Michel v. Commissioner
U.S. Court of Appeals for the Second Circuit
Michel v. Commissioner, 239 F.2d 385 (2d Cir. 1956)
Michel v. Commissioner
Opinion of the Court
Affirmed on the decision of Judge Rice, 24 T.C. 960, relying on Beck v. C. I. R., 15 T.C. 642, affirmed 2 Cir., 194 F.2d 537, certiorari denied 344 U.S. 821, 73 S.Ct. 18, 97 L.Ed. 639, and appropriately distinguishing Moffett v. C. I. R., 2 Cir., 191 F.2d 149.
Reference
- Full Case Name
- Clifford W. MICHEL, Trustees u/d of Jules S. Bache for Hazel B. Beckman, and Gilbert Miller, Trustees u/d of Jules S. Bache for Kathryn B. Miller v. COMMISSIONER OF INTERNAL REVENUE
- Cited By
- 1 case
- Status
- Published