U.S. Court of Appeals for the Sixth Circuit, 1951

Earl W. Hamlin's Estate, Deceased, Helen B. Hamlin v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit · Decided April 13, 1951 · Martin, McALLISTER, Miller, Per Curiam

188 F.2d 364; 40 A.F.T.R. (P-H) 459; 1951 U.S. App. LEXIS 3286 (Federal Reporter, Second Series)

Counsel

Edwin W. Brouse, Akron, Ohio, for petitioner., Theron L. Caudle, Charles Oliphant, Ellis N. Slack, Rollin H. Transue, Helen Goodner, Richard D. Harrison, and Hilbert Zarky, all of Washington, D. C., for respondent.

Cases that cite this one

2 later published cases cite this decision.

Baughn v. Commissioner (United States Tax Court 1969)
Alex and Doris Silverman v. Commissioner of Internal Revenue (8th Cir. 1958)

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 on the petition of the executrix of the estate of the taxpayer to review the decision of the Tax Court of the United States, and has been duly considered upon the record and upon the briefs and oral arguments of attorneys: from all of which it is manifest that merely an-issue of- fact is involved, and that the decision of the Tax Court upon such issue is supported by substantial evidence and is not clearly erroneous;

The decision of the Tax Court is accordingly affirmed.

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