U.S. Court of Appeals for the Sixth Circuit, 1949

Hugh Smith, Inc. v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit · Decided February 1, 1949 · Cüriam, Hicks, Allen, Martin

173 F.2d 224 (Federal Reporter, Second Series)

Counsel

F. E. Hagler, of Memphis, Tenn., for petitioner., Theron L. Caudle, Charles Oliphant, Sewall Key, John W. Smith, Ellis N. Slack and Harry Baum, all of Washington, D. C., for respondent.

Cases that cite this one

1 later published case cites this decision.

Montgomery Coca-Cola Bottling Co. v. United States (Court of Claims 1980)

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 CÜRIAM.

This cause was heard on the transcript of record, briefs and arguments of counsel, and on consideration whereof it is ordered and adjudged that the decision of the Tax Court, entered June 25, 1947, and herein sought to be reviewed, be and the same is in all things affirmed upon the grounds and for the reasons set forth in the findings of fact and opinion of the Tax Court, 8 T.C. 660; promulgated March 28, 1947.

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