Frank P. Holloway v. Commissioner of Internal Revenue

Sixth Circuit

Frank P. Holloway v. Commissioner of Internal Revenue

203 F.2d 566, 43 A.F.T.R. (P-H) 720, 1953 U.S. App. LEXIS 4279

CourtCourt of Appeals for the Sixth Circuit

DecidedApril 15, 1953

Docket11734_1

StatusPublished

Cited by4 cases

This text of 203 F.2d 566 (Frank P. Holloway v. Commissioner of Internal Revenue) 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.

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Frank P. Holloway v. Commissioner of Internal Revenue, 203 F.2d 566, 43 A.F.T.R. (P-H) 720, 1953 U.S. App. LEXIS 4279 (6th Cir. 1953).

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Opinion

PER CURIAM.

The above cause coming on to be heard upon the record, the briefs of the parties, and the argument of counsel in open court, and it appearing that the Tax Court found that the corporate funds in question used by the petitioner in the years of 1944 and 1945 were taxable to him on the ground that they were essentially equivalent ta taxable dividends, and it further appearing-that the finding of the Tax Court is sustained by substantial evidence on the record as a whole,

Now, therefore, it is hereby ordered, adjudged, and decreed that the decision of the Tax Court be and is hereby affirmed.

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PER CURIAM.

The above cause coming on to be heard upon the record, the briefs of the parties, and the argument of counsel in open court, and it appearing that the Tax Court found that the corporate funds in question used by the petitioner in the years of 1944 and 1945 were taxable to him on the ground that they were essentially equivalent ta taxable dividends, and it further appearing-that the finding of the Tax Court is sustained by substantial evidence on the record as a whole,

Now, therefore, it is hereby ordered, adjudged, and decreed that the decision of the Tax Court be and is hereby affirmed.

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203 F.2d 566, 43 A.F.T.R. (P-H) 720, 1953 U.S. App. LEXIS 4279, Counsel Stack Legal Research, https://law.counselstack.com/opinion/frank-p-holloway-v-commissioner-of-internal-revenue-ca6-1953.

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