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

COMMISSIONER OF INTERNAL REVENUE v. Motor Products Corporation

U.S. Court of Appeals for the Sixth Circuit · Decided April 13, 1944 · Allen, Hamilton, Martin

142 F.2d 449; 32 A.F.T.R. (P-H) 672; 1944 U.S. App. LEXIS 3360 (Federal Reporter, Second Series)

Counsel

Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, Charles E. Lowery, Helen R. Carloss, and Ray A. Brown, all of Washington, D. C., for Commissioner of Internal Revenue., Sherwin A. Hill and Thomas H. Adams, both of Detroit, Mich., for Motor Products Corporation.

Cases that cite this one

1 later published case cites this decision.

Emery v. Commissioner of Internal Revenue (2d Cir. 1948)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.