OSENBACH v. COMMISSIONER OF INTERNAL REVENUE

No. 6413.

198 F.2d 235 (1952)

OSENBACH v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided July 24, 1952.


Attorney(s) appearing for the Case

James Mullen, Richmond, Va. (Williams, Mullen, Pollard & Rogers, Richmond, Va., on brief), for petitioner.

I. Henry Kutz, Special Asst. to Atty. Gen. (Ellis N. Slack, Acting Asst. Atty. Gen., on brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


DOBIE, Circuit Judge.

This is a petition filed by Mace Osenbach (hereinafter called petitioner) for the review of a decision of the Tax Court of the United States which found a deficiency against the petitioner in his income tax for the year 1944 in the amount of $1,717.05.

The facts, which were stipulated, may be briefly summarized. Federal Service Bureau, Incorporated, on December 1, 1941, purchased the remaining assets of American Bank and Trust Company...

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