Maggie Bailey v. Commissioner of Internal Revenue

Sixth Circuit

Maggie Bailey v. Commissioner of Internal Revenue

439 F.2d 723, 27 A.F.T.R.2d (RIA) 1210, 1971 U.S. App. LEXIS 10527

CourtCourt of Appeals for the Sixth Circuit

DecidedApril 27, 1971

Docket20729_1

StatusPublished

Cited by4 cases

This text of 439 F.2d 723 (Maggie Bailey 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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Maggie Bailey v. Commissioner of Internal Revenue, 439 F.2d 723, 27 A.F.T.R.2d (RIA) 1210, 1971 U.S. App. LEXIS 10527 (6th Cir. 1971).

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Opinion

PER CURIAM.

This appeal is from a decision of the Tax Court of the United States which determined a deficiency in the taxpayer’s income for the years 1945 through 1963. The memorandum, findings of fact and opinion of law of the Tax Court are reported at P-H Memo T.C., par. 70,064. We have considered the record, the briefs of the parties and oral arguments of counsel, and conclude that the Tax Court’s factual determinations are supported by substantial evidence and that the law was properly applied.

The decision of the Tax Court is affirmed.

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PER CURIAM.

This appeal is from a decision of the Tax Court of the United States which determined a deficiency in the taxpayer’s income for the years 1945 through 1963. The memorandum, findings of fact and opinion of law of the Tax Court are reported at P-H Memo T.C., par. 70,064. We have considered the record, the briefs of the parties and oral arguments of counsel, and conclude that the Tax Court’s factual determinations are supported by substantial evidence and that the law was properly applied.

The decision of the Tax Court is affirmed.

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439 F.2d 723, 27 A.F.T.R.2d (RIA) 1210, 1971 U.S. App. LEXIS 10527, Counsel Stack Legal Research, https://law.counselstack.com/opinion/maggie-bailey-v-commissioner-of-internal-revenue-ca6-1971.

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