U.S. Court of Appeals for the Sixth Circuit, 1956

O. D. Bratton v. United States

U.S. Court of Appeals for the Sixth Circuit · Decided March 2, 1956 · Simons, Allen, McAllister

230 F.2d 952; 49 A.F.T.R. (P-H) 386; 1956 U.S. App. LEXIS 5288 (Federal Reporter, Second Series)

Counsel

Lowell W. Taylor, Memphis, Tenn., for appellant., H. Brian Holland, Ellis N. Slack, Henry L. Spencer and Marvin W. Weinstein, Washington, D. C., Millsaps Fitzhugh, Memphis, Tenn., for appellee.

Cases that cite this one

2 later published cases cite this decision.

CLuck v. Commissioner (United States Tax Court 1957)
Foster v. United States (District Court, W.D. Missouri 1963)

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 upon the record and briefs and oral argument of counsel;

On consideration whereof, it appearing that the findings of fact of the District Court are supported by the record and that the applicable statutes were correctly applied, Lazier v. United States, 8 Cir., 170 F.2d 521; Smith v. United States, D.C., 85 F.Supp. 838, affirmed 6 Cir., 180 F.2d 357. Cf. Stephenson v. Commissioner, 6 Cir., 101 F.2d 33, cer-tiorari denied 307 U.S. 647, 59 S.Ct. 1046, 83 L.Ed. 1527.

And no reversible error appearing in the record:

It is ordered that the judgment of the District Court be and it hereby is affirmed.

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