Hugh Smith, Inc. v. Commissioner of Internal Revenue
This text of 173 F.2d 224 (Hugh Smith, Inc. 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.
Opinion
This cause was heard on the transcript of record, briefs and arguments of counsel, and on consideration whereof it is ordered and adjudged that the decision of the Tax Court, entered June 25, 1947, and herein sought to be reviewed, be and the same is in all things affirmed upon the grounds and for the reasons set forth in the findings of fact and opinion of the Tax Court, 8 T.C. 660; promulgated March 28, 1947.
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173 F.2d 224, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hugh-smith-inc-v-commissioner-of-internal-revenue-ca6-1949.