From Casetext: Smarter Legal Research

Weather-Seal Mfg. v. C.I.R

United States Court of Appeals, Sixth Circuit
Oct 22, 1952
199 F.2d 376 (6th Cir. 1952)

Opinion

No. 11482.

October 22, 1952.

Petition to Review Decision of Tax Court.

David H. Wilson, Akron, Ohio, for petitioner.

Charles S. Lyon, Ellis N. Slack, and I. Henry Kutz, Washington, D.C., for respondent.

Before HICKS, MARTIN, and McALLISTER, Circuit Judges.


The above cause coming on to be heard upon the transcript of 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 decision of the Tax Court be and the same is hereby affirmed. 16 T.C. 1312.


Summaries of

Weather-Seal Mfg. v. C.I.R

United States Court of Appeals, Sixth Circuit
Oct 22, 1952
199 F.2d 376 (6th Cir. 1952)
Case details for

Weather-Seal Mfg. v. C.I.R

Case Details

Full title:WEATHER-SEAL MANUFACTURING CO., Petitioner, v. COMMISSIONER OF INTERNAL…

Court:United States Court of Appeals, Sixth Circuit

Date published: Oct 22, 1952

Citations

199 F.2d 376 (6th Cir. 1952)

Citing Cases

Zehman v. Comm'r of Internal Revenue

In view of the fact that the amounts paid by the partnership to its employees represent its capital in its…