1. Home
  2. Browse Decisions
  3. F.2d
  4. 263 F.2d
  5. 263 F.2d 558 (1959)
 

GANT v. COMMISSIONER OF INTERNAL REVENUE

No. 13532.

263 F.2d 558 (1959)

Paul W. GANT and Katherine GANT, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

January 5, 1959.

Attorney(s) appearing for the Case

James W. Allen and Seymour Samuels, Nashville, Tenn., for petitioners.

Charles K. Rice, Asst. Atty. Gen., by J. Dwight Evans, Arch M. Cantrall, Lee A. Jackson, Melva M. Graney, Rollin H. Transue, Dept. of Justice, Washington, D. C., for respondent.

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

PER CURIAM.

This is a review of a Decision of the Tax Court adjudging income tax deficiencies and additions against petitioners for the years 1950, 1951 and 1952.

The case turns upon the construction and legal effect of a contract dated August 14, 1948, between petitioner, Paul W. Gant, and B. F. Clinton who was a distributor of Gulf Refining Company products in McMinnville, Tennessee, under a contract with Gulf. Under the contract between petitioner and Clinton...

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