U.S. Court of Appeals for the Sixth Circuit, 1947

MacDonald v. Commissioner

U.S. Court of Appeals for the Sixth Circuit · Decided December 11, 1947

165 F.2d 213 (Federal Reporter, Second Series)

Counsel

Robert H. Cook, of Saginaw, Mich., for petitioner., Theron L. Caudle, Sewall Key, Charles Oliphant, John M. Morawski, Helen R. Car-loss, and Harry Baum, all of Washington, D. C., for respondent

Cases that cite this one

1 later published case cites this decision.

James D. Ballou and Sarah L. Ballou v. United States (6th Cir. 1966)

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 of the Court

' PER CURIAM.

This cause came on to be heard; and, upon consideration of the record, the briefs and oral argument of the attorneys for the contending parties, the decision of the tax court is affirmed on the basis of its findings of fact, all supported by substantial evidence, and for the reasons stated in its opinion, which cites Commissioner v. Tower, 327 U.S. 280, 66 S.Ct. 532, 90 L.Ed. 670, 164 A.L.R. 1135, as controlling authority.

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