U.S. Court of Appeals for the Sixth Circuit, 1945

Lorenz v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit · Decided April 13, 1945 · Allen, Hamilton, Martin

148 F.2d 527; 33 A.F.T.R. (P-H) 984; 1945 U.S. App. LEXIS 4289 (Federal Reporter, Second Series)

Counsel

Marion A. Ross, of Columbus, Ohio, for petitioner., Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Helen R. Carloss, and John F. Costelloe, all of Washington, D. C., for respondent.

Cases that cite this one

5 later published cases cite this decision.

Commissioner v. Tower (Supreme Court of the United States 1946)
Hougland v. Commissioner (6th Cir. 1948)
Livie v. Commissioner of Internal Revenue (6th Cir. 1946)
Bradshaw v. Commissioner of Internal Revenue (10th Cir. 1945)
Grant v. Commissioner of Internal Revenue (10th Cir. 1945)

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.

This case came on to be heard upon the record and briefs and oral argument of counsel.

On consideration whereof, the decision of the Tax Court of the United States, 3 T.C. 746, is affirmed, for the reasons stated in the opinion of the Tax Court. Dobson v. Commissioner, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248.

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