C.I.R. v. CONSOLIDATED PREMIUM IRON ORES, LIMITED

Nos. 13473-13475.

265 F.2d 320 (1959)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. CONSOLIDATED PREMIUM IRON ORES, LIMITED, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. William R. DALEY and F. Cassie Daley, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Cyrus S. EATON, Respondent.

United States Court of Appeals Sixth Circuit.

April 10, 1959.


Attorney(s) appearing for the Case

Myron C. Baum and Meyer Rothwacks, Dept. of Justice, Washington, D. C., Charles K. Rice, Lee A. Jackson, and A. F. Prescott, Dept. of Justice, Washington, D. C., on brief, for petitioner.

Abe Fortas, Washington, D. C., I. W. Sharp and Robert W. Sharp, Cleveland, Ohio, Milton V. Freeman and Carolyn E. Agger, Washington, D. C., on brief, for respondents.

Before MARTIN and MILLER, Circuit Judges, and CECIL, District Judge.


CECIL, District Judge.

These cases are before the Court on petitions of the Commissioner of Internal Revenue to review a decision of The Tax Court of the United States upon which judgments were entered on July 24, 1957, pursuant to its Findings of Fact and Opinion filed April 23, 1957.

In cases numbered 13,474 in which William R. Daley and F. Cassie Daley are respondents and 13,475, in which Cyrus S. Eaton is respondent, the question presented is:

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