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MacDonald v. Commissioner of Internal Revenue

Circuit Court of Appeals, Sixth Circuit
Dec 11, 1947
165 F.2d 213 (6th Cir. 1947)

Opinion

No. 10518.

December 11, 1947.

Appeal from a decision of the Tax Court.

Robert H. Cook, of Saginaw, Mich., for petitioner.

Theron L. Caudle, Sewall Key, Charles Oliphant, John M. Morawski, Helen R. Carloss, and Harry Baum, all of Washington, D.C., for respondent.

Before SIMONS, MARTIN, and MILLER, Circuit Judges.


This cause came on to be heard; and, upon consideration of the record, the briefs and oral argument of the attorneys for the contending parties, the decision of the tax court is affirmed on the basis of its findings of fact, all supported by substantial evidence, and for the reasons stated in its opinion, which cites Commissioner v. Tower, 327 U.S. 280, 66 S.Ct. 532, 90 L.Ed. 670, 164 A.L.R. 1135, as controlling authority.


Summaries of

MacDonald v. Commissioner of Internal Revenue

Circuit Court of Appeals, Sixth Circuit
Dec 11, 1947
165 F.2d 213 (6th Cir. 1947)
Case details for

MacDonald v. Commissioner of Internal Revenue

Case Details

Full title:Elizabeth G. MacDONALD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court:Circuit Court of Appeals, Sixth Circuit

Date published: Dec 11, 1947

Citations

165 F.2d 213 (6th Cir. 1947)

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