Ratterman v. Commissioner
This text of 177 F.2d 204 (Ratterman v. Commissioner) 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 came on to be heard upon the record and upon the oral arguments and briefs of attorneys for the parties; and it appearing to this court that the United States Tax Court found the facts in accordance with the evidence adduced, and in its carefully considered opinion correctly applied appropriate law to the facts found upon each of the items in controversy, the three decisions entered simultaneously on September 30, 1948, are affirmed.
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177 F.2d 204, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ratterman-v-commissioner-ca6-1949.