Roth Properties Company v. Commissioner of Internal Revenue

511 F.2d 526, 35 A.F.T.R.2d (RIA) 1093, 1975 U.S. App. LEXIS 15681
CourtCourt of Appeals for the Sixth Circuit
DecidedMarch 13, 1975
Docket74--1936
StatusPublished

This text of 511 F.2d 526 (Roth Properties Company 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
Roth Properties Company v. Commissioner of Internal Revenue, 511 F.2d 526, 35 A.F.T.R.2d (RIA) 1093, 1975 U.S. App. LEXIS 15681 (6th Cir. 1975).

Opinion

511 F.2d 526

75-1 USTC P 9337

ROTH PROPERTIES COMPANY, Plaintiff-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

No. 74--1936.

United States Court of Appeals,
Sixth Circuit.

March 13, 1975.

Bennet Kleinman, Kahn, Kleinman, Yanowitz & Arnson, Laurence Glazer, Gary D. Greenwald, Cleveland, Ohio, for plaintiff-appellant.

Gilbert E. Andrews, Acting Chief, Scott P. Crampton, Gary R. Allen, Asst. Attys. Gen., Louis A. Bradbury, Tax Div., Dept. of Justice, Washington, D.C., Meade Whitaker, Chief Counsel, I.R.S., Washington, D.C., for defendant-appellee.

Before EDWARDS, CELEBREZZE and LIVELY, Circuit Judges.

ORDER

On receipt and consideration of an appeal in the above-styled case; and

Noting from the briefs, oral arguments and record no basis for holding that the findings of fact of the Tax Court are clearly erroneous.

The decision and order of the Tax Court is hereby affirmed for the reasons set forth in the Memorandum Findings of Fact and Opinion of the Tax Court, filed January 29, 1974.

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Bluebook (online)
511 F.2d 526, 35 A.F.T.R.2d (RIA) 1093, 1975 U.S. App. LEXIS 15681, Counsel Stack Legal Research, https://law.counselstack.com/opinion/roth-properties-company-v-commissioner-of-internal-revenue-ca6-1975.