Eugene F. Emmons and Mary J. Emmons v. Commissioner of Internal Revenue Service, Service

311 F.2d 223
CourtCourt of Appeals for the Sixth Circuit
DecidedDecember 5, 1962
Docket14814
StatusPublished
Cited by12 cases

This text of 311 F.2d 223 (Eugene F. Emmons and Mary J. Emmons v. Commissioner of Internal Revenue Service, Service) 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
Eugene F. Emmons and Mary J. Emmons v. Commissioner of Internal Revenue Service, Service, 311 F.2d 223 (6th Cir. 1962).

Opinion

311 F.2d 223

63-1 USTC P 9131

Eugene F. EMMONS and Mary J. Emmons, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent. Service

No. 14814.

United States Court of Appeals Sixth Circuit.

Dec. 5, 1962.

Henry C. Harvey, Cleveland, Ohio (David F. Snow, Cleveland, Ohio, on the Brief, Jones, Day, Cockley & Reavis, Cleveland, Ohio of counsel), for petitioners.

Michael K. Cavanaugh, Dept. of Justice Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson-Daniel K. Mayers-Michael K. Cavanaugh, Attys. Dept. of Justice, Washington, D.C., on the brief), for respondent.

Before McALLISTER, Circuit Judge, and BOYD and FREEMAN, District judges.

ORDER.

The above cause coming on to be heard on appeal from the Tax Court of the United States, and the court being duly advised,

Now, therefore, it is ordered, adjudged and decreed that the decision appealed from be and is hereby affirmed on the opinion of the Tax Court, 36 T.C. 728.

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

Related

Charles H. Leyh
U.S. Tax Court, 2021
Marten v. Commissioner
2000 T.C. Memo. 185 (U.S. Tax Court, 2000)
Hayes v. Commissioner
101 T.C. No. 40 (U.S. Tax Court, 1993)
Stevens v. Commissioner
1982 T.C. Memo. 352 (U.S. Tax Court, 1982)
Henry v. Commissioner
76 T.C. 455 (U.S. Tax Court, 1981)
Marshall v. Commissioner
1976 T.C. Memo. 34 (U.S. Tax Court, 1976)
Wolman v. Commissioner
64 T.C. 883 (U.S. Tax Court, 1975)
Claus A. Cosman and Dorothy Cosman v. The United States
440 F.2d 1017 (Court of Claims, 1971)

Cite This Page — Counsel Stack

Bluebook (online)
311 F.2d 223, Counsel Stack Legal Research, https://law.counselstack.com/opinion/eugene-f-emmons-and-mary-j-emmons-v-commissioner-of-internal-revenue-ca6-1962.