SHARP v. COMMISSIONER OF INTERNAL REVENUE

Nos. 12283, 12284.

224 F.2d 920 (1955)

Amor W. SHARP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Katherine C. SHARP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

August 19, 1955.


Attorney(s) appearing for the Case

Harold D. Cohen, Washington, D. C., Vernon C. Kohlhaas, Michael Waris, Jr., Garrett S. Claypool, Washington, D. C., on the brief, Pierson & Ball, Washington, D. C., of counsel, for petitioner.

H. Brian Holland, Ellis N. Slack, David O. Walter, Dept. of Justice, Washington, D. C., for respondent.

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


MILLER, Circuit Judge.

The petitioners, Amor W. Sharp and his wife, Katherine C. Sharp, seek reviews of rulings of the Tax Court adjudging deficiencies in income tax for the taxable year 1945 in the respective amounts of $32,395.80 and $7,352.43.

The material facts which are undisputed are as follows: Petitioners, who lived in Columbus, Ohio, formed a partnership in 1922 under the trade name of Columbus Wood Preserving Company. The business of the partnership...

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