COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF BRAY

Nos. 17798, 17799.

396 F.2d 452 (1968)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of BRAY, Deceased, Bertha Bray Richards, Gyles E. Merrill and Harry G. Gault, Executrix and Co-Executors, Respondents.

United States Court of Appeals Sixth Circuit.

May 22, 1968.


Attorney(s) appearing for the Case

Louis M. Kauder, Department of Justice, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Grant W. Wiprud, Attorneys, Department of Justice, Washington, D. C., on brief, for petitioner.

Harry G. Gault, Flint, Mich., Russell E. Bowers, James P. Ricker, Flint, Mich., on brief, for respondents.

Before PHILLIPS, CELEBREZZE and PECK, Circuit Judges.


ORDER.

This cause was heard and submitted upon transcript of the record, oral argument, and briefs of attorneys for the contending parties, and

It appearing that the findings of the Tax Court of the United States are supported by substantial evidence and are not clearly erroneous,

It is therefore ordered that the judgment of the Tax Court be affirmed for the reasons stated in its memorandum opinion reported at 46 T.C. 577

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