RANZ v. C. I. R.

No. 13807.

273 F.2d 810 (1960)

Frank Stephen RANZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

January 21, 1960.


Attorney(s) appearing for the Case

Floyd Anderson, Cincinnati, Ohio (Anderson & Sulau, Cincinnati, Ohio, on the brief), for petitioner.

Louise Foster, Dept. of Justice, Washington, D. C. (Charles K. Rice, Lee A. Jackson, Harry Baum and Carter Bledsoe, Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before SHACKELFORD MILLER, Jr., and WEICK, Circuit Judges, and WILLIAM E. MILLER, District Judge.


WILLIAM E. MILLER, District Judge.

The Commissioner of Internal Revenue determined deficiencies in income tax of petitioner, Frank Stephen Ranz, for the years 1952, 1953, and 1954. The Tax Court affirmed the determination of the Commissioner, and the case is before us on Petition for Review of the Tax Court's decision. The sole question for our consideration is whether the provisions of Section 1301 of the Internal Revenue...

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