1. Home
  2. Browse Decisions
  3. F.2d
  4. 238 F.2d
  5. 238 F.2d 735 (1956)
 

DRYBROUGH v. COMMISSIONER OF INTERNAL REVENUE

Nos. 12747, 12748.

238 F.2d 735 (1956)

F. W. DRYBROUGH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. L. N. SIMPSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

December 3, 1956.

Attorney(s) appearing for the Case

Donald V. Hunter, Washington, D. C., Miller & Chevalier, Washington, D. C., of counsel, for petitioners.

S. Dee Hanson, Washington, D. C., Charles K. Rice, Lee A. Jackson, Robert N. Anderson, Dept. of Justice, Washington, D. C., on the brief, for respondent.

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

STEWART, Circuit Judge.

These are petitions to review decisions of the Tax Court in consolidated proceedings. The facts are set out in detail in that court's findings and opinion. 1955, 23 T.C. 1105 (sub nom. United Mercantile Agencies, Inc.).

Stripped of details, the facts are appallingly simple. The petitioners owned or controlled all the stock of a corporation engaged in the business of conducting a collection and mercantile...

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