Kaufmann v. Commissioner of Internal Revenue

Sixth Circuit

Kaufmann v. Commissioner of Internal Revenue

173 F.2d 225

CourtCourt of Appeals for the Sixth Circuit

DecidedFebruary 15, 1949

DocketNo. 10725

StatusPublished

This text of 173 F.2d 225 (Kaufmann 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.

Bluebook

Kaufmann v. Commissioner of Internal Revenue, 173 F.2d 225 (6th Cir. 1949).

Pincite

Opinion

PER CURIAM.

This cause having been duly considered on the record in the case, the oral arguments and briefs of attorneys for the contending parties, the findings of fact which are supported by the evidence, and the opinion of the Tax Court, 9 T.C. 435, wherein the opinion of this court in Frazer v. Commissioner of Internal Revenue, 157 F.2d 282, is followed and the opinion of this court in Commissioner of Internal Revenue v. Alldis’ Estate, 140 F.2d 885, is clearly -distinguished; and it appearing that the decision of the Tax Court is correct, the same is accordingly affirmed.

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

PER CURIAM.

This cause having been duly considered on the record in the case, the oral arguments and briefs of attorneys for the contending parties, the findings of fact which are supported by the evidence, and the opinion of the Tax Court, 9 T.C. 435, wherein the opinion of this court in Frazer v. Commissioner of Internal Revenue, 157 F.2d 282, is followed and the opinion of this court in Commissioner of Internal Revenue v. Alldis’ Estate, 140 F.2d 885, is clearly -distinguished; and it appearing that the decision of the Tax Court is correct, the same is accordingly affirmed.

Cite This Page — Counsel Stack

Bluebook (online)

173 F.2d 225, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kaufmann-v-commissioner-of-internal-revenue-ca6-1949.

Opinion

Related

Cite This Page — Counsel Stack