MacDONALD v. COMMISSIONER OF INTERNAL REVENUE

No. 10518.

165 F.2d 213 (1947)

Elizabeth G. MacDONALD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Circuit Court of Appeals, Sixth Circuit.

December 11, 1947.


Attorney(s) appearing for the Case

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.


PER CURIAM.

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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases