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

Court of Appeals for the Sixth Circuit·Decided April 15, 1953·No. 11734_1·Published·Cited by 4 cases

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.

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

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.

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).

Pincite

203 F.2d 566 (Frank P. Holloway v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related