LICHTER v. COMMISSIONER OF INTERNAL REVENUE

No. 11626.

201 F.2d 49 (1952)

LICHTER et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Sixth Circuit.

December 19, 1952.


Attorney(s) appearing for the Case

Paul W. Steer, Cincinnati, Ohio, for petitioner.

George F. Lynch, Washington, D. C. (Ellis N. Slack and A. F. Prescott, Washington, D. C., on the brief), for respondent.

Before SIMONS, Chief Judge, and MARTIN and MILLER, Circuit Judges.


PER CURIAM.

This petition for review of a decision of the Tax Court of the United States has been heard and considered on the record and on the briefs and oral arguments of the attorneys.

The petition avers that the Tax Court erred in holding that contributions made to a trust created by an instrument executed by a bona fide husband and wife partnership are not deductible on the income tax return of the petitioners, doing business as Southern Fireproofing...

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