O'Connor v. Commissioner of Internal Revenue

Sixth Circuit

O'Connor v. Commissioner of Internal Revenue

260 F.2d 358, 2 A.F.T.R.2d (RIA) 6011

CourtCourt of Appeals for the Sixth Circuit

DecidedOctober 31, 1958

DocketNos. 13433, 13434

StatusPublished

This text of 260 F.2d 358 (O'Connor 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

O'Connor v. Commissioner of Internal Revenue, 260 F.2d 358, 2 A.F.T.R.2d (RIA) 6011 (6th Cir. 1958).

Pincite

Opinion

PER CURIAM.

In this litigation, the taxpayer, John C. O’Connor, appeared pro se in presenting his petition for review of the decision of the Tax Court of the United States, holding (contrary to his contention) that surtaxes, assessed against his personal holding company pursuant to Code provisions, were not violative of Article 1, section 8, of the Constitution.

At the hearing of the cause in this court, the Commissioner of Internal Revenue withdrew his cross-petition (No. 13434).

After due consideration of the oral arguments, the printed briefs, and the record in the cause, we conclude that the decision of the tax court should be affirmed on the basis of its findings of fact and opinion.

It is so ordered.

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PER CURIAM.

In this litigation, the taxpayer, John C. O’Connor, appeared pro se in presenting his petition for review of the decision of the Tax Court of the United States, holding (contrary to his contention) that surtaxes, assessed against his personal holding company pursuant to Code provisions, were not violative of Article 1, section 8, of the Constitution.

At the hearing of the cause in this court, the Commissioner of Internal Revenue withdrew his cross-petition (No. 13434).

After due consideration of the oral arguments, the printed briefs, and the record in the cause, we conclude that the decision of the tax court should be affirmed on the basis of its findings of fact and opinion.

It is so ordered.

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Bluebook (online)

260 F.2d 358, 2 A.F.T.R.2d (RIA) 6011, Counsel Stack Legal Research, https://law.counselstack.com/opinion/oconnor-v-commissioner-of-internal-revenue-ca6-1958.