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Carter v. Commissioner of Internal Revenue

United States Court of Appeals, Sixth Circuit
Feb 18, 1952
194 F.2d 537 (6th Cir. 1952)

Opinion

No. 11355.

February 18, 1952.

Petition for Review of a Decision of The Tax Court.

Harold K. Bell, Cleveland, Ohio, for petitioner.

Theron L. Caudle, Charles Oliphant, W.H. Schwatka, Ellis N. Slack, Helen Goodner and S. Dee Hanson, Washington, D.C., for respondent.

Before ALLEN, MARTIN, and McALLISTER, Circuit Judges.


The above cause coming on to be heard upon the transcript of 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 that the decision appealed from be and is hereby affirmed, in accordance with the findings of fact and opinion of the Tax Court.


Summaries of

Carter v. Commissioner of Internal Revenue

United States Court of Appeals, Sixth Circuit
Feb 18, 1952
194 F.2d 537 (6th Cir. 1952)
Case details for

Carter v. Commissioner of Internal Revenue

Case Details

Full title:ESTATE of Charles D. CARTER, Deceased, Grace M. Carter, Administratrix…

Court:United States Court of Appeals, Sixth Circuit

Date published: Feb 18, 1952

Citations

194 F.2d 537 (6th Cir. 1952)