Hopkins v. Commissioner of Internal Revenue

Full title: Ben F. HOPKINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: Circuit Court of Appeals, Sixth Circuit

Date published: Oct 18, 1946

157 F.2d 679 (6th Cir. 1946)

Opinion

No. 10183.

October 18, 1946.

Appeal from the Decision of the Tax Court of the United States.

Thompson, Hine Flory, of Cleveland, Ohio, for petitioner.

Samuel O. Clark, Jr., of Washington, D.C., for respondent.

Before ALLEN, MARTIN, and MILLER, Circuit Judges.

PER CURIAM.

This case came on to be heard upon the record and briefs and oral argument of counsel.

On consideration whereof, the decision of the Tax Court of the United States is affirmed upon the grounds and for the reasons stated in the opinion of the Tax Court of the United States promulgated September 27, 1945. 5 T.C. 803.