Evans Products Co. v. Commissioner

Sixth Circuit

Evans Products Co. v. Commissioner

84 F.2d 998, 18 A.F.T.R. (P-H) 279, 1936 U.S. App. LEXIS 4722, 18 A.F.T.R. (RIA) 279

CourtCourt of Appeals for the Sixth Circuit

DecidedJanuary 15, 1936

DocketNo. 6866

StatusPublished

This text of 84 F.2d 998 (Evans Products Co. 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

Evans Products Co. v. Commissioner, 84 F.2d 998, 18 A.F.T.R. (P-H) 279, 1936 U.S. App. LEXIS 4722, 18 A.F.T.R. (RIA) 279 (6th Cir. 1936).

Pincite

Opinion

PER CURIAM.

The court being of opinion that the property on which the petitioner seeks depreciation deductions was acquired in connection 'with a reorganization within the meaning of sections 203 (h) (1) and 204 (a) (7) of the Revenue Act of 1924 (43 Stat. 256, 258), it is ordered that the order of the Board of Tax Appeals be affirmed for the reasons stated in the board’s opinion of February 2, 1934. 29 B.T.A. 992.

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PER CURIAM.

The court being of opinion that the property on which the petitioner seeks depreciation deductions was acquired in connection 'with a reorganization within the meaning of sections 203 (h) (1) and 204 (a) (7) of the Revenue Act of 1924 (43 Stat. 256, 258), it is ordered that the order of the Board of Tax Appeals be affirmed for the reasons stated in the board’s opinion of February 2, 1934. 29 B.T.A. 992.

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Bluebook (online)

84 F.2d 998, 18 A.F.T.R. (P-H) 279, 1936 U.S. App. LEXIS 4722, 18 A.F.T.R. (RIA) 279, Counsel Stack Legal Research, https://law.counselstack.com/opinion/evans-products-co-v-commissioner-ca6-1936.