D. Loveman & Son Export Corp. v. Commissioner

296 F.2d 732
CourtCourt of Appeals for the Sixth Circuit
DecidedDecember 16, 1961
DocketNos. 14543, 14544
StatusPublished
Cited by2 cases

This text of 296 F.2d 732 (D. Loveman & Son Export Corp. v. Commissioner) 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
D. Loveman & Son Export Corp. v. Commissioner, 296 F.2d 732 (6th Cir. 1961).

Opinion

The above causes came on to be heard upon the record, briefs and arguments of counsel, and upon due consideration thereof, it is the opinion of this Court that the decision of the Tax Court should be affirmed. The opinion of the Tax Court adequately reviews the factual background of the litigation and we agree with the conclusions of the Tax Court as expressed in the able opinion of Judge Arnold Raum, which is reported as 34 T.C. 776 (1960).

It is, therefore, ordered that the decision of the Tax Court be, and the same is, hereby affirmed.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Thor Power Tool Co. v. Commissioner
439 U.S. 522 (Supreme Court, 1979)

Cite This Page — Counsel Stack

Bluebook (online)
296 F.2d 732, Counsel Stack Legal Research, https://law.counselstack.com/opinion/d-loveman-son-export-corp-v-commissioner-ca6-1961.