Seltzer v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit
Seltzer v. Commissioner of Internal Revenue, 174 F.2d 207 (6th Cir. 1949)
37 A.F.T.R. (P-H) 1402; 1949 U.S. App. LEXIS 4487

Seltzer v. Commissioner of Internal Revenue

Opinion of the Court

PER CURIAM.

This cause was considered by the court on the record, briefs, and oral argument of counsel for respective parties; and the court being of the opinion that the issue presented was correctly decided by the Tax Court for the reasons stated in its opinion, Estate of Frank Seltzer, Deceased, 10 T.C. 810; it is ordered that the judgment of the Tax Court be and is affirmed.

Reference

Full Case Name
ESTATE of A. Frank SELTZER, Louise K. Seltzer, as v. COMMISSIONER OF INTERNAL REVENUE
Status
Published