COMMISSIONER OF INTERNAL REVENUE v. Motor Products Corporation

U.S. Court of Appeals for the Sixth Circuit April 13, 1944

COMMISSIONER OF INTERNAL REVENUE v. Motor Products Corporation, 142 F.2d 449 (6th Cir. 1944)

32 A.F.T.R. (P-H) 672; 1944 U.S. App. LEXIS 3360

Opinion

PER CURIAM.

These consolidated cases came on for hearing upon the record and briefs and oral argument of counsel. On consideration whereof, it is ordered that the decision of the Tax Court of the United States, 47 B.T.A. 983, be and it hereby is affirmed, for the reasons stated in the findings of fact and opinion of the United States Board of Tax Appeals (now the Tax Court of the United States), promulgated November 10, 1942.

Reference

Full Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. MOTOR PRODUCTS CORPORATION, Respondent; MOTOR PRODUCTS CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cited By: 2 cases
Status: Published