LEONARD v. COMMISSIONER OF INTERNAL REVENUE

Nos. 11723-11729.

206 F.2d 227 (1953)

LEONARD v. COMMISSIONER OF INTERNAL REVENUE. HOLT v. COMMISSIONER OF INTERNAL REVENUE. PIERCE v. COMMISSIONER OF INTERNAL REVENUE. KIPP v. COMMISSIONER OF INTERNAL REVENUE. LAUGHLIN v. COMMISSIONER OF INTERNAL REVENUE. YACKS v. COMMISSIONER OF INTERNAL REVENUE. BLUNDEN v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Sixth Circuit.

June 18, 1953.


Attorney(s) appearing for the Case

John M. Hudson, Detroit, Mich, for petitioner.

Charles S. Lyon, Charles W. Davis, Wm. D. Crampton, George F. Lynch and H. Brian Holland, Washington, D. C., for respondent.

Before ALLEN, MARTIN, and McALLISTER, Circuit Judges.


McALLISTER, Circuit Judge.

On petition for rehearing, we have reviewed the record and briefs of the parties on the appeal and have again considered the case in the light of the argument set forth in the petition now before us, with respect to the finding of fact of the Tax Court that petitioners, rather than their wives, earned the income here in question, and its conclusion that such income was properly taxable to petitioners.

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