Tennessee Central Railway Company v. J. M. Rountree, District Director of Internal Revenue

245 F.2d 955, 52 A.F.T.R. (P-H) 394, 1957 U.S. App. LEXIS 5284

• Court: Court of Appeals for the Sixth Circuit
• Decided: June 1, 1957
• Docket: 13140_1
• Status: Published

Opinion

PER CURIAM.

The above cause coming before the court on the record, the briefs of the parties, and the argument of counsel in open court, and the court being duly advised,

Now, therefore, It is Ordered, Adjudged, and Decreed that the judgment of the district court be and is hereby affirmed in accordance with the reasoning and conclusions, and upon the authority, of Standard Oil Company v. McMahon, 2 Cir., 1957, 244 F.2d 11.

Judge Miller is of the opinion that the judgment should be reversed for the reasons given in the dissenting opinion in Standard Oil Company v. McMahon, 2 Cir., 1957, 244 F.2d 11.