D. Loveman & Son Export Corp. v. Commissioner
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.
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.
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296 F.2d 732, Counsel Stack Legal Research, https://law.counselstack.com/opinion/d-loveman-son-export-corp-v-commissioner-ca6-1961.