U.S. Court of Appeals for the Sixth Circuit, 1957

R. M. Clayton and Opal Clayton v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit · Decided February 7, 1957 · Simons, Martin, McAllister

245 F.2d 238 (Federal Reporter, Second Series)

Counsel

Harold B. Stone, Knoxville, Tenn., for petitioners., Charles K. Rice, John Potts Batnes, J. M. Morawski, Lee A. Jackson, John N. Stull, Robert N. Anderson, I. Henry Kutz and Charles B. E. Freeman, Washington, D. C., for respondent.

Cases that cite this one

4 later published cases cite this decision. The 3 that cite it most often are listed here.

Estate of Mercure v. Commissioner (6th Cir. 1971)
Joseph L. Friedman v. Commissioner of Internal Revenue (6th Cir. 1970)
Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal Revenue (5th 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 petition of the taxpayers, R. M. Clayton and his wife, for review of the decision of the Tax Court of the United States determining deficiencies in income taxes has been heard and considered upon the oral arguments and briefs of the petitioners and the respondent Commissioner of Internal Revenue and upon the entire record in the case;

And it appearing that the issue presented is essentially one of fact and that the findings of fact of the tax court are supported by substantial evidence and are not clearly erroneous;

And it appearing further that the tax court, as disclosed by its opinion, correctly applied applicable law;

The decision of the tax court is affirmed.

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