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