Commissioner of Internal Revenue v. The Cold Metal Process Company,...
U.S. Court of Appeals for the Sixth Circuit
Commissioner of Internal Revenue v. The Cold Metal Process Company,..., 239 F.2d 646 (6th Cir. 1956)
Commissioner of Internal Revenue v. The Cold Metal Process Company,...
Opinion
239 F.2d 646
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
The COLD METAL PROCESS COMPANY, Respondent.
COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
The LEON A. BEEGHLY FUND, The Union National Bank of
Youngstown, Ohio, Trustee, Respondent.
Nos. 13049, 13050.
United States Court of Appeals Sixth Circuit.
Nov. 21, 1956.
Charles K. Rice, John Potts Barnes and Lee A. Jackson, Washington, D.C., for cross-petitioner.
Howard F. Burns, Baker, Hostetler & Patterson, Cleveland, Ohio, for cross-respondents.
PER CURIAM.
1
Pursuant to the agreement of counsel, it is ordered that the cross-petitions of the Commissioner of Internal Revenue in these cases be and they hereby are dismissed. 25 T.C. 1333.
Reference
- Full Case Name
- Commissioner of Internal Revenue v. The Cold Metal Process Company, Commissioner of Internal Revenue v. The Leon A. Beeghly Fund, the Union National Bank of Youngstown, Ohio, Trustee
- Status
- Published