J. J. Kirk, Inc. v. Commissioner of Internal Revenue

Sixth Circuit

J. J. Kirk, Inc. v. Commissioner of Internal Revenue

289 F.2d 935, 7 A.F.T.R.2d (RIA) 1412

CourtCourt of Appeals for the Sixth Circuit

DecidedMay 10, 1961

Docket14319_1

StatusPublished

Cited by3 cases

This text of 289 F.2d 935 (J. J. Kirk, 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.

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J. J. Kirk, Inc. v. Commissioner of Internal Revenue, 289 F.2d 935, 7 A.F.T.R.2d (RIA) 1412 (6th Cir. 1961).

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Opinion

ORDER.

This case is before the Court on petition of J. J. Kirk, Inc., for review of the decision of the Tax Court of the United States.

Upon consideration of the record, the briefs and oral arguments of counsel, the Court finds that the Findings of Fact of the judge of the Tax Court are supported by substantial evidence and are not clearly erroneous, and that the inferences and conclusions drawn from the facts are correct and not clearly erroneous.

It is therefore ordered and adjudged that the decision of the Tax Court be and it is hereby affirmed upon the Findings of Fact and Opinion of Judge Raum of the Tax Court reported at 34 T.C. 130. Commissioner of Internal Revenue v. Duberstein, 363 U.S. 278, 80 S.Ct. 1190, 4 L.Ed.2d 1218. Commissioner of Internal Revenue v. Spermacet Whaling & Shipping Co., 6 Cir., 281 F.2d 646.

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ORDER.

This case is before the Court on petition of J. J. Kirk, Inc., for review of the decision of the Tax Court of the United States.

Upon consideration of the record, the briefs and oral arguments of counsel, the Court finds that the Findings of Fact of the judge of the Tax Court are supported by substantial evidence and are not clearly erroneous, and that the inferences and conclusions drawn from the facts are correct and not clearly erroneous.

It is therefore ordered and adjudged that the decision of the Tax Court be and it is hereby affirmed upon the Findings of Fact and Opinion of Judge Raum of the Tax Court reported at 34 T.C. 130. Commissioner of Internal Revenue v. Duberstein, 363 U.S. 278, 80 S.Ct. 1190, 4 L.Ed.2d 1218. Commissioner of Internal Revenue v. Spermacet Whaling & Shipping Co., 6 Cir., 281 F.2d 646.

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289 F.2d 935, 7 A.F.T.R.2d (RIA) 1412, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-j-kirk-inc-v-commissioner-of-internal-revenue-ca6-1961.

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