DocketNumber: 14544
Citation Numbers: 296 F.2d 732
Filed Date: 12/16/1961
Status: Precedential
Modified Date: 11/14/2018
296 F.2d 732
62-1 USTC P 9147
D. LOVEMAN & SON EXPORT CORP., Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
D. LOVEMAN & SON, INC., Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 14543, 14544.
United States Court of Appeals Sixth Circuit.
Dec. 16, 1961.
On Petitions for Review of the Decisions of the Tax Court of the United States.
Richard Katcher, Cleveland, Ohio, for petitioners.
Richard J. Heiman, Department of Justice, Washington, D.C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attorneys, Department of Justice, Washington, D.C., on brief, for respondent.
Before MARTIN, WEICK and O'SULLIVAN, Circuit Judges.
The above causes came on to be heard upon the record, briefs and arguments of counsel, and upon due consideration thereof, it is the opinion of this Court tha the decision of the Tax Court should be affirmed. The opinion of the Tax Court adequately reviews the factual background of the litigation and we agree with the conclusions of the Tax Court as expressed in the able opinion of Judge Arnold Raum, which is reported as 34 T.C. 776 (1960).
It is, therefore, ordered that the decision of the Tax Court be, and the same is, hereby affirmed.
Consolidated Manufacturing, Inc. v. Commissioner , 249 F.3d 1231 ( 2001 )
Thor Power Tool Company v. Commissioner of Internal Revenue , 563 F.2d 861 ( 1977 )
Transamerica Corporation v. United States , 254 F. Supp. 504 ( 1966 )
EW Bliss Company v. United States , 224 F. Supp. 374 ( 1963 )
Chaitlen v. Commissioner , 37 T.C.M. 17 ( 1978 )
Fong Venture Capital Corp. v. Commissioner , 53 T.C.M. 647 ( 1987 )
Consolidated Manufacturing, Inc., M. P. Long Living Trust, ... , 111 T.C. No. 1 ( 1998 )
Lebowitz v. Commissioner , 57 T.C.M. 179 ( 1989 )
Coldwater Seafood Corp. v. Commissioner , 69 T.C. 966 ( 1978 )
Greenspun v. Commissioner , 72 T.C. 931 ( 1979 )
Rockwell International Corp. v. Commissioner , 77 T.C. 780 ( 1981 )
Sam Goldberger, Inc. v. Commissioner , 88 T.C. 1532 ( 1987 )
Southern Pacific Transp. Co. v. Commissioner , 90 T.C. 771 ( 1988 )
Husky Oil Co. v. Commissioner , 83 T.C. 717 ( 1984 )
Molsen v. Commissioner , 85 T.C. 485 ( 1985 )
Levert v. Commissioner , 57 T.C.M. 910 ( 1989 )