estate-of-bray-ca6-1968.

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