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

Donald C. Van Pelt v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit · Decided October 16, 1951 · Hicks, Martin, Miller, Per Curiam

191 F.2d 861 (Federal Reporter, Second Series)

Counsel

Kramer & Morris and George Morris, Jr., Detroit, Mich., for petitioner., Theron L. Caudle, Charles Oliphant, Ellis N. Slack, Charles E. Lowery, A. F. Prescott and S. Dee Hanson, all of Washington, D. C, for respondent.

Cases that cite this one

2 later published cases cite this decision.

Weddle v. Commissioner (United States Tax Court 1962)
Commonwealth v. Sowell (Mass. App. Ct. 1993)

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 petition for review filed by the taxpayer came on to be heard on the transcript of record and on the briefs and oral arguments of attorneys for the contending parties ;

And it appearing that the findings of fact of the United States Tax Court are correctly based upon the evidence in the case and that the reasoning in the opinion of the Tax Court justifies its conclusion;

The decision of the Tax Court adjudgixig a deficiency in the taxpayer’s income tax for 1945 in the amount of $24,078.90 is ordered to be affirmed.

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